As per The Companies Act, 2013 – Every company is required to file the annual accounts & annual returns 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.
The Changes in Compliance are as follows:
Due Dates of ROC Return Filing (FY 2019-20)
|Name of E-form||Purpose of E-form||Due date of Filing||Due Date for FY 2019-20|
|Form ADT-1||Appointment of Auditor||15 days from the conclusion of AGM||14th October 2020|
|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)||29th October 2020|
|Form MGT-7||Filing of Annual Return||60 days from the conclusion of AGM||28th November 2020|
|Form CRA-4||Filing of Cost Audit Report||30 days from the receipt of Cost Audit Report||30 days from the
receipt of Cost
|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|
|MSME Form 1||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||30th April 2020 (for October 2019 to March 2020)
31st October 2020 (April 2020 to September 2020)
Due Date for AOC-4 NBFC (Ind AS) & AOC-4 CFS NBFC (Ind AS)
The AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) forms were earlier to be deployed on 31st January, 2020 & 17th February, 2020 respectively. The MCA has notified that the due dates for the AOC-4 NBFC (Ind AS) & AOC-4 CFS NBFC (Ind AS) has been extended till 30th June 2020 without any additional fees for the Financial Year 2018-19.
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|
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