ROC Filling

Introduction
ROC filing is nothing but the filing of requisites form to MCA Annual Return As per section-159 Annual Return is required to be filed with ROC within 60 days of AGM.
As per section-220 Balance Sheet & Profit and Loss A/c is required to be filed with ROC within 30 days of AGM.

  • For uploading Annual Return Form 20B is required to be filed.
  • For uploading Balance Sheet Form 23AC is required to be filed.
  • For uploading Profit and Loss Form 23ACA is required to be filed.

Documents to be attached with Form 2OB are:
1. Duly signed annual return
2. List of Directors
3. List of shareholders
4. List of transfers takes place during the year

Documents to be attached with Form 23AC are:
1. Notice of AGM
2. Directors’ Report
3. Auditors’ Report
4. Balance Sheet with annexure and schedules

Documents to be attached with Form 23ACA are:
1. Profit and loss account