Important Statutory due dates for Company annual filing for FY 2020-21

A compilation of all the ROC (Company) Filing Due dates for Financial Year 2020-21 (AY 2021-22)

As soon as the new financial year starts, it is important for a company be it a Private Limited Company or a Public Limited Company to be aware of all the compliance related due dates falling in the year. Here we have prepared a calendar for all the Important Statutory Due dates for Private Limited Company and Public Limited Company Annual Filing falling in and for the Financial year 2020-21.

ROC Annual Filing

Every company registered in India, is required to file the annual accounts and the annual returns with ROC every year within 30 days and 60 days respectively from the conclusion of the Annual General Meeting.

It is very important to file all your ROC Compliance forms within the time limit prescribed by the MCA. Non-filing of annual returns entail hefty penalties. These are over and above normal fees charged by MCA and there is no way to reduce the penalties.

Due dates for the Company Annual Filing for the Month of April 2021

Due date for filing of Form MSME-1 (MSMe Half yearly Returns)- 30.04.2021

• Form MSME 1 is a form that needs to be filed by Every company which has a payment outstanding for MSME companies for more than 45 days.
• All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.
• For the period of October, 2020 to March 2021, the due date will be 30th April, 2021.

Due dates for the ROC Annual Filing for the Month of May 2021

Due date for filing of Form PAS-6: 30.05.2021 (For the half year ending on 31.03.2021 – for all unlisted companies, deemed public companies )  

• Form PAS-6 is a ‘Reconciliation of Share Capital Audit Report’ which needs to be submitted  on a half-yearly basis by the unlisted public company.
• PAS 6 format is already prescribed by MCA.

Due dates for the Company Annual Filing for the Month of June 2021

Due date for  Form CFSS 2020- 30.06.2021

• Application of Immunity Certificate under the Companies Fresh Start Scheme, 2020 to be made in Form CFSS-2020
• The due date for filing Form CFSS- 2020 for getting the immunity certificate is 30th June, 2021.

Due date for Form DPT 3- 30.06.2021

• Form DPT-3 is annual return of deposits which is required to be filed every year by Companies having any amount of loan or advances as on 31st March.
• Form DPT 3 needs to be filed within 90 days of end of financial year. Hence the due date for filing Form DPT 3 shall be 30th June, 2021.

Due dates for the ROC Annual Filing for the Month of July 2021

Due date for filing FLA Return- 15.07.2021

• FLA Return means Foreign Liabilities and Assets Annual Return to be filed with RBI every year.
• The due date for the same shall be 15th July 2021 for the FY ending on 31st March, 2021.

Due dates for the Company Annual Filing for the Month of September 2021

Form DIR 3 KYC Due date- 30.09.2021 (Due date from Financial year 2019-20 onwards)

• For the Financial Year 2020-21, the due date for Form DIR 3 KYC is 30.09.2021.
• Every Individual 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.

Due dates for the ROC Annual Filing for the Month of October 2021

Due date for ADT-1- 14.10.2021

• Form ADT-1 is used by a company to intimate the ROC about the auditor’s appointment after the completion of its AGM.
• Form ADT-1 is to be filed within 15 days from the conclusion of the AGM in which such appointment of auditor is made.

Due date for AOC 4- 29.10.2021

• MCA form for filing financial statements is said to be the E-Form AOC 4
• For AOC 4 XBRL the timeline will be same that means the due date for AOC 4 XBRL will also be 29.10.2021.

Due date for Form MGT 15   – 29.10.2019 (listed)

• MGT 15 is mandatory to be filed for all the listed company.
• MGT 15 is filing of Report of Annual general Meeting.

Due date for MGT 14- 29.10.2021 (If the AGM was held on 30.09.2021 and any resolution was passed there in)

• Filing of Special resolution/Ordinary Resolution with MCA regarding Board Report and Annual Accounts is to be done in MGT 14.
• Whenever there is any resolution passed in a board meeting, it becomes mandatory to file such resolution so passed with ROC in form MGT 14.

Due date for filing of Form MSME-1 (MSMe Half yearly Returns)- 31.10.2021

• Form MSME 1 is a form that needs to be filed by Every company which has a payment outstanding for MSME companies for more than 45 days.
• All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.
• For the period of April 2021 to September 2021, the due date will be 31st October, 2021.

Due dates for the ROC Annual Filing for the Month of November 2021

Due date for filing form MGT 7- 28.11.2021

• Form MGT-7 must be filed by all companies registered in India every year.
• It is an electronic form provided by the Ministry of Affairs to all the corporations in order to fill in their annual return details
• The due date for filing MGT-7 is 60 days from the date of Annual General Meeting.
• That means the due date for filing ROC Form MGT 7 for the Financial Year 2021-22 is 28.11.2021. (If we take the day of the AGM into consideration)

Due date for filing of Form PAS-6- 29.11.2021 (For the half year ending on 30.09.2021 – for all unlisted companies, deemed public companies)

• Form PAS-6 is a ‘Reconciliation of Share Capital Audit Report’ which needs to be submitted twice a year on a half-yearly basis by the unlisted public company.

IT Return Due dates for Companies

• For companies who does not require to get their books of account audited, the due date for IT Return for such companies shall be 31st July, 2021.
• For the companies who requires to get their books of account audited, the due date for ITR filing for such companies shall be 30th September, 2021.

Important Annual Return Filing due Dates (ROC Annual Filing Due dates) – explained

Month	Name of the E-Form	Due date For FY 2020-21	Applicable to whom?	Remarks
April, 2021	MSMe Half yearly Returns	30.04.2021	All MSMEs	For the period of October’20 to March’21
May,2021	Form PAS-6	30.05.2021 (For the half year ending on 31.03.2021)	Unlisted Public companies	Recon-ciliation of Share Capital Audit Report on half yearly basis
June,2021	Form CFSS 2020	30.06.2021	All the companies that has opted immunity under CFSS 2020 Scheme.	Form to be filed for Immunity Certificate
	Form DPT 3	30.06.2021	All the companies needs to file this form	Return of Deposit
July,2021	FLA Return	15.07.2021	Foreign Liabilities and Assets Annual Return	Annual Return to RBI
	TDS Return (Quarter 1)	31.07.2021	Organizations and employer who deducts tax and salaried person from whose salary the tax is deducted	TDS Return for 1st Quarter
	ITR Filing (Non-Audit cases)	31.07.2021	For the companies that do not require audit	Income Tax Return filing for Companies
September,2021	DIR 3 KYC	30.09.2021	Due date from Financial year 2019-20 onwards	Mandatory for Every individual having DIN
	ITR Filing (Audit cases)	30.09.2021	For the companies that require audit	Income Tax Return filing for Companies
October 2021	Form ADT-1 (Appointment of Statutory Auditor)	14.10.2021	Private & Public Limited companies.	If the AGM is held on 30.09.2021
	Form AOC 4	29.10.2021	All companies listed with SE of India, having 5 cr of capital and 100 cr turnover	If the AGM is held on 30.09.2021
	Form MGT 15	30.10.2021	Listed companies	Report of Annual general Meeting
	Form MGT 14	29.10.2021	All the listed Companies	If the AGM is held on 30.09.2021
	MSMe Half yearly Returns	31.10.2021	All MSMEs	For the period of April to September 2021
	TDS Return (Quarter 2)	31.10.2021	Organizations and employer who deducts tax and salaried person from whose salary the tax is deducted	TDS Return for 22nd Quarter
November, 2021	Form MGT 7	28.11.2021	All the companies registered in India	If the AGM is held on 30.09.2021
	Form PAS-6	29.11.2021 (For the half year ending on 30.09.2021)	Unlisted Public companies	Recon-ciliation of Share Capital Audit Report on half yearly basis

Source: Ministry of Corporate Affairs