{"id":6686,"date":"2023-12-21T11:59:03","date_gmt":"2023-12-21T06:29:03","guid":{"rendered":"https:\/\/simplemyfiling.com\/?p=6686"},"modified":"2023-12-21T12:00:26","modified_gmt":"2023-12-21T06:30:26","slug":"roc-compliance","status":"publish","type":"post","link":"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/","title":{"rendered":"roc compliance"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6686\" class=\"elementor elementor-6686\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a080083 e-flex e-con-boxed e-con e-parent\" data-id=\"a080083\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e301a2e eael-dual-header-content-align-center elementor-widget elementor-widget-eael-dual-color-header\" data-id=\"e301a2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-dual-color-header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"eael-dual-header\">\n\t\t\t\t<h2 class=\"title eael-dch-title\"><span class=\"ez-toc-section\" id=\"roc_compliance\"><\/span><span class=\"eael-dch-title-text eael-dch-title-lead lead solid-color\">roc <\/span> <span class=\"eael-dch-title-text\">compliance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#roc_compliance\" >roc  compliance<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#1_Annual_Compliance\" >1. Annual Compliance:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#2_Event-Based_Compliance\" >2. Event-Based Compliance:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#3_Board_Meetings\" >3. Board Meetings:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#4_Audit_Requirements\" >4. Audit Requirements:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#5_Income_Tax_Returns\" >5. Income Tax Returns:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#6_Compliance_Certificate\" >6. Compliance Certificate:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#7_Directors_Report\" >7. Director&#8217;s Report:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#8_Maintenance_of_Statutory_Registers\" >8. Maintenance of Statutory Registers:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#9_ROC_Filings\" >9. ROC Filings:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#10_DIN_KYC\" >10. DIN KYC:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#11_ESI_and_PF_Returns\" >11. ESI and PF Returns:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#12_ITR-V_Acknowledgment\" >12. ITR-V Acknowledgment:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#Penalties_for_Non-Compliance\" >Penalties for Non-Compliance:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/21\/roc-compliance\/#Professional_Assistance\" >Professional Assistance:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-375a9e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"375a9e09\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-515d5dcd\" data-id=\"515d5dcd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6580e071 elementor-widget elementor-widget-text-editor\" data-id=\"6580e071\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Registrar of Companies (ROC) compliance refers to the set of activities that companies need to undertake to ensure adherence to the rules and regulations specified by the Registrar of Companies in India. The ROC is an office under the Ministry of Corporate Affairs (MCA) responsible for regulating and supervising companies and their compliance with the Companies Act, 2013. Here is an overview of ROC compliance for companies:<\/p><h3><span class=\"ez-toc-section\" id=\"1_Annual_Compliance\"><\/span>1. <strong>Annual Compliance:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Conduct an Annual General Meeting (AGM) within six months from the end of the financial year.<\/li><li>File the annual return (Form MGT-7) within 60 days of the AGM.<\/li><li>File financial statements (Form AOC-4) within 30 days of the AGM.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"2_Event-Based_Compliance\"><\/span>2. <strong>Event-Based Compliance:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>File various forms for specific events such as changes in directors (Form DIR-12), change in registered office (Form INC-22), and allotment of shares (Form PAS-3) within the prescribed timelines.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"3_Board_Meetings\"><\/span>3. <strong>Board Meetings:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Hold at least four board meetings in a year with a maximum gap of 120 days between two consecutive meetings.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"4_Audit_Requirements\"><\/span>4. <strong>Audit Requirements:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Conduct an annual statutory audit of the company&#8217;s financial statements by a qualified auditor.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"5_Income_Tax_Returns\"><\/span>5. <strong>Income Tax Returns:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>File the company&#8217;s income tax returns annually.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"6_Compliance_Certificate\"><\/span>6. <strong>Compliance Certificate:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Obtain a compliance certificate (Form MGT-8) from a practicing company secretary annually.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"7_Directors_Report\"><\/span>7. <strong>Director&#8217;s Report:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Prepare and include a Director&#8217;s Report in the annual financial statements.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"8_Maintenance_of_Statutory_Registers\"><\/span>8. <strong>Maintenance of Statutory Registers:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Maintain statutory registers such as the register of members, register of charges, etc.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"9_ROC_Filings\"><\/span>9. <strong>ROC Filings:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>File various forms as required for specific events, such as changes in the company&#8217;s capital structure, creation\/modification of charges, etc.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"10_DIN_KYC\"><\/span>10. <strong>DIN KYC:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Directors should ensure that their Director Identification Number (DIN) KYC is updated annually.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"11_ESI_and_PF_Returns\"><\/span>11. <strong>ESI and PF Returns:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Ensure timely filing of Employees&#8217; State Insurance (ESI) and Provident Fund (PF) returns.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"12_ITR-V_Acknowledgment\"><\/span>12. <strong>ITR-V Acknowledgment:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Ensure the submission of the Income Tax Return-V (ITR-V) acknowledgment to the Centralized Processing Center (CPC) if e-filing of income tax returns.<\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"Penalties_for_Non-Compliance\"><\/span>Penalties for Non-Compliance:<span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li><p>Non-compliance with ROC requirements may result in penalties, fines, and legal consequences.<\/p><\/li><li><p>Directors and officers may face disqualification or other punitive actions.<\/p><\/li><\/ul><h3><span class=\"ez-toc-section\" id=\"Professional_Assistance\"><\/span>Professional Assistance:<span class=\"ez-toc-section-end\"><\/span><\/h3><ul><li>Companies often seek the assistance of professionals, such as company secretaries, chartered accountants, or legal advisors, to ensure accurate compliance with ROC requirements.<\/li><\/ul><p>It&#8217;s essential to stay informed about changes in regulations and seek professional advice to ensure smooth ROC compliance. Rules and regulations may evolve, and compliance requirements may vary based on the specific circumstances of the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>roc compliance Registrar of Companies (ROC) compliance refers to the set of activities that companies need to undertake to ensure adherence to the rules and regulations specified by the Registrar of Companies in India. The ROC is an office under the Ministry of Corporate Affairs (MCA) responsible for regulating and supervising companies and their compliance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6671,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[577],"tags":[512,578],"class_list":["post-6686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance","tag-private-limited","tag-roc-compliance"],"blocksy_meta":[],"jetpack_featured_media_url":"https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655.jpeg","jetpack_sharing_enabled":true,"rttpg_featured_image_url":{"full":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655.jpeg",1880,1253,false],"landscape":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655.jpeg",1880,1253,false],"portraits":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655.jpeg",1880,1253,false],"thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655-150x150.jpeg",150,150,true],"medium":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655-300x200.jpeg",300,200,true],"large":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655-1024x682.jpeg",1024,682,true],"1536x1536":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655-1536x1024.jpeg",1536,1024,true],"2048x2048":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655.jpeg",1880,1253,false],"woocommerce_archive_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655.jpeg",300,200,false],"woocommerce_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655-300x200.jpeg",300,200,true],"woocommerce_single":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655-600x400.jpeg",600,400,true],"woocommerce_gallery_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/12\/pexels-photo-6693655-100x100.jpeg",100,100,true]},"rttpg_author":{"display_name":"Himanshu sekhar","author_link":"https:\/\/simplemyfiling.com\/index.php\/author\/simplemyfilinggmail-com\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/simplemyfiling.com\/index.php\/category\/compliance\/\" rel=\"category tag\">Compliance<\/a>","rttpg_excerpt":"roc compliance Registrar of Companies (ROC) compliance refers to the set of activities that companies need to undertake to ensure adherence to the rules and regulations specified by the Registrar of Companies in India. The ROC is an office under the Ministry of Corporate Affairs (MCA) responsible for regulating and supervising companies and their compliance&hellip;","_links":{"self":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/6686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/comments?post=6686"}],"version-history":[{"count":4,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/6686\/revisions"}],"predecessor-version":[{"id":6690,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/6686\/revisions\/6690"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media\/6671"}],"wp:attachment":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media?parent=6686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/categories?post=6686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/tags?post=6686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}