Roc return

Annual Obligations with respect to filing of returns/documents under the Act with ROC (a) Annual Return UNDER SECTIONs 159, 160 (i) The annual return has to be filed with the ROC in an electronic mode within 60 days of the holding of the annual general meeting; (ii) Where annual general meeting has not been held, the return is required to be filed within 60 days from the date on which the annual general meeting should have been held; (iii) The return is to be duly signed digitally and the requisite certificates to be attached as per section 161; (iv) In case of a company whose shares are listed on a recognized stock exchange; the return is to be also signed digitally by a secretary in whole-time practice. Note : In case of an adjourned annual general meeting, the annual return incorporates the date of the original meeting. File return by a company having a share capital with the Registrar in e-form 20B. (b) Balance sheet, etc., under section 220 (i) the balance sheet, etc., to be adopted at the annual general meeting; (ii) copy of Annual report including Balance Sheet etc. to be e-filed with the ROC within 30 days of the date of the annual general meeting; (iii) where an annual general meeting (AGM) is not held, copy of balance sheet etc. to be e-filed within 30 days from the latest day on or before which the meeting should have been held and a statement of the fact and of the reasons thereof to be filed along with the balance sheet. (iv) where balance sheet etc., is laid before but not adopted at the AGM orthe AGM was adjourned without adopting the balance sheet, a statement of the fact and reasons thereof was filed along with balance sheet, etc. to be filed within 30 days of the AGM. File Form 23AC for balance sheet and form 23 ACA for filing Profit and Loss account. (c) Compliance Certificate under section 383A (i) The company to which proviso to sub-section (1) of section 383A is applicable,(i.e. paid up capital more than 10 lakh but less than 5 crores, in case paid up capital is less than 10 lakh no need to file form 66) has to digitally file with the ROC a Certificate from a Company Secretary in whole time Practice in Form appended to the Companies (Compliance Certificate) Rules, 2001 within 30 days from the date of annual general meeting, along with the Annual Report. (ii) In case the annual general meeting of the company is not held for the year, the aforesaid Compliance Certificate to be digitally filed with the ROC within 30 days from the latest day on or before which that meeting should have been held. File Form 66 for compliance certificate issued by PCS.