What are the filings for company?
What are the filings for the Company?
In India, company filing refers to submitting various legal documents and forms to the Registrar of Companies (ROC) as required by the Companies Act 2013. This is essential to maintaining compliance with the MCA for companies registered in India. The company filings ensure that the Company is transparent in its operations and helps maintain the trust of stakeholders, including investors, customers, and employees. Non-compliance with the filing requirements can result in penalties and legal consequences.
What are the filings for the Company?
Some of the common types of company filings that need to be filed with the ROC are given here:
Incorporation Documents: This includes the Memorandum of Association (MOA) and the Articles of Association (AOA), which outline the Company’s purpose and the rules that govern its operation.
Annual Returns: Companies must file an Annual Return with the ROC, which contains information about the Company’s performance and its directors.
Financial Statements: Companies must file their financial statements, such as the balance sheet, profit and loss account, and auditor’s report, with the ROC.
Changes in Directors or Shareholders: Companies must inform the ROC of any changes in their directors or shareholders, including appointments, resignations, and share transfers.
Registered Office Change: Companies must inform the ROC if they change their registered office address.
Director Identification Number: Filing forms for allotment of Director Identification Number (DIN) and Intimation of changes in particulars of Director Fall under this.
Company Filings for Approval: Some of the forms may be required to be filed for various corporate actions such as the conversion of One Person Company (OPC), obtaining dormant status, and winding up of a company:
Charge Management- Charge Management: In India, the Companies Act 2013 requires companies to create and manage charges on their assets such as property, plant and machinery, patents, trademarks, etc. A charge is a form of security by lenders such as banks, financial institutions, and other creditors to secure their loans or advances to the Company.
Filings for Company – Incorporation Documents
In India, several incorporation documents and forms must be filed with the MCA when incorporating a company. Some of the most common forms and documents include:
- Form DIR-12: The form is filed to notify the Registrar of Companies about the detail relating to the Change/ appointment/Resignation of directors and other officials.
- Form INC-9: This is the Declaration by Subscribers and First Directors that they send to the organization’s notice to establish that they have not been sentenced under any demonstration and are not at real blame for any offense.
- SPICe (INC-32): Form SPICe+ (INC-32) deals with the single application for the reservation of a company name and incorporation of a new company. This is the e-Form used to incorporate a company and is a composite form that combines the following forms:
- INC-7: This is the application for reservation of name.
- INC-1: This is the application for the registration of a company.
- MOA (Memorandum of Association) and AOA (Articles of Association): These are the constitutional documents of the Company.
- Form INC-22: This form is used to notify the ROC of the Company’s registered office.
- Form DIN-2: This form is used by the Director to inform the DIN of the Company in which he is a director
- Form DIR-3: This form is used to be Intimation by the Company to ROC. This applies only to those directors who are appointed before 01/07/2007.
Filings for Company – Financial Statements
The following are some of the forms a company may need to file:
- MGT-7: This form is used to file a company’s annual return. It contains details of the Company’s directors, share capital, registered office, and other relevant information.
- AOC-4: This form is used to file the financial statements of the Company, including the profit and loss account, balance sheet, and cash flow statement.
- AOC-4 XBRL: This form is used to file the financial statements of the Company in XBRL (eXtensible Business Reporting Language) format.
- AOC-4 CFS: This form is used to file the consolidated financial statements of a holding company and its subsidiaries.
Filings for Company – Changes in Directors or Shareholders
In India, companies are required to file forms related to changes in directors or shareholders with MCA through the Registrar of Companies (ROC) as per the provisions of the Companies Act 2013. The following are some of the forms a company may need to file:
- Form DIR-12: This form is used to appoint or change the directors of the Company.
- Form DIR-8: This form is used for Intimation by the Director of disqualification or non-disqualification
- Form PAS-3: If a company makes any allotment of shares or securities, it must file a return of allotment in eForm PAS-3 to MCA
- Form PAS-4: Offers or invitations for the subscription of the Company’s securities should be made in Form PAS-4
- Form SH-7: This form is used to inform to Registrar that any alteration of share capital
- Form SH-8: Form SH-8 is required to be filled by the Company for presenting a letter of offer for the buyback of its shares or other securities
Filings for Company – Registered Office Change
The following is the form a company may need to file in case of a registered office change:
- Form INC-22: This form is used to notify the ROC of the change in the Company’s registered office from one place to another.
Filings for Company – Charge Management
The following forms may be required to be filed with the MCA through the Registrar of Companies (ROC) to manage charges:
- CHG-1: This Every charge that is created or modified by the Company is required to be filed in eForm CHG-1 to the concerned RoC
- CHG-4: This form is used to file a satisfaction of charge, indicating that the loan or advance secured by the charge has been fully repaid.
- CHG-8: Application to MCA for extension of time for filing particulars of registration of creation/modification/satisfaction of charge
- CHG-9: Every charge created or modified by the Company must be filed in eForm CHG-9 to the concerned RoC.
Filings for Company – Director Identification Number
The following forms are required for obtaining DIN and for intimating changes in the particulars of the Director:
- DIR-3: This form is used as Intimation by the Company to ROC. This applies only to those directors who are appointed before 01/07/2007.
- DIR-6: This form is used to intimate changes in the particulars of a director, such as a change of name, address, nationality, etc.
Company Filings for Approval
For conversion of an OPC
- Form INC-6: (Application for conversion of a One Person Company (OPC)into a private/public limited company or conversion of a private limited company into an OPC.
- Form INC-2: Incorporation of One-Person Company
- Form INC-22: Active Company Tagging Identities and Verification)
For obtaining dormant status:
- Form MSC-1 – Application to Registrar for obtaining the status of dormant Company
- Form MSC-3 – A dormant company shall file a return annually in eForm No. MSC-3
- For winding up of a company:
- Form STK-2 – Application by Company to MCA for removing the Company’s name from the register of Companies
- Form STK-3 – Indemnity Bond for Closure of Company
- Form STK-4 – Affidavit for Closure of Company
- Form STK-5 – Notice will be issued (in form STK 5) by ROC, and the same shall be published in the official Gazette and placed on the website of MCA.
- Form STK-6 – After receiving the application, ROC shall publish a public notice in form STK-6
Note: The requirements and the specific forms required may change from time to time, so it’s best to check with the Ministry of Corporate Affairs (MCA).