Registrar of Companies (ROC) is the official agency that deals with administration of Companies Act 1956 and it falls under Ministry of Corporate Affairs. All the Companies incorporated under the Companies Act, 1956 are mandatory required to file various forms, returns and documents with the Registrar of Companies (ROC) in an electronic mode within the prescribed time along with the prescribed fees.
Companies have to Comply with ROC by filing various return, forms and documents and these could be categorized in two heads.
As a part of Annual Filing, Companies incorporated under the Companies Act 1956, are required to file the following e-Forms with the Registrar of Companies (ROC):
Form 23AC: For filing Balance Sheet by all Companies
Form 23ACA: For filing Profit & Loss Account by all Companies
Form 20B: For filing Annual Return by Companies having share capital
Form 66 : For filing Compliance Certificate by Companies having paid up capital of Rs. 10 lakh – Rs. 2 crore
Form 21 A: For filing Annual Return by Companies not having share capital
Form 66, 23AC, 23ACA should be filed within 30 days from the date of AGM. Form 20B should be filed within 60 days from the date of AGM.
Given below is the list of few events in which compliance with ROC is required:
As per Section 162 of the Companies Act, 1956, if a Company fails to comply with the provisions of Section 159, then the Company and every officer who is in default shall be punishable with fine for the period for which default continues.
Yes, revised filing of all Annual filing e-Forms except Form 23AC/ACA can be done in respect of the Forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing.
On Successful e-filing and payment of e-form a SRN (Service Request Number) is provided and with the help of this number one can view the status of transaction using the “Track your transaction status” link in the website of MCA. Moreover, once the form has been approved by the concerned official of the Ministry, one will receive an email regarding the same and the status of the form will get changed to Approved. In case the status is other than approved, necessary action need to be taken.
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