ROC Compliance under Companies Act, 2013 for Financial Year 2022-2023

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ROC Compliance under Companies Act 2013 for Financial Year 2022-2023

Companies and LLPs operating throughout India are required to follow the yearly filing requirements outlined in the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. Filing with the ROC should be done on an annual basis or when specific occurrences occur. In the early months of the new calendar year, 2022, the Ministry of Corporate Affairs published a number of notifications implementing new Compliances and reporting obligations in the Corporate Circle. Every Indian company must follow the terms of the Companies Act, 2013. Noncompliance results in a costly penalty that grows with each passing day or litigation and compounding of the case, disqualification of Directors, and ultimately the company being struck off.  In this article we’ll discuss ROC Compliance for FY 2022-2023.

Before we move upon to the ROC Compliance for FY 2022-2023, let us first understand the Registrars of Companies (ROC).

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What is Registrars of Companies (ROC)?

According to Section 609 of the Companies Act, 2013, Registrars of Companies (ROC) for the various states and union territories are responsible for registering companies and LLPs formed in those states and union territories and ensuring that such companies and LLPs comply with the Act’s statutory requirements. These offices function as a registry of records belonging to the companies registered with them, which are available to the public for inspection upon payment of the permitted fee. These offices are administered by the Central Government through their various Regional Directors.

The annual filing of a company includes all documentation pertaining to the filing of audited Financial Statements and the Annual return, which includes the information that of the Financial Statements of the Company, Registered Office Address Certifications (if any), Details of the Shares and Debenture issued during the year and transferred, Register of Members as of the date of the end of the Financial Year, The details and information of Debt, and also about the changes in the Debt.

Calendar of ROC Compliance for FY 2022-2023

The Registrar of Companies mandates all companies registered in India to complete specific paperwork. Businesses in India must comply with these regulations regardless of their structure. As a result, every year, every Private Limited Company, Public Limited Company, Limited Liability Partnership, and so on must keep track of all the ROC Filing Due Dates. All companies and limited liability partnerships registered in India must comply with the ROC Annual Filing Compliances under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008, respectively. There are both yearly and event-based compliances that necessitate ROC filing.

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ROC Compliance for FY 2022-2023

Due Date E- Form Penalty
April–September = 31st October  2022 and October – March = 30th April 2023 MSME -1 Company – 25,000 for each officer in default – Fine of 25,000 to 30,000 6 months in prison
30.05.2022 LLP Form – 11 (Annual Return) Several times the average government fees
30.06.2022 Form DPT -3 There will be an extra cost for late submission.
30.09.2022 Form DIR-3 KYC Rs. 5000 for late submission
30.10.2022 Form LLP-8 (For filing statement of Account & Solvency with the Registrar) Several times the amount of real government fees
Within 30 days of AGM Form AOC-4/ AOC-4 CFS (Financial Statements) From the due date of filing the return till the day the actual return is filed, a daily fee of Rs. 100 is charged.
Within 60 days of AGM Form MGT-7 or MGT-7A  (Annual Return) From the due date of filing the return till the day the actual return is filed, a daily fee of Rs. 100 is charged.
Within 45 days beneficial interest in company BEN-2 INR 1000 per day following the failure.

Points to Ponder for ROC Compliance for FY 2022-2023

The following are the few points for consideration for ROC compliance:

  • The yearly ROC compliance serves as a full reporting of the business practices that each company/LLP is required to disclose with the relevant authorities by the due date specified in the Companies Act, 2013 and Company Rules. Companies/LLPs are also required to file ROC papers with the Registrar of Companies. If any default happens in this regard, the underlying penalties will take effect.
  • Annual forms are referred to in the ROC forms. In this scenario, the monthly filing requirement does not apply. The criteria to be filed with the Registrar concern the company’s fiscal details for the given fiscal year.
  • A company/LLP can request a ROC form due date extension by submitting the specified form. The company/LLP must explain why such an extension is necessary.
  • All companies expect OPC to convene their AGM within six months of the fiscal year’s end. If the fiscal year ends in March, the company shall hold an AGM before September 30th each year. However, in the case of the first AGM, the company may have the AGM no sooner than nine months after the conclusion of the first fiscal year. The duration between two AGMs should not be more than 15 months.

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Filing ROC annual compliance is a vital aspect of the Companies Act, 2013, and it must be followed by all companies. Non-filing carries fines and has harmed the company’s credibility. As a result, meeting these conditions before the deadline is advantageous.

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CS Urvashi Jain is an associate member of the Institute of Company Secretaries of India. Her expertise, inter-alia, is in regulatory approvals, licenses, registrations for any organization set up in India. She posse’s good exposure to compliance management system, legal due diligence, drafting and vetting of various legal agreements. She has good command in drafting manuals, blogs, guides, interpretations and providing opinions on the different core areas of companies act, intellectual properties and taxation.

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