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.
Recommended: Free Download MCA/ROC Return Filing Software
Due Dates of ROC Return Filing (FY 2018-19)
|Name of E-form||Purpose of E-form||Due date of Filing||Due Date for FY 2018-19|
|Form ADT-1||Appointment of Auditor||15 days from the conclusion of AGM||15th October 2019|
|Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)||Filing of Annual Accounts||30 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-7||Filing of Annual Return||60 days from the conclusion of AGM||29th November 2019|
|Form CRA-4||Filing of Cost Audit Report||30 days from the receipt of Cost Audit Report||30 days from the receipt of Cost Audit Report|
|Form MGT-14||Filing of resolutions with MCA regarding Board Report and Annual Accounts||30 days from the date of Board Meeting||30 days from the date of Board Meeting|
|Form MSME||Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.||Within a month for each half of the year||31st 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 Delays||Fees|
|Up to 30 days||2 times of normal fees|
|More than 30 days and up to 60 days||4 times of normal fees|
|More than 60 days and up to 90 days||6 times of normal fees|
|More than 90 days and up to 180 days||10 times of normal fees|
|More than 180 days and up to 270 days||12 times of normal fees|