Question 1

What is the ROC annual filing due date?

Accepted Answer

Statutory returns, registers and board filings, on time.

Question 2

Documents required for Annual Compliance

Accepted Answer

AOC-4: copy of the balance sheet duly authenticated as per section 134, including the Board's report, the auditors' report and other documents (Companies Act 2013, section 137, read with Companies (Accounts) Rules 2014, rule 12(1); attachment 1 to Form AOC-4); AOC-4: copy of the profit and loss account duly authenticated as per section 134 (Companies (Accounts) Rules 2014, Form AOC-4, attachment 7); AOC-4: statement of subsidiaries as per section 129 (Form AOC-1), and details of subsidiary(s) and other entity(s) (Companies (Accounts) Rules 2014, Form AOC-4, attachments 2, 10 and 11; Form AOC-1 under the first proviso to section 129(3) read with rule 5); AOC-4: statement of the fact and reasons for not adopting the balance sheet at the AGM; statement of the fact and reasons for not holding the AGM; approval letter for extension of the financial year or AGM - each where applicable (Companies (Accounts) Rules 2014, Form AOC-4, attachments 3, 4 and 5); AOC-4: supplementary or test audit report under section 143, where applicable (Companies (Accounts) Rules 2014, Form AOC-4, attachment 6); AOC-4: the company's CSR policy and CSR report, where applicable (Companies (Accounts) Rules 2014, Form AOC-4, attachments 8 and 9); MGT-7: the annual return itself, prepared in Form No. MGT-7 (Companies Act 2013, section 92, read with Companies (Management and Administration) Rules 2014, rule 11(1)); MGT-7: certificate in Form No. MGT-8 by a Company Secretary in practice - required where the company is listed, or has paid-up share capital of ten crore rupees or more, or turnover of fifty crore rupees or more (Companies (Management and Administration) Rules 2014, rule 11(2)); DIR-3 KYC: proof of permanent address (mandatory attachment) (Companies (Appointment and Qualification of Directors) Rules 2014, rule 12A, read with Form No. DIR-3-KYC, attachment 1); DIR-3 KYC: copy of Aadhaar card (Companies (Appointment and Qualification of Directors) Rules 2014, Form No. DIR-3-KYC, attachment 2); DIR-3 KYC: copy of passport (Companies (Appointment and Qualification of Directors) Rules 2014, Form No. DIR-3-KYC, attachment 3); DIR-3 KYC: proof of present address (Companies (Appointment and Qualification of Directors) Rules 2014, Form No. DIR-3-KYC, attachment 4); DIR-3 KYC: the director's own Income-tax PAN, mobile number and email id - verified by OTP; the form must be digitally signed by the applicant (Form No. DIR-3-KYC, note to the form and Verification clauses (ii) and (iii))

Question 3

Documents required for DGFT Licensing & Filings

Accepted Answer

Active Importer-Exporter Code (IEC) and branch code, entered at item 1 of the application (DGFT ANF-4A item 1 (Advance Authorisation) and ANF-5A (EPCG)); Digital Signature Certificate - applications under these schemes may be filed online using digital signature only (DGFT ANF-4A Guidelines for Applicants item 1: 'Applicant shall file application online using digital signature only'; ANF-5A Guidelines item 1); Registration-cum-Membership Certificate (RCMC) - number, date, issuing authority, validity and the products registered (DGFT ANF-4A item 3); Bank receipt, EFT or credit card details evidencing payment of the application fee (Appendix 2K), or a treasury receipt challan where the fee was not paid electronically (DGFT ANF-4A Guidelines, 'For Advance Authorisation' item 1; ANF-5A Guidelines item 2(a)); Advance Authorisation for Annual Requirement - statement of exports made in the preceding financial year, certified by a Chartered Accountant, Cost Accountant or Company Secretary in the format at Appendix 5B (DGFT ANF-4A Guidelines item 2(i)(a)); Advance Authorisation for Annual Requirement - self-certified copy of the manufacturing licence of the applicant firm or of its supporting manufacturer (DGFT ANF-4A Guidelines item 2(i)(b)); Invalidation letter(s), where the application covers supplies to an Advance Authorisation holder (DGFT ANF-4A Guidelines item 2(ii)); Deemed exports - Project Authority Certificate, other than for supplies against an Advance Authorisation, EPCG, or an EOU / EHTP / STP / BTP unit (DGFT ANF-4A Guidelines item 2(iii)); Where import of fuel is sought - self-certified copy of the permission issued to the manufacturer exporter by the State Electricity Board, Power Corporation or State Regulatory Commission under section 44 of the Electricity (Supply) Act 1948 for the captive power plant on the specified fuel, and a self-certified copy of the letter intimating the date of commissioning of that plant (DGFT ANF-4A Guidelines item 3(a) and 3(b)); Advance Authorisation under HBP para 4.07 (ad-hoc norms) - information as per Appendix 4E, and production and consumption data of the manufacturer or supporting manufacturer for the preceding three financial years, certified by a Chartered Accountant, Cost Accountant or the jurisdictional excise authority (DGFT ANF-4A Guidelines item 4(a) and 4(b)); EPCG - self-certified copy of the MSME registration, IEM, LOI or Industrial Licence for products, or of the service tax registration for service providers (where a service provider is not so registered, the declaration in the application plus the RCMC from the concerned Export Promotion Council suffices) (DGFT ANF-5A Guidelines item 2(b)); EPCG - certificate from a Chartered Engineer in the format at Appendix 5A, and a certificate of a Chartered Accountant, Cost Accountant or Company Secretary in the format at Appendix 5B (DGFT ANF-5A Guidelines items 2(c) and 2(d)); EPCG, import of spares, tools, refractories and catalyst for existing plant and machinery - list of plant and machinery already imported and installed at the applicant's or supporting manufacturer's premises for which those items are required, certified by a Chartered Engineer or the jurisdictional Central Excise authority (DGFT ANF-5A Guidelines item 2(e)); EPCG by an EOU or SEZ unit - self-certified copy of the No Objection Certificate from the Development Commissioner concerned, showing the capital goods imported or indigenously procured, their value at import or sourcing, and the depreciated value for assessment of duty under the scheme (DGFT ANF-5A Guidelines item 2(f))

What is the ROC annual filing due date?

Annual Compliance

Documents required for Annual Compliance

Documents required for DGFT Licensing & Filings

Documents required for Annual GST Return (GSTR-9)

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