How to file ROC Return ?

Member (Account Deleted) Guest , 29 November 2013  

How to file ROC

1) Why we file Return of Companies

Because under Companies Act every company is required to file annual return.

2) When and what information is required to file.

Companies having Share Capital

Companies having no share capital

Section 159 of Companies Act,1956

Section 160 of Companies Act,1956

within sixty days from the day on which each of the annual general


within sixty days from the day on which each of the annual general meetings

regarding -

(a) its registered office,

(b) the register of its members,

(c) the register of its debenture holders,

(d) its shares and debentures,

(e) its indebtedness,

(f) its members and debenture

holders, past and present, and

(g) its directors, managing directors, managers and secretaries, past and present

(a) the address of the registered office of the company;

(b) the names of members and the respective dates on which they became members and the names of persons who ceased to be members since the date of the annual general meeting of the immediately preceding year, and the dates on which they so ceased;

(c) all such particulars with respect to the persons who, at the date of the return, were the directors of the company its manager and its secretary.

4) What is annual return.

The Companies Act, 1956 are required to e file the following documents with the Registrar of Companies (ROC):


Form No

Filled by Companies

Other things

With Share Capital

Without Share Capital

Balance Sheet




Form 23AC-XBRL : For filing Balance Sheet in XBRL format

Profit & Loss Account




Form 23ACA-XBRL : For filing Profit & Loss Account

Annual Return




Only for Company having Share Capital

Annual Return




Only for Company not having Share Capital

Compliance Certificate




Only for Company having Share Capital

Having paid up capital of Rs. 10 lakh - Rs. 2 crore

5) What is XBRL format and who will select XBRL format

XBRL stands for eXtensible Business Reporting Language.

Mandatory for following:-

- All companies listed with any Stock Exchange(s) in India and their Indian subsidiaries

- All companies having paid up capital of Rupees five crore and above

- All companies having turnover of Rupees one hundred crore and above

- All companies who were required to file their financial statements for FY 2010-11     using XBRL.

- Whose accounting year commences on or after 01.04.2011

6) Where to download the forms

The forms can be downloaded from MCA site.

The following link may be used to download the forms:-

7) Steps to how to fill the forms

- Download the form

- Must have an Internet Connection to fill the form

- Enter the CIN and click the Pre Fill Button. Your computer should be connected to the Internet and then some of the fields will be automatically filled like company name, registered address etc.

- Fill up the rest of the fields in the eForm and attach the applicable attachments.

- The size of the e Form including all the attachments should not exceed 2.5 MB. If the file size of Form 23AC exceeds 2.5MB, please use Additional Attachment Sheet

- After filling other required fields, use Check Form button. If you have not filled all the required data, the system will alert you about the same.

- Click the signature box in the e-form and affix the digital signature certificate by using the 'Sign and Save As' option.

- Click on the Pre-scrutiny button. Make sure that your computer is connected to the Internet. System shall alert you if there are any errors.

- Once Pre Scrutiny is successful the system will lock the form. Pre Scrutiny will not be successful if the size of the form exceeds 2.5 MB. Any change after successful Pre Scrutiny can only be done after using Modify Button.

- Whenever you make a rectification in the e Form, you are always required to do pre scrutiny again.

Important Points to Remember while E Filling

a. Balance Sheet and Profit & Loss Accounts are to be filed as two separate documents with different e-Forms

b. Each e-Form along with the relevant attachment(s) should be less than 2.5 MB

c. The Balance Sheet, Profit & Loss Account and Annual Return are filed as attachments to the respective e-Forms. A scanned copy considerably increases the size of the document besides being more expensive. You are therefore, advised to convert the Text file/ Excel sheets by using the PDF converter software (PDF conversion facility is also available on the MCA portal for business users) and upload these attachments as PDF documents

d. The MCA database in respect of Authorized Capital and Paid-up Capital needs to be verified by the respective Companies, as it may not be correct. The Companies are requested to apply for correction of Master Data, should they find any discrepancies. In the meantime, the Companies can declare the correct amount of Authorized Capital and Paid-up Capital in the respective annual filing Forms.

8) Revision of Annual E Filling

Yes, except Form 23AC and 23ACA

By CA Ashish Barthwal

For any doubt:- feel free to contact

CAclubindia's WhatsApp Groups Link


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Member (Account Deleted)
(Chartered Accountant)
Category Corporate Law   Report

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