How to File ROC Return | ROC Return Filing

ROC returns are filed with the Ministry of Corporate Affairs (MCA)  under whom the company is registered. Filing of ROC returns is obligatory to ensure conformance with established compliance requirements as per concerned ministries, similar to ITR filing, GST filing, GST return filing, TDS filing, MSME return filing, and filing of other annual returns. 

Our major concern is understanding how to file ROC returns, although we believe that it would be beneficial to know what ROC is. 

ROC certificate full form is the Registrar of Companies - it is the filing of annual audits or annual return forms to the ROC - which is a mandatory requirement for all the companies registered under the Companies Act, 1956 or Companies Act, 2013. 

ROC works under the Ministry of Corporate Affairs, which is responsible for controlling the administration of companies and Limited Liability Partnerships (LLP). If you are confused then we would like to clarify that MCA controls the establishment of companies and LLPs under the Companies Act, 2013. 

In the case of India, each company needs approval from the ROC for incorporation, in brief, the ROC provides a certificate of incorporation after scrutiny. As we have mentioned, ROC return filing is mandatory, so, if an individual fails to file an ROC return, a penalty of Rs 100 will be imposed each day until the filing of the annual return. 

Rather than filing ROC returns to avoid the imposition of penalties, ROC return filing also offers several benefits. 

What Are the Benefits of Filing For ROC Return?

As mentioned above, ROC return filing offers distinct advantages, some of which are as follows -

• Filing ROC returns before the due date helps avoid the imposition of penalties that can be imposed in case a company fails to file ROC returns.
• Ensure compliance with established parameters established by concerned ministries or authorities.
• ROC returns filing is one of the essential elements of financial books, thus, the filing of ROC returns helps in determining the financial position of a company.
• Filing of ROC return on time could serve as proof of the existence of a company as the government will maintain the record of a company. 

The importance of filing ROC returns must have been established from its benefits, although, it is to be noted that, the date of ROC return filing differs depending on the purpose of filing the return. For a more clear understanding, you can refer to the table in the next section. 

What Are the Dates of ROC Returns Filing (E-forms)?

Form	Purpose
Form 23AC	Filing balance sheet
Form 23ACA	Filing profit and loss account
Form 23AC-XBRL	Filing balance sheet in XBRL format
Form ACA-XBRL	Filing profit and loss account
Form 20B	Filing annual return
Form 66	Filing compliance certificate
Form 21A	Filing annual return
Form AOC-4	Filing financial statements and other documents
Form AOC4-CFS	Filing statement including salient features of consolidated financial statement of a group
Form AOC4-XBRL	Filing XBRL documents regarding financial statements and another document group
Form MGT-7	Filing annual return

With that, once it is established, which form or E-form for ROC returns you might need to fill, yet, only having a vague idea of which forms to fill or how to file ROC returns, is not enough. Thus, it would be better if you were aware of what are the prerequisites to follow before filing the ROC return, which we will discuss in the next section.

What Are the Prerequisites to Follow When Filing ROC Return?

• A Digital Signature Certificate (DSC) or Director Identification Number (DIN) will be required.
• A DSC that will be submitted to the official portal of MCA, must belong to the official authorized signatory or signatories.
• Rectify any errors that exist in the Master Data of the company.
• The latest e-form and instruction kit must be downloaded.
• You must be aware of the instructions regarding how to file ROC return before filing for a return.
• For conversion of PDF, you must use the PDF converter provided on the MCA portal. 

So, there you go with easy prerequisites that must be obeyed or taken care of before filing the ROC return. Once these prerequisites have been met, you are all set to move to how to file an ROC return or ROC registration.

How to File ROC Return | ROC Return Filing Process | ROC Registration

• Visit the official MCA portal and click on the “My Services tab.”
• From the link “Downloads e-forms,” download the form as applicable. 
• Further, provide your CIN number and click on “Pre-fill.” Consequently, some of the fields would fill automatically, such as the company’s name or address. 
• Now, fill out the rest of the fields and affix the documents as required. However, the total size of the e-form, including attachments, must be above 2.5 MB.
• Lastly, click on “Check Form.” On the contrary, if you have not provided any detail, you will be alert about the same. 
• Fix the essential inaccuracies and click on “Signature Box,” affix the Digital Signature Certificate (DSC) by clicking on “Sign and save as.”
•  At last, click on “Pre-scrutiny,” and your form will be locked, in case it is error-free.

Note- In case of any error, you will get notified, which needs rectification. Click on “Modify” and follow the instructions as prescribed above.

To save yourself some time and energy, you can get in touch with us, JR Compliance to take care of all the certification requirements you might have, from filing the form to rectifying it, we are a one-stop-shop for certification requirements.

For a more clear understanding of our role in making the ROC returns filing process or ROC registration seamless, refer to the next section.

How Will We Make ROC Filing Seamless?

• Our ROC registration consultant guarantees to assist you throughout the ROC return form filing process to make the process smooth and ensure utmost efficiency. 
• Our ROC registration consultant assures you to provide you with complete assistance in the documentation. 
• Our ROC registration consultant will ensure to rectify the mistake, if any, made during ROC filing. 
• If a company does not have DIN or DSC, our ROC registration consultant guarantees to assist you in obtaining both documents. 
• Our ROC registration consultant guarantees to complete the ROC return form filing error-free to save you time. 
• Our ROC registration consultant will meet your expectations and invest our efforts in completing all the required formalities.
• Our ROC filing experts will provide you with the most satisfactory solution to your queries with respect to ROC registration.

Conclusion

Hope all your queries regarding how to file ROC returns are answered, we have tried our best to provide transparent and relevant information, and for more information, you can always get in touch with us.

We would like to assure you that we are an experienced compliance service provider, with experience in taking care of Indian and international projects successfully. With that, we have completed over 10,000 company registrations and 500+ tax and audits - thus making us the perfect choice to meet your compliance requirements. With that, you can also reach us for BIS certification, WPC approval, EPR authorization, and more.

Get in touch with us right now and meet our ROC Consulting services.