This presentation will act as a quick guide to Private Limited Companies and One Person Companies who are to file their Annual Returns with RoC.

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Private Limited Company
RoC Annual Returns filing
in India

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RoC filing as an annual compliance is more than a financial reporting
Compliance
Certification
Annual
Returns
Highlights
Company
composition
Business
Activities
Financial
position

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Dormant
Companies
Company with
Certain Returns
Company with
Nil Returns
Criteria to
file Annual
Returns
Foreign
Companies
Companies
registered
with RoC
Subsidiary
Companies
Companies that are mandate to file Annual Returns
The Companies Act 2013 mandates companies registered
with RoC to put information in Annual Return as on the
last date of Financial Year irrespective of information
stood on the Date of AGM.

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Requirements to file Annual Returns
✓ Its registered office, principal business activities, particulars of its holding, subsidiary and associate companies
✓ Its shares, debentures and other securities and shareholding pattern
✓ Its indebtedness
✓ Its members and debenture-holders along with changes since the close of the previous financial year
✓ Its promoters, directors, key managerial personnel since the close of the previous financial year
✓ Meetings of members of Board and its various committees along with attendance details
✓ Remuneration of directors and key managerial personnel
✓ Penalty or punishment imposed on the company, its directors or officers and details of compounding of offences and
appeals made against such penalty or punishment
✓ Matters relating to certification of compliances, disclosures as may be prescribed
✓ Details of shares held by or on behalf of the Foreign Institutional Investors indicating their names, addresses, countries
of incorporation, registration and percentage of shareholding held by them

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Share your
requirement
Authentication Certification
by CS
File Application
with MCA
Apply
Forms
Hire and pay
deposit
Share Documents
online
Note,
❑ All companies except for OPC
should get authentication
done by Director and CS; If CS
is not present, practicing CS
can authenticate.
❑ In case of OPC, authentication
done by CS; if CS not present
then Director can do
Documents and procedure involved in filing Annual Returns with RoC

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Deadlines and Penalties
Deadline
✓ Within the 60 days from the date on
which the annual general meeting is
held or
✓ Where no annual general meeting is
held in any year , then within sixty
days from the date on which the
annual general meeting (AGM) should
have been held shall file annual return
along with the statement specifying
the reasons for not holding the annual
general meeting.
Penalty
✓For Company which fails to file its
annual return under sub-section (4),
before the expiry of the period
specified under section 403 with
additional fee. Fine not less than
Rupees fifty thousand but which may
extend to Rupees five lakhs.
✓For officers of the company who is in
default. Imprisonment for a term which
may extend to six months or Fine which
shall not be less than fifty thousand but
which may extend to five lakhs or with
both

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List of Forms to be filed
Purpose Form Company Share
structure
Balance-Sheet Form 23AC All
Profit & Loss Account Form 23ACA All
Annual Return Form 20B Companies having share
capital
Annual Return Form 21A Companies without share
capital
Compliance Certificate Form 66 Companies having paid up
capital of Rs.10 lakh to Rs.
5 crore

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Let’s talk
Utkarsh Singh
+91 – 9937536453
Utkarsh.singh@wazzeer.com
Smart Platform for Legal, Accounting & Compliance services.