ROC compliances
Due Dates, Procedures
Every company and LLP has to complete the secretarial compliance irrespective of its turnover. The following secretarial compliance are mandatory for both LLP and Private Limited Company
Compliances for Private Limited Company are:
| Form name | Details | Due Date | Documents required | Penalty for late filing |
|---|---|---|---|---|
| AOC – 4 | The audited financials of the company are to be submitted to the government | 30 days from AGM i.e latest by 30th October every year |
| Rs 100/day after the due date |
| MGT – 7 | The shareholding pattern and changes in company structure are to be reported | 60 days from date of AGM i.e latest 30th November every year |
| Rs 100/day after the due date |
| ADT – 1 | Appointment of Auditor | 15 Days from date of AGM i.e. latest by 15th October |
| Rs 100/day after the due date |
| DIR 3 KYC | Director KYC | 30th April every year |
| Rs 5000 |
| Board Meetings | 4 board meetings every year |
Compliances for LLP are:
| Form name | Details | Due Date | Documents required | Penalty for late filing |
|---|---|---|---|---|
| Form 8 | The audited/unaudited financials of the LLP are to be submitted to the government | 30th October every year |
| Rs 100/day after the due date |
| Form 11 | Declaring that LLP is not insolvent | 30th May every year |
| Rs 100/day after the due date |
All the secretarial compliances are mandatory even if company has no turnover or is not operational. If you are planning to close the company it is mandatory that all the secretarial compliances are complied with.