ROC FILING FOR LIMITED LIABILITY IN UTTAR PRADESH

ROC Filing For Limited Liability In Uttar Pradesh

ROC Filing For Limited Liability In Uttar Pradesh

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Overview – ROC Filing for Limited Liability Partnerships in Uttar Pradesh
ROC (Registrar of Companies) filing is a compulsory legal obligation for all LLPs and Private Limited Companies registered under the Ministry of Corporate Affairs (MCA) in Uttar Pradesh. To maintain their active status and ensure compliance with regulatory requirements, these entities must submit annual returns and financial statements regularly, regardless of whether they are actively conducting business. Essential filings include Form 8 (Statement of Account & Solvency) and Form 11 (Annual Return), which serve to disclose the company’s financial health and operational details.

Additionally, if the LLP’s turnover exceeds ₹40 lakhs or its capital contribution surpasses ₹25 lakhs, it is mandatory to undertake a statutory audit and file the Income Tax Return (ITR-5). Adhering to these filing requirements not only ensures compliance with the Companies Act but also enhances the credibility of the business. It facilitates smoother access to loans, tenders, and other business opportunities, and simplifies future processes such as conversion or winding up of the entity.

Eligibility for ROC Filing for Limited Liability Entities in Uttar Pradesh


  • All LLPs and Private Limited Companies registered under the MCA in Uttar Pradesh must file annual returns and financial statements with the ROC.

  • Filing is mandatory regardless of whether the business was active, inactive, or dormant during the financial year.

  • Form 11 (Annual Return): Must be filed by 30th May each year.

  • Form 8 (Statement of Account & Solvency): Must be filed by 30th October each year.

  • A statutory audit is required if:

    • Turnover exceeds ₹40 lakhs, or

    • Capital contribution exceeds ₹25 lakhs.



  • Only entities with a valid Certificate of Incorporation from the MCA are eligible and legally obligated to comply.

  • Non-compliance may lead to penalties, disqualification, or the entity being struck off from the register.


Advantages of ROC Filing for Limited Liability Entities in Uttar Pradesh

  • Preserves Legal Standing: Timely ROC compliance ensures the entity remains "Active" in the eyes of the law and prevents it from being struck off by the Registrar of Companies.

  • Enhances Corporate Reputation: Regular filings demonstrate good governance, building trust with banks, investors, clients, and regulatory authorities—crucial for securing credit, contracts, and fostering business growth.

  • Prevents Financial and Legal Repercussions: Adhering to filing deadlines helps avoid penalties (₹100 per day per overdue form) and minimizes legal liabilities.

  • Facilitates Structural Changes: Proper compliance makes it easier to undertake corporate actions like converting to a different business structure or initiating voluntary dissolution.

  • Fosters Financial Transparency: The disclosures provided through annual filings are accessible on the MCA portal, offering stakeholders insights into the company’s financial health and governance practices.

  • Safeguards Management Eligibility: Consistent filing helps prevent disqualification of directors or partners, ensuring they remain eligible to manage other entities.

  • Supports Regulatory Approvals and Licensing: Many statutory registrations and government tenders require proof of ongoing ROC compliance, essential for future expansion and operational legitimacy.


Documents Required for ROC Filing for Limited Liability Entities in Uttar Pradesh

  • LLP Agreement / MOA & AOA: Governing documents, including any amendments made over time.

  • Certificate of Incorporation: Official registration proof issued by the MCA.

  • Financial Statements: Profit & Loss Account and Balance Sheet, signed by partners or directors.

  • Form 8: Statement of Account & Solvency, detailing financial position.

  • Form 11: Annual Return, including partner/director details and capital information.

  • Income Tax Return (ITR-5): Copy of the filed income tax return.

  • Bank Statements: Records of business transactions during the financial year.

  • Digital Signature Certificates (DSC): Valid DSCs of partners or directors used for e-filing.

  • Audit Report (if applicable): Necessary if turnover exceeds ₹40 lakhs or capital exceeds ₹25 lakhs.

  • Minutes & Resolutions: Records of key meetings and decisions taken.

  • GST Returns (if applicable): Filed GST returns as per registration requirements.

  • TDS Returns (if applicable): Quarterly TDS filings where tax has been deducted at source.


Online Process of ROC Filing for Limited Liability Entities in Uttar Pradesh

  1. Create an MCA Account: Visit https://www.mca.gov.in and register by creating a user ID and password.

  2. Complete the Online Application: Log in to the MCA portal and fill out the required forms and questionnaires accurately with the LLP’s details.

  3. Upload Supporting Documents: Upload all necessary documents, including the LLP Agreement, Financial Statements, Form 8, Form 11, and other relevant filings.

  4. Authenticate with Digital Signatures: Sign all submissions digitally using valid Digital Signature Certificates (DSCs) of the designated partners or directors.

  5. MCA Verification: The Registrar of Companies (ROC) reviews the submitted forms and documents to verify compliance.

  6. Pay Filing Fees: Make the applicable filing fee payments and any penalties online through the MCA portal.

  7. Receive Acknowledgment: Once approved, download the official acknowledgment or compliance certificate confirming successful filing.

  8. Maintain Records: Save and securely store all filed documents and certificates for future reference and audits.


 

 

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