Which ROC filing do I need?

A company is incorporated

• INC-20A (commencement of business)

  Within 180 days of incorporation

  Section 10A, for a company with share capital incorporated on or after 2 November 2018

The board also holds its first meeting and appoints the first auditor within 30 days of incorporation.

An LLP is incorporated or its agreement changes

• LLP Form 3 (LLP agreement)

  Within 30 days of incorporation, and within 30 days of any change

  Rule 21, LLP Rules, 2009

Shares are allotted by private placement

• PAS-3 (return of allotment)

  Within 15 days of allotment

  Section 42(8)

• FC-GPR, if a person resident outside India is allotted shares

  Within 30 days of allotment

  FEMA 395/2019-RB, regulation 4

Shares are allotted in any other way (for example, a rights issue)

• PAS-3 (return of allotment)

  Within 30 days of allotment

  Section 39(4)

• FC-GPR, if a person resident outside India is allotted shares

  Within 30 days of allotment

  FEMA 395/2019-RB, regulation 4

Shares are transferred

• No ROC form for the transfer itself

  It appears in the next annual return (MGT-7 or MGT-7A)

  Section 92

• FC-TRS, if one party is resident outside India

  Within 60 days of the transfer or the receipt or remittance of funds, whichever is earlier

  FEMA 395/2019-RB, regulation 4(3)

• BEN-2, if a significant beneficial owner changes

  Within 30 days of receiving the BEN-1 declaration

  See the share transfer guide

Authorised capital is increased

• SH-7 (alteration of share capital)

  Within 30 days of the resolution

  Section 64(1)

A special resolution or other resolution to be filed is passed

• MGT-14 (resolutions)

  Within 30 days of passing the resolution

  Section 117(1)

A director or key managerial person is appointed, changes or leaves

• DIR-12 (directors and KMP)

  Within 30 days of the appointment, change or cessation

  Section 170(2)

The registered office changes

• INC-22 (registered office)

  Within 30 days of the change

  Section 12(4) and rule 27

A move outside the city needs a special resolution, and a move to another ROC or another state needs the Regional Director's approval first.

A charge is created or modified

• CHG-1 (registration of charge)

  Within 30 days of creation

  Section 77(1)

It can still be filed up to 60 days from creation with an additional fee, and up to 120 days with an ad valorem fee as well. After 120 days the delay has to be condoned by the Regional Director under section 87.

The annual general meeting is held

• AOC-4 (financial statements)

  Within 30 days of the AGM

  Section 137(1)

• MGT-7 or MGT-7A (annual return)

  Within 60 days of the AGM

  Section 92(4)

• ADT-1, if an auditor is appointed at the meeting

  Within 15 days of the meeting

  Section 139(1)

Every year, on fixed dates

• DPT-3 (return of deposits)

  By 30 June, for the position on 31 March

  Companies (Acceptance of Deposits) Rules, 2014

• PAS-6, for a company whose shares must be in demat form

  Within 60 days of the end of each half-year

  Rule 9A(8)

• LLP Form 11 (annual return)

  By 30 May

  Rule 25, LLP Rules, 2009

• LLP Form 8 (statement of account and solvency)

  By 30 October

  Rule 24, LLP Rules, 2009