Ministry of Corporate Affairs

ROC Forms

Approval Services (Headquarters)
Description e-Form with Instruction kit e-Form
Application to Central Government for modification in the matters to be stated in the company's balance sheet or profit and loss account Form 23AAA Form 23AAA
Application for exemption from attaching the annual accounts of the subsidiary companies Form 23AAB Form 23AAB
Application to Central Government for not providing depreciation Form 23AAC Form 23AAC
Form of application to the Central Government for appointment of cost auditor Form 23C Form 23C
Form for filing application for giving loan, providing security or guarantee in connection with a loan Form 24AB Form 24AB
Form of application to the Central Government for obtaining prior consent for holding of any office or place of profit in the company by certain persons Form 24B Form 24B
Form for filing application for declaration as Nidhi Company Form 63 Form 63
Form for filing application or documents with Central Government Form 65 Form 65
Form of application for approval for declaration of dividend out of reserves Form Form
Form of application for removal of disqualification of directors Form DD-C Form DD-C
Form of application for approval of the Central Government for the appointment of sole selling agents by the company Form I Form I
Form of application for approval of the Central Government for the appointment of sole buying agent by a company Form II Form II

Approval Services (Regional Director)
Description e-Form with Instruction kit e-Form
Application for confirmation by Regional Director for change of registered office of the company within the state from the juridiction of one Registrar to the juridiction of another Registrar Form 1AD Form 1AD
Form for filing application to Regional Director Form 24A Form 24A
Form for filing application for opening branch(s) by a nidhi company Form 64 Form 64

Approval Services (Registrar of Companies)
Description e-Form with Instruction kit e-Form
Application for approval of the Central Government for change of name or conversion of a public company into a private company Form 1B Form 1B
Form for filing an application with Registrar of Companies Form 61 Form 61
Application for striking off the name of company under the Easy Exit Scheme (EES), 2010 Form EES, 2010 Form EES, 2010
Application for grant of immunity certificate under CLSS 2010 FORM FORM
Application for striking off the name of company under the Easy Exit Scheme (EES), 2011 Form EES, 2011 Form EES, 2011

Change Services
Description e-Form with Instruction kit e-Form
Application form for availability or change of a name Form 1A

Naming Guidelines

Common reasons for rejection of a Company Name
Form 1A
Application for approval of the Central Government for change of name or conversion of a public company into a private company Form 1B Form 1B
Notice of consolidation, division, etc. or increase in share capital or increase in number of members Form 5 Form 5
Notice of situation or change of situation of registered office Form 18 Form 18
Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares Form 32 Form 32
Return of alteration in the charter, statute or memorandum and articles of association, address of the registered or principal office and directors and secretary of a foreign company Form 49 Form 49
Notice of (A) alteration in names and addresses of persons resident in India authorized to accept service on behalf of a foreign company (B) alteration in the address of principal place of business in India of a foreign company (C) list of places of business established by a foreign company (D) cessation to have a place of business in India Form 52 Form 52

Charge Management
Description e-Form with Instruction kit e-Form
Particulars for creation or modification of charges (other than those related to debentures Form 8 Form 8
Particulars for registration of charges for Debenture Form 10 Form 10
Appointment or cessation of receiver or manager Form 15 Form 15
Particulars for satisfaction of charges Form 17 Form 17
Receiver's or manager's abstract of receipts and payments Form 36 Form 36

DIN Forms
Description e-Form with Instruction kit e-Form
Application for allotment of Director Identification Number Form DIN 1 Form DIN 1
Intimation of change in particulars of Director to be given to the Central Government Form DIN 4 Form DIN 4

Company Registration
Description e-Form with Instruction kit e-Form
Application or declaration for incorporation of a company Form 1 Form 1
Application form for availability or change of a name Form 1A

Naming Guidelines -- Guidelines issued by MCA to choose Name for a company.
Form 1A
Notice of situation or change of situation of registered office Form 18 Form 18
Declaration of compliance with the provisions of section 149(i)(a), (b) and (c) of the Companies Act,1956 Form 19 Form 19
Declaration of compliance with the provisions of section 149(2)(b) of the Companies Act,1956 Form 20 Form 20
Declaration of the compliance with the provisions of section 149(2A) and (2B) Form 20A Form 20A
Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares Form 32 Form 32
Application by an existing joint stock company or by an existing company (not being a joint stock company) for registration as a public limited or private limited or an unlimited company Form 37 Form 37
Registration of an existing company as a limited company Form 39 Form 39
Documents delivered for registration by a foreign company Form 44 Form 44
Application for rectification of mistakes apparent on record Form 68 Form 68

Compliance Related Filing
Description e-Form with Instruction kit e-Form
Statement of amounts credited to investor education and protection fund Form 1 Form 1
Return of allotment Form 2 Form 2
Particulars of contract relating to shares alloted as fully or partly paid-up otherwise than in cash Form 3 Form 3
Statement of amount or rate percent of the commission payable in respect of shares or debentures and the number of shares or debentures for which persons have agreed for a commission to subscribe for absolutely or conditionally Form 4 Form 4
Return in respect of buy Back of Shares Form 4C Form 4C
Statutory Report Form 22 Form 22
Registration of resolution(s) and agreement(s) Form 23 Form 23
Information by Auditor to Registrar Form 23B Form 23B
Return of appointment of managing director or whole time director or manager Form 25C Form 25C
Form for submission of documents with Registrar of Companies Form 62 Form 62
Form of annual return of a foreign company having a share capital Form Form
Form for filing cost audit report and other documents with the Central Government Form Form
Report by a public company Form DD-B Form DD-B

Informational Services
Description e-Form with Instruction kit e-Form
Voluntary reporting of Corporate Social Responsibility (CSR) Form CSR Form CSR
Particulars of person(s) or director(s) or changed or specified for the purpose of clause(f) or (g) of section 5 Form 1AA Form 1AA
Notice of the court or the company law board order Form 21 Form 21
Form of return to be filed with the Registrar Form 22B Form 22B
Registration of resolution(s) and agreement(s) Form 23 Form 23
Notice of address at which books of account are maintained Form 23AA Form 23AA
Information to be furnished in relation to any offer of a scheme or contract involving the transfer of shares or any class of shares in the transferor company to the transferee company Form 35A Form 35A

Investor Services
Description e-Form with Instruction kit e-Form
Form for filing complaint(s) against the company Investor Complaint Form Investor Complaint Form

Provisions related to Mangerial personnel
Description e-Form with Instruction kit e-Form
Form of application to the Central Government for increase in the number of directors of the company Form 24 Form 24
Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing or whole-time director(s) or manager and commission or remuneration or expression of opinion to directors Form 25A Form 25A
Form of application to Central Government for approval to amendment of provisions relating to managing, whole time or non rotational director Form 25B Form 25B
Form of application for removal of disqualification of directors Form DD-C Form DD-C

Annual filing eForms
Description e-Form with Instruction kit e-Form
Form for filing annual return by a company having a share capital with the Registrar Form 20B Form 20B
Particulars of annual return for the company not having share capital Form 21A Form 21A
Form for filing balance sheet and other documents with the Registrar Form 23AC Form 23AC
Form for filing Profit and Loss account and other documents with the Registrar Form 23ACA Form 23ACA
Form for submission of compliance certificate with the Registrar Form 66 Form 66

Form 67 (Addendum)
Description e-Form with Instruction kit e-Form
Form for filing addendum for rectification of defects or incompleteness Form 67 (Add.) Form 67(Add.)

Description e-Form with Instruction kit e-Form
Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares Form32 Addendum Form 32
Addendum

Limited liability partnership (LLP) forms
Description e-Form with Instruction kit e-Form
Form for intimating to Registrar of Companies of conversion of the company into limited liability partnership (LLP). Form 14 Form 14

Refund eForm
Description e-Form with Instruction kit e-Form
Application for requesting refund of fees paid Refund Form Refund Form

News Section

News

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 May 24 Return of External Commercial Borrowings for April.
07 May 24 "Payment of TDS/TCS of April. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected."
10 May 24 Monthly Return by Tax Deductors for April.
10 May 24 Monthly Return by e-commerce operators for April.
11 May 24 Monthly Return of Outward Supplies for April.
13 May 24 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
13 May 24 Monthly Return by Non-resident taxable person for April.
13 May 24 Monthly Return of Input Service Distributor for April.
15 May 24 E-Payment of PF for April.
15 May 24 Payment of ESI for April
15 May 24 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15 May 24 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.
15 May 24 Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit
15 May 24 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
15 May 24 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.
15 May 24 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15 May 24 Quarterly Statement of TCS for January-March.
20 May 24 Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.
20 May 24 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25 May 24 Deposit of GST of April under QRMP scheme.
28 May 24 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 May 24 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 24-25.
30 May 24 Submission of a statement by Non-resident having a liaison office in India for FY 23-24.
30 May 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in April
30 May 24 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in last month. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 May 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
30 May 24 Deposit of TDS on Virtual Digital Assets u/s 194S for April.
30 May 24 Issue of TCS certificates for January-March.
30 May 24 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30 May 24 Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 23-24.
30 May 24 Annual Return of Limited Liability Partnership (LLP) for FY 23-24.
31 May 24 "Report on Corporate Social Responsibility for FY 23-24 by companies to whom it is applicable. "
31 May 24 E-filing of Annual Return for FY 23-24 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
31 May 24 Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.
31 May 24 Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.
31 May 24 E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35.
31 May 24 Download of Certificate of Donations/contributions for FY 23-24 from IT portal and submission of same to Donor/contributors.
31 May 24 Quarterly statements of TDS for January- March.
31 May 24 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund during FY 23-24?.
31 May 24 Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March
31 May 24 Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.
31 May 24 Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggre
31 May 24 Statement of reportable accounts for Calendar year 2023 by reporting financial institutions. File NIL statement if no transactions to report.
31 May 24 Higher TDS/TCS due to non-linking of PAN Aadhar, shall not be applicable for transactions upto March 31, 2024 if PAN is linked with Aadhar upto May 31, 2024.
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