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Other ROC Compliances


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ROC (Registrar of Companies) compliance refers to the mandatory submission of reports that all registered companies and Limited Liability Partnerships (LLPs) in India must file annually. These reports are prescribed under the Companies Act, 2013, and the Companies Rules. Adhering to these regulations ensures that the business operates transparently and in compliance with Indian corporate law. Failing to file these forms within the due date can result in hefty penalties. ​

Filing ROC forms is an essential process for maintaining legal compliance. Companies and LLPs need to visit the Ministry of Corporate Affairs (MCA) website, where they can download the required ROC forms. Once the forms are downloaded, they need to be carefully filled out, with all necessary documents attached. After completing the forms, they should be uploaded and submitted online through the MCA portal.

ROC forms are filed on an annual basis and pertain primarily to the financial and operational details of the company or LLP for the previous financial year. There are no monthly ROC forms that need to be filed. All registered businesses in India must submit these annual forms to remain compliant with the Registrar of Companies.

Yes, it is possible to request an extension for filing ROC forms. Companies or LLPs can apply for an extension if they need additional time to submit their forms. The application must be made to the Registrar of Companies where the business is registered, and a valid reason must be provided for the delay. If the reason is deemed acceptable, the ROC may grant an extension.

All companies, except for One Person Companies (OPC), are required to hold an Annual General Meeting (AGM) within six months of the end of their financial year. For most companies whose financial year ends in March, the AGM should be held before September 30th each year. For newly registered companies, the first AGM must be held within nine months of the end of the first financial year. Additionally, the gap between two AGMs should not exceed 15 months. 

MSME stands for Micro, Small, and Medium Enterprises. These are classified based on their investment in equipment and their annual turnover:

  • Micro-enterprise: Investment up to ₹1 crore and turnover up to ₹5 crores.
  • Small enterprise: Investment up to ₹10 crores and turnover up to ₹50 crores.
  • Medium enterprise: Investment up to ₹50 crores and turnover up to ₹250 crores.

MSMEs are the backbone of the Indian economy, contributing significantly to industrial production, employment, and exports. 

  • For Accounts Subject to Audit: The deadline is October 31st of the assessment year.
  • When Reporting with Form No. 3CEB: The due date is November 30th of the assessment year.
  • For Non-Audited Accounts: The deadline is July 31st of the assessment year.

How to Complete the ITR 6 Form

To ensure a smooth and accurate filing process for the ITR-6 Form, follow these recommended steps provided by the Income Tax Department:

  1. Part A
  2. Schedules
  3. Part B
  4. Verification

Adhering to this sequence helps organize your information and simplifies the completion of your income tax return.

No Documents Required

When filing the ITR-6 form, you do not need to attach any documents, such as TDS certificates. However, it is important to reconcile the taxes deducted, collected, or paid on your behalf by comparing them with your Tax Credit Statement Form 26AS.

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