What is ROC Filing
Annually Every LLP and Private Limited Company in India Are required to Prepare and Submit Form AOC -4 and Mgt -7 Alongwith Profit and Loss account , balance sheet and other Financial Documents on March 31st or 30 th October With Ministry of corporate affairs. This Process is known As ROC filing. Every Private Limited company and LLp Registered have to Comply and Mandatorily file ROC on time . Non Compliance with Roc Filing can attract severe Legal action that can lead to shut Down of business operation.
Procedure For ROC Filing
You Are Required to hold A Board meeting to appoint a Auditor That will Prepare and Audit Financial statement of the company as per Guidelines laid out in Companies act. You are also required to Authorize the Director or Company Secretary to prepare board reports and annual Return as per companies act. You need to hold another Board meeting to approve Draft Financial Statement , board report and annual Return By Directors of coompany. You are required to Hold annual general Meeting and pass the resolution to seek approval of shareholder of the company.
Now After The above step Download the E-form AOC-4 and MGT-7 from the MCA Official website. Now prepare The E-forms by filling all the appropriate details and Attach Pdf Format copies of all the documents and Attach Digital Signature of Director. Now login Into The Mca Portal and upload The Form And Click on submit and Make Payment Using Net banking credit card, debit card etc and click on submit. After You have made The payment An Srn No Will be generated and You can use this srn No to Track The status Of Your payment. So this is whole process of ROC Filing by MCA.
Points to be kept in mind while Filing Roc

• The notice of Board Meeting ought to be sent to every one of the directors previously 7 days and affirmation for the same ought to be taken.
• According to Section 134 of the Companies Act, 2013 the budgetary articulation, including combined money related proclamation, assuming any, will be marked for the benefit of the Board in any event by the administrator of the organization where he is approved by the Board or by two directors out of which one will be the overseeing director and the Chief Executive Officer, on the off chance that he is a director in the organization, the Chief Financial Officer and the organization secretary of the organization, wherever they are selected, or on account of a One Person Company, just by one director.
• In accordance With Section 101 of the Companies Act, 2013, a reasonable 21 days’ notice for the general gathering will be given to every one of the individuals, lawful delegates of any perished individual, inspector, and each director of the organization by physical or electronic mode. The notice ought to likewise contain the area guide of the setting of the general gathering according to Secretarial Standards and ought to be put on the site assuming any.
• The organization will set up its books of records and keep at its enrolled office. On the off chance that the organization places at some other place, at that point the organization should document AOC-5 by passing a board determination.
• While transferring the structures, care ought to be taken that the shape is the most recent form as gave on the MCA.

So you have to always consider above points during the Compliance for Private Limited Company.
Documents to Be submitted while ROC Filing

• Duplicate Copy of Memorandum of Association, Article of Association
• Duplicate Copy of board resolution
• List of shareholders and Details of board composition
• Secretarial Audit Report and Last year’s tax return
• Limited Liability Partnership Deed
• Form Aoc-4 and MGT-7
• Copy of Financial Statements That Is verified by Director and auditor.

Hope this guide is helpful for you regarding ROC Filing. ROC Filing is very important compliance for private limited company. So you have to take care about the due date & filings else MCA can imposed the penalty.

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