Every company incorporated in India must file some documents with the Registrar of Companies every year. Any failure with the rules can lead to penalties and fines for the person in charge or the Company or Directors. So it is very essential for the management of a company to be aware of it and comply with time.
Below are mentioned events when ROC compliance is needed:
The annual return of a company has information about the company at the end of the financial year.
The annual return or Form MGT-7 gives the following information:
Every company has to file its financial statements and necessary attachments using Form AOC-4 every year. If the financial statements are not adopted in an Annual General Meeting then financial statements which are un-adopted must be filed within a month of the date of AGM. If the company adopts financial statements, then they must be filed within a month of the AGM. If a company has to revise the financial statement, then revised financial statements can be filed using the Form AOC-4, as well.
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