The Registrar of Companies, i.e. ROC is the sector of the Ministry of Corporate Affairs that handles the compliance of every company that falls under its jurisdiction. Ensuring that your company is abiding by the rules and regulations set by a governing body. The rules and regulations that are currently followed are in accordance with those stated by the Companies Act, 2013 and the rules made thereunder. Annual General Meeting of a newly incorporated company should be held within 18 months from the date of registration or 9 months from the date of closing of the financial year, whichever is earlier. Second year onwards Annual General Meeting should be held within 6 months from the end of that financial year and from second-year Annual returns of the company must be filed latest by 30th November of every year.
Annual return entails following:
- Compliance Certificate from a CS.
- Confirmation about the situation of Registered office address.
- Information about the management of the company.
- Shares and Debentures details.
- Audited Profit & Loss account.
- Audited Balance Sheet of the company.
* Profit & Loss account and Balance sheet is mandatory to be audited by CA.