Article explains due date for filing of ROC Forms for Financial Year 2020 which includes Form ADT-1 – Appointment of Auditor, Form AOC-4 and Form AOC-4 CFS (in case of consolidated financial statements) Filing of Annual Accounts, Form MGT-7– Filing of Annual Return, Form CRA-4- Filing of Cost Audit Report, Form MGT-14- Filing of resolutions with MCA regarding Board Report and Annual Accounts and MSME Form 1 – Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.
|E-Form||Purpose of E-form||Provision||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)
Apart from the above due date for FY 2019-20 Govt has decided to introduce Companies Fresh Start Scheme (CFSS-2020),vide its circular dated 30th March, 2020, condoning the delay in filing of certain documents.No additional fees shall be charged for late filing during a moratorium period from 01st April to 30th September 2020, in respect of any document, return, statement etc., required to be filed in the MCA-21 Registry, irrespective of its due date, which will not only reduce the compliance burden, including financial burden of companies/ LLPs at large, but also enable long-standing non-compliant companies/LLPs to make a ‘fresh start’;” In all approximately 54 forms of Companies Act, 2013 and 10 forms of Companies Act, 1956 are covered under the Scheme (List of such Forms will be hosted shortly by MCA onMCA Portal).