As a part of Annual Filing, Companies incorporated under the Companies Act 1956 or Companies Act 2013, are required to file the following E-Forms with the Registrar of Companies (ROC)

1. Form DPT-3 :- DPT-3 is annual return which is required to be filed  every year by Companies having any amount of loan or advances, not considered as deposits as on 31stMarch within 90 days of closure of financial year i.e. upto 30th June.

Every company except a government company must  file this return.  Additionally, as per Rule 1(3) of the Companies (Acceptance of Deposits) Rules 2014, the following companies are also exempt:

  • Banking company
  • Non-Banking Financial Company
  • A housing finance company registered with National Housing Bank

Late fees applicable in case of filing of form DPT-3 after Due Date:-

Period of delays Late fee/Additional fee
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 12 times of normal fees

2. MSME RETURN:- Every company, who get supplies of goods or services from Micro And Small Enterprises and whose payments to micro and small enterprise suppliers Exceed Forty Five Days from the date of acceptance or the date of deemed acceptance of the goods or services ,shall submit a half yearly return to the Ministry of Corporate Affairs stating the following:

(b) the reasons of the delay of payment;

The MSME Return shall be filed twice in a year:-

Duration of half year for which return will be filed Due Date
April to September 31st October
October to March 30th April

3. DIR-3 KYC:- Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next financial year.

After expiry of the respective due dates, system will mark all non-compliant DINs against which DIR-3 KYC form has not been filed as ‘Deactivated due to non-filing of DIR-3 KYC’ and to make DIN active there is requirement to pay fine of Rs. 5000. 

 4. FORM MGT-14:- As Per Section 179(3) clause g, Every public Company is required to file form MGT-14 for adoption and approval of financial statements and Board Report within period of 30 days from the date of passing of Resolution. 

Period of delay Additional fee or penalty for late filing form MGT14
Delay up to 30 days 2 times of normal fee
More than 30 days and up to 60 days 4 times of normal fee
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 12 times of normal fees

5. FORM AOC-4:- Form AOC 4 is an annual return required to be file for filing the company’s financial statement for every financial year with the Registrar of Companies. Hence, Form AOC-4 is submitted with the MCA for each Financial Year within 30 days of a company’s ANNUAL GENERAL MEETING.

In case of consolidated financial statements (if company have subsidiary or associate company), then holding company will file form AOC-4 CFS.

Below is the list of companies who are required to file form AOC 4 XBRL for every financial year:

  • The companies have paid capital of Rs. 5 Crores or more.
  • Companies with an annual turnover of Rs 100 Crores or more.
  • Companies listed with the stock exchange in India and its subsidiaries.

If form AOC-4/AOC-4 CFS/ AOC-4 XBRL is not filed within 30 days from date of AGM, then it will attract penalty of Rs. 100/- Per Day.

6. FORM MGT-7A:-

APPLICABILITY OF FORM MGT-7A:- Every Company shall file its annual return in Form MGT-7 EXCEPT  Following Companies shall file its annual return in Form MGT-7A from the financial year 2020-2021 and onwards:-

1. One Person Company

2. Small Company

Small company means a company other than the public company of which paid up capital and turnover shall not exceed rupees two crores and rupees twenty crores respectively.”

Provided that nothing in this clause shall apply to

(A) A holding company or a subsidiary company;

(B) A company registered under section 8; or

(C) A company or body corporate governed by any special Act.

Now MGT-7 is specifically for companies other than small and OPC. That means the same is required to be certified by CS, unlike MGT-7A. 

The form MGT-7/ MGT-7A is required to be file within 60 days from date of AGM, in case of non filing of form within due date will attract penalty of Rs. 100/- Per Day.

Author Bio

Qualification: CS
Company: Heena Gurnani & Associates
Location: Jaipur, Rajasthan, India
Member Since: 02 May 2021 | Total Posts: 3
We, HEENA GURNANI & ASSOCIATES, situated at Jaipur, Rajasthan but working on PAN India basis are corporate consulting firm managed by specialised team of consultants committed to provide quality experience to our clients. Our diversified team with extensive legal, financial and corporate knowle View Full Profile

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