ROC forms to be filed by a Private Limited Company

Introduction

Every company is required to be registered with the Ministry of Corporate Affairs (MCA). Once a company is being incorporated under the companies act, the companies are required to file forms with the Registrar of Companies (ROC).

In this article we will learn in detail the forms which are to be filed by a company from the initial stages i.e from the incorporation of the company.

Forms to be filed relating to Incorporation and change in services

Form Name	Nature of the Form
RUN	Application for change of name of existing company
SPICe+ Part A	Name reservation for the proposed company
INC – 4	Change in Member / Nominee for a One Person Company
MR – 1	Appointment of Managing Director/ Whole-Time Director/ Manager
INC – 22	Notice of situation of registered office
INC – 27	Conversion of a company
SH – 7	Alteration of Share capital
INC – 6	One Person Company – Conversion form

Forms to be filed relating to appointment/ resignation Director of a company

The following forms are required to be filed by a company/ director when a director is being appointed or when he ceases to be a director of the company

Form Name	Nature of the Form	When to be filled	To be filed by
DIR 3	Application for allotment of DIN	At the time of apply for DIN	Individual
DIR 3C	Intimation of the DIN by the company	To be filed within 15 days of receiving intimation from the Director	Company
DIR 6	Change in particulars of director	To be filed with 30 days when there is a change in the personal details of the directors	Company
DIR 12	Appointment of Directors and KMP	To be filed within 30 days of appointment, resignation of change in designation of the directors or KMP	Company
DIR 3 – KYC	KYC of Directors	Annually before 30th September of the next financial year	Individual
DIR 11	Resignation of Directors	Within 30 days of resignation as director	Resigning Director
DIR 5	Surrender of DIN	Voluntary application	DIN Holder
DIR 10	Removal of Disqualification of Directors	Within 30 days of disqualification of a director	Company
DIR 9	Disqualification of directors	Within 30 days of receiving director’s disqualification notice	Company

Forms to be filed relating charges of a company

Every company is required to file the charges created by it with the registrar of companies (ROC). The following forms are applicable with regard to charges

Form Name	Nature of Form	When to be filed
Form CHG – 1	Intimation of creation/ modification of charge (other than debentures)	Within 30 days of creation or modification of charge
Form CHG – 4	Intimation of satisfaction of charge	Within 30 days of satisfaction of charge
Form CHG – 6	Intimation of appointment/ cessation of receiver/ rectification of charge	Within 30 days of appointment or cessation
Form CHG – 8	RD approval for delay in creation/ modification/ rectification of charge	Within 300 days of creation or modification of charge
Form CHG – 9	Intimation of registration of creation or modification of charge for debentures or rectification of particulars	Within 30 days of creation or modification of charge

Forms to be filed relating to Information and Investor Service

Form Name	Nature of Form	When and Who should file
INC – 20A	Declaration for commencement of Business (Companies incorporated on or after November 2, 2018)	Within 180 days from the date of incorporation. This form is to be filed by the Directors of the company
INC – 28	Notice of the order of the court/competent authority	Within 30 days of receiving the order by the company, the liquidator, or the insolvency professional
CRL – 1	Return regarding number of layers	Companies with more than two layers of subsidiaries
GNL – 4	Addendum to Form	The company or applicant that originally submitted the e-form or document.
MGT – 3	Notice of situation where foreign register shall be kept	Within 30 days of opening the register, changing its situation, or discontinuing it
PAS – 2	Information Memorandum	Within one month before the new offer is issued
Compliant form	Investor Compliant form
Refund	Refund Form

Forms to be filed relating to compliance services

Form Name	Nature of Form	When and Who should file
ADT 1	Appointment of Auditors	The company within 15 days of Board meeting (in case of newly incorporated company) The company within 15 days of AGM (in case of existing company)
ADT 3	Resignation of Auditors	The auditor resigning should file within 30 days from the date of resignation
BEN 2	Return to the Registrar in respect of declaration under section 90	The reporting company should file within 30 days from the date of receiving declaration in Form BEN-1 from a significant beneficial owner
CSR 1	Registration for undertaking CSR activities	Companies willing to received CSR activities are to file this form immediately of their willingness to receive CSR activities
MGT 14	Resolutions and agreements u/s 117	Within 30 days from the date of passing specific resolutions or entering into agreements.
MSC 3	Return of dormant companies	To be filed within 30 days of the end of the financial year
MSME	Half yearly return of Micro or Small Enterprises	To be filed by companies having outstanding payments to their MSME suppliers for more than 45 days. This is a half yearly return with the following dues dates (i) 31st October for the quarter April to September (ii) 30th April for the quarter October to March
PAS 3	Return of Allotment	To be filed within 30 days for most allotments and within 15 days for allotments made through private placements.
PAS 6	Reconciliation of Share Capital Audit Report	To be filed by unlisted public companies and non-small private companies in India on a half-yearly basis i.e April to September period – 29th November October to March period – 30th May
SH 11	Buyback of securities	Within 30 days of completing share buyback.
GNL 2	Submission of documents with registrar	Within 30 days from the event date
GNL 3	Particulars of person(s) of clause 60 of section 2	Within 30 days of authorisation. This form is to be filed when company wants to appoint other person as responsible officer for certain compliances
MGT 6	Declaration under section 89	Within 30 days of receiving a declaration from a shareholder whose name is on the register but is not the beneficial owner of the shares
SH 8	Letter of offer	This form has to be filed before initiating the buyback / Within 30 days of the special resolution / Before dispatching to shareholders
SH 9	Declaration of solvency	To be filed along with SH 8
PAS 7	Form for Details of Pending Share Warrants	To file details of pending share warrants
LEAP – 1	Form for filing listing of equity shares in permissible jurisdictions	To be filed by unlisted public companies planning to list their shares in foreign exchanges

Conclusion

It is important to know the forms which are to be filed by the company and/or the directors. In order to keep a good track record of the company do not miss any of the deadline.

Filing of ROC forms by the companies ensures transparency, protects the company from fines and penalties if the forms are filed within the due date of filing and also builds trust among the shareholders.