Adhering to the provisions of Companies Act, 2013, LLP Act, 2008, its rules and regulations is must for Companies and LLPs in India. In case, the Companies and LLPs fails to comply with the provisions of the said Acts, they will have to bear the heavy penalties.
ROC Compliance Chart_September, 2021
| SN | Forms | Purpose of E-Form | Applicability | Due Date | Late Government Fees |
| 1 | DIR-3 KYC or KYC WEB | KYC of Directors/Designated Partners or any individual holding DIN | Applicable to every DIN Holders who hold DIN as of 31st March 2021. | September 30, 2021 | Rs. 5,000 |
| 2 | Form FC-3 | Annual accounts along with the list of all principal places of business in India established by a foreign Company | Applicable on every Branch, Liason, and Project Office. | September 30, 2021 | maximum upto 12 times of normal fees |
| 3 | Form CRA-2 | Intimation of appointment of cost auditor by the Company to Central Government | Applicable to specific Companies | September 30, 2021
Or 30 days from the Board Meeting date (Whichever is earlier) |
maximum upto 12 times of normal fees |
| 4 | – | Holding of Annual General Meeting | Applicable to all Companies except One Person Company | September 30, 2021 | – |
| 5 | AOC-4 | Filing of Audited Financial Statements | Applicable to One Person Company | Within 180 days of close of Financial Year
i.e for FY 2020-21 it will be September 27, 2021 |
Rs. 100 per day |
| 6 | MGT-7A | Annual Return | Applicable to One Person Company | Within 180 days of close of Financial Year
i.e for FY 2020-21 it will be September 27, 2021 |
Rs. 100 per day |
Conclusion: All the active Companies and LLPs are required to make a note of all these due dates. The above mentioned dates are subject to change and extension as and when notified by MCA.
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Disclaimer: All the information given is from credible and authentic resources and has been published after moderation. The purpose of this write up is only to provide the updated information.
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Thanks👍 Helpful !!
Due date as mentioned for AOC 4 and MGT 7 are appears misleading and contrary to the Companies Act, 2013
The due dates of AOC 4 and MGT 7A mentioned in this article are only for OPC and not for other Companies. To avoid confusion and bring the clarity, I have mentioned the applicability as well, kindly refer to the same.
For other Companies, the due date for AOC 4 and MGT 7/MGT 7A will be different.
You can refer to provisions of Section 137 of Companies Act, 2013 which states as below:
Provided also that a One Person Company shall file a copy of the financial statements duly adopted by its member, along with all the documents which are required to be attached to such financial statements, within one hundred eighty days from the closure of the financial year
The due dates of AOC-4 and MGT-7A mentioned in this article are only for OPC and not for other Companies. To avoid confusion and give the clarity, I have mentioned the applicability as well, kindly refer to the same.
For other Companies, the due date of AOC-4 and MGT-7/MGT-7A will be different.
Very helpful! Thanks👍