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According to The Companies Act, there are certain compliances that are to be filed by the Private Limited Company or any Company for that matter. These ROC compliances majorly include Annual filing. However, annual return draft, disclosure by Directors and updating the Statutory Register are also included in these ROC compliances. ROC compliances are necessary. Any slack can lead to penalties and other legal issues pertaining to the Company. There are certain forms that are to be filed along with specified documents and returns. Ministry Of Corporate Affairs allows you to file these forms online also. We can see two types of compliance filings. One is the ‘Annual Compliance filing’ and the second is the ‘Other Compliance filing’.
Events necessary for Registrar Of Company (ROC)
Annual compliance filing
They are mandatory filings done by filing certain forms. They are done annually and are done under the guidance of The Companies Act, 2013. They are necessary and cannot be skipped. They are regular filings and all the financial records should be maintained carefully in order to file accurate annual returns. All filings should be done by the given date in order to avoid fines. Big companies generally, appoint auditors to file their annual returns. Legal advice is recommended. Financial accounting is recommended. The accounting should be done with utmost precision.
Events Based Compliance Filing
When there is a change in the paid-up capital of the Company.
When a Director has to disclose his interest in other entities in the first meeting of the Board of Directors in every financial year.
When there is a conversion of a company.
When the Director’s Report needs to be filed.
When there is a change in the interest of the director.
When an Independent Director is Appointed.
When a Cost Auditor is appointed.
When a Listed Company has to file a return in case of a change in the number of shares held by promoters and the top ten shareholders of such Company, within fifteen days of such change.
When a woman director is appointed.
When a Listed Company has to get a Secretarial Audit of the Company from the Practicing Company Secretary whose report will be part of Director’s Report.
When there is a half-yearly share transfer Audit.
When there is Reconciliation of Share Capital Audit.
When a shareholding pattern is to be filed within 21 days of the end of each quarter.
When there is a corporate governance report to be filed.
When there is allotment, transfer or invitation to subscribe shares.
When shares are issued to Directors or the employees of the Company.
When there is a sub-division of face value of shares.
When investment is made in shares or other similar securities. When a loan is given to other Companies.
When there is any change in the Board of Directors.
At the time of the appointment of Managing Director.
Any payment of Remuneration.
When any bank account is opened or closed. When there is any change in the running or working of the Bank Accounts of the Company.
Any kind of deposits made by the Directors or their relatives into relation to their loans from the Company.
When any sale or purchase is done regarding the fixed assets of the Company.
When any new business venture or Partnership is established.
When any kind of change is made in the Memorandum Of Association and Article Of Association 0f the Company.
While maintaining the minutes of a Board meeting or while convening the meeting in general.
When there is a change in the location of the Registered office.
When an appointment or change is made regarding the Statutory Auditors of the Company.
When an agreement is established by Shareholders and Company is treated as a party.
Different forms are to be filed for each event. These forms can be filed online also. These ROC compliances are done to avoid any possible hindrances in the smooth running of the Company. Also, these ROC compliances help maintain proper and systematic records of different events occurring in the Company.
