It is crucial for companies to manage the regulatory compliance for proper functioning of the legal structure. The Registrar of Companies (ROC) in India is accountable for companies’ registration, administration & Limited Liability Partnerships (LLPs), under the Companies Act, 2013 and Limited Liability Partnership Act, 2008 respectively.
Below is the detailed compliance calendar for financial year 2024-25 with due dates which helps in avoiding any extra penalties.
ROC Returns Compliance Calendar for FY 2024-25
|
S.No |
Form |
Compliance |
Due Dates |
Period |
|
1. |
MSME-1 |
This form is for half-yearly return with the registrar of companies to make outstanding payments to Micro or Small Enterprises. |
April 30, 2024 |
Oct 1, 2023 – Mar 31, 2024 |
|
2. |
|
This form is half-yearly ‘Reconciliation of Share Capital Audit Report’ for unlisted public companies |
May 30, 2024 |
Oct 1, 2023 – Mar 31, 2024 |
|
3. |
DPT-3 |
Return of Deposits |
June 30, 2024 |
FY 2023-24 |
|
4. |
FORM 11 |
Annual Return of Limited Liability Partnership (LLP) |
May 30, 2024 |
FY 2023-24 |
|
5. |
DIR-3 KYC |
KYC for Directors |
September 30, 2024 |
FY 2023-24 |
|
6. |
FLA |
Annual Return to RBI (audited & unaudited) |
September 30, 2024 (audited), July 15, 2024 (unaudited) |
Audited or unaudited accounts of the entity by July 15 every year. |
|
7. |
ADT-1 |
Inform ROC about the appointment of auditor (within 15 days after Annual General Meeting) |
October 14, 2024 |
FY 2023-24 |
|
8. |
FORM-8 |
Statement of Account & Solvency and Charge filing |
October 30, 2024 |
FY 2023-24 |
|
9. |
MGT-14 |
Specific resolutions and agreements with the ROC (Within 30 days from the board meeting) |
October 30, 2024 |
FY 2023-24 |
|
10. |
MGT-7A (OPCs and Small Companies) |
Filing Abridged Annual Return for |
November 29, 2024 |
FY 2023-24 |
|
11. |
MGT-7 (companies other than OPCs and Small Companies) |
Filing Annual Return |
November 29, 2024 |
FY 2023-24 |
|
12. |
AOC-4/ AOC-4 (XBRL) |
Financial statement and other documents with the Registrar |
October 30, 2024 |
FY 2023-24 |
Conclusion
The Registrar of Companies (ROC) plays a crucial role in maintaining compliance, transparency in business operations and building trust with stakeholders. Companies must adhere to the ROC Compliance Calendar, ensuring timely submission of required forms (like- DPT-3, ADT-1, FLA, Form 11 etc.) and documents. This not only helps in fulfilling the legal obligations but also reflects a commitment to accountability and integrity. Note that compliance management is essential for effective corporate governance and stakeholder trust.
Frequently Asked Questions on ROC
1. What is Registrar of compliance?
The Registrar of Companies (RoC) under Section 609 of the Companies Act helps in registering companies and LLPs (Limited Liability Partnerships) and ensures transparency, accountability, and legal compliance in the corporate sector. It manages a public database of registered companies and make the crucial information available to stakeholders and the public.
2. How can I file ROC forms?
- First understand which ROC form is required for your company such as annual returns, changes in directors, or share allotment.
- Gather all the relevant information for form filing including company information, director details, and financial data.
- Download the relevant ROC form from the official website.
- Fill out the form with required details and attach supporting documents (if any)g., resolutions, agreements.
- Check and pay the applicable fees for form filing.
- Submit the completed form to the ROC office or online.
- Don’t forget to get the copies of submitted forms and acknowledgment receipts.
3. What happens if I fail to meet ROC deadline?
- Most of the ROCs impose late filing fee for delayed submission of the form.
- The late amount fee may increase with each day of delay.
- Late filing may impact your company’s reputation, contracts, loans, or business relationships.
4. Does ROC is required for all companies in India?
Yes, it is required for all registered companies. Companies and LLPs (Limited Liability Partnerships) must follow the compliance regulations regardless of turnover or capital amount which helps in maintaining transparency, smooth business operations, legal protection and accountability.
5. Where can I access details about the ROC compliances for the financial year 2024-25?
For up-to-date information on ROC compliances, including deadlines, forms, and filing procedures, visit the Ministry of Corporate Affairs (MCA) website. Additionally, you can take advice from a professional advisor for specific company requirements.
6. ROC Compliance Calendar for the financial year 2024-25 (mentioned in above table) provides you information about key forms & their respective due dates, ensuring that the business stay on track with statutory requirements and avoid penalties.
7. Do the forms required for filing with the ROC occur on a monthly or yearly basis?
The forms which are required to file with Registrar of Companies (ROC) are annual forms. Companies/LLPs needs to submit these forms once a year.
8. Is extension of form filing possible from ROC?
Yes, it is possible. You can apply and submit an application to the ROC where your company or LLP is registered and mention the valid reason for extension.
9. What are the advantages of using ROC Compliance Services?
ROC Compliance Services offers several benefits:
- It ensures that your company meet the legal requirements, avoiding penalties and legal hassles.
- With the help of professionals, you can save time and efforts, maintain accuracy, and minimize risk or errors.
10. Is it possible to file ROC compliances online?
Yes, you can file the ROC compliances through the Ministry of Corporate Affairs (MCA) portal.
11. When is the deadline for holding the Annual General Meeting (AGM)?
All companies, except for One Person Companies (OPCs), are required to hold their Annual General Meeting (AGM) within six months from the end of the financial year.
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