Due Dates of Filing ROC Annual Return for FY 2018-19

Every company is required to file the annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. The ROC filing of annual accounts is governed under Section 129 (3), 137, of The Companies Act , 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.

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Due Dates of ROC Return Filing (FY 2018-19)

Name of E-formPurpose of E-formDue date of FilingDue Date for FY 2018-19
Form ADT-1Appointment of Auditor15 days from the conclusion of AGM15th October 2019
Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)Filing of Annual Accounts30 days from the conclusion of the AGM (In case of OPC within 180 days from the close of the financial year)30th October 2019
Form MGT-7Filing of Annual Return60 days from the conclusion of AGM29th November 2019
Form CRA-4Filing of Cost Audit Report30 days from the receipt of Cost Audit Report30 days from the receipt of Cost Audit Report
Form MGT-14Filing of resolutions with MCA regarding Board Report and Annual Accounts30 days from the date of Board Meeting30 days from the date of Board Meeting
Form MSMEHalf yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.Within a month for each half of the year31st October 2019 (April 2019 to September 2019)30th April 2020 ( for October 2019 to March 2020)

The Concept of Penalty/Additional Fees

NOTE: Additional Fees for E-form AOC-4 (XBRL and Non-XBRL) and E-form MGT-7 after the due date is RS. 100 per day with effect from 1st July 2018.

For other forms, docs etc.

Period of DelaysFees
Up to 30 days2 times of normal fees
More than 30 days and up to 60 days4 times of normal fees
More than 60 days and up to 90 days6 times of normal fees
More than 90 days and up to 180 days10 times of normal fees
More than 180 days and up to 270 days12 times of normal fees

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