ROC Compliance Checklist for Pvt. Ltd Annual Return Filing

[Ishita Ramani]

Every Private Limited Company (Pvt. Ltd) in India need to observe the Registrar of Companies (ROC) submitting requirements under the Companies Act, 2013. Annual return filing is an essential compliance procedure to hold the criminal status of the employer and avoid consequences. 

This article gives the complete checklist or requirements for Pvt. Ltd Annual Return Filing.

Key ROC Compliance Requirements for Pvt. Ltd Annual Return Filing

1. Mandatory Forms for Annual Filing

• Form AOC-4: Filing of the company’s financial statements.
• Form MGT-7: Filing of the corporation’s annual return, inclusive of shareholder info.
• Form ADT-1: Appointment or reappointment of an auditor.

2. Documents Required for Annual Filing

• Audited Balance Sheet and Profit & Loss Account
• Board’s Report and Director’s Report
• Shareholding Structure and Changes (if any)
• List of Directors and KMPs
• Details of Loans, Penalties, and Liabilities

3. Compliance Timelines

• AOC 4: Within 30 days from the conclusion of the Annual General Meeting (AGM).
• MGT 7: Within 60 days from the AGM date.
• ADT 1: Within 15 days from the auditor's appointment.

4. Penalties for Non Compliance

• Failure to record annual returns on time outcomes in:
• ₹100 in step with a day penalty for behind schedule submitting.
• Possible disqualification of administrators beneath Section 164(2).
• Risk of the organization being marked as "Active Non Compliant" through ROC.

Benefits of Timely ROC Compliance

• Avoids heavy consequences and felony issues.
• Ensures transparency in business operations.
• Builds investor and stakeholder confidence.
• Prevents director disqualification.
• Helps in easy approvals and government benefits.

Conclusion

Annual return filing for Pvt. Ltd is a legal necessity. Maintaining an established ROC compliance tick list guarantees well timed submissions, warding off penalties and enterprise disruptions.