Article compiles Due dates of various ROC forms with Relevant Applicable Provisions of Companies Act, 2013. It Compiles information about Form INC 20A, ADT-1 (Appointment of Auditor), ADT-3 (Resignation of Auditor), DIR-3 KYC (Verification of Din of a Director), MBP-1, DPT-3, MSME –I, AOC-4 (OPC), MGT-7 (OPC), AOC-4 (Every Co. Except OPC) ADOPTED FS, AOC-4 (Every CO. Except OPC) PROVISIONAL /UNADOPTED FS, MGT-7 (ALL CO. EXCEPT OPC)), FORM -11 (Annual Return) and FORM-8 (Statement of Account & Solvency).

VARIOUS ROC FORMS AND THEIR DUE DATES

SL NO. FORM RELEVANT PROVISIONS DUE DATE
1 INC 20A Section 10A (1)(a) : Within a period of one hundred and eighty days of the date of incorporation of the company.
A declaration is filed by a director within a period of one hundred and eighty days of the date of incorporation of the company in such form and verified in such manner as may be prescribed, with the Registrar that every subscriber to the memorandum has paid the value of the shares agreed to be taken by him on the date of making of such declaration
2 ADT-1 (Appointment of Auditor) Section 139 (1) : Within fifteen days of the meeting in which the auditor is appointed.
Provided also that the company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed.
3 ADT-3 (Resignation of Auditor) Section 140 (2) : Within a period of thirty days from the date of resignation.
The auditor who has resigned from the company shall file within a period of thirty days from the date of resignation, a statement in the prescribed form with the company and the Registrar, and in case of companies referred to in sub- section (5) of section 139, the auditor shall also file such statement with the Comptroller and Auditor-General of India, indicating the reasons and other facts as may be relevant with regard to his resignation.
4 DIR-3 KYC (Verification of Din of a Director) RULE: 12A of the Companies (Appointment and Qualifications of Directors) Rules, 2014. 30th September of the next financial year.
Every individual who holds a Director Identification Number (DIN) as on 31st March of a financial year as per these rules shall, submit e-form DIR-3-KYC for the said financial year to the Central Government on or before 30th, September of immediate next financial year.
5 MBP-1 SECTION : 184 (1) A. At the first meeting of theb Board in which he participates as a director. And thereafter
(1) Every director shall at the first meeting of the Board in which he participates as a director and thereafter at the first meeting of the Board in every financial year or whenever there is any change in the disclosures already made, then at the first Board meetin held after such change, disclose his concern or interest in any company or companies or bodies corporate, firms, or other association of individuals which shall include the shareholding, in such manner as may be prescribed. B. At the first meeting of the Board in every financial year
C. Whenever there is any change in the disclosures already made
 

 

5

DPT-3 RULE : 16 of The Companies (Acceptance of Deposits) Rules, 2014 On or before the 30th day of June, of every year.
Every company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company.
3 MSME -I October to March 30th April
April to September 31st October
4 AOC-4 (OPC) SECTION : 137 (1) Within one hundred eighty days from the closure of the financial year.
PROVIDED ALSO THAT : 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.
5 MGT-7 (OPC) SECTION : 137 (1) Within one hundred eighty days from the closure of the financial year.
PROVIDED ALSO THAT : 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.
6 AOC-4 (Every Co. Except OPC) ADOPTED FS SECTION : 137 (1) Within thirty days of the date of annual general meeting.
A copy of the financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under this Act, duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting in such manner, with such fees or additional fees as may be prescribed
AOC-4 (Every CO. Except OPC) PROVISIONAL /UNADOPTED FS SECTION : 137 (1) Within thirty days of the date of annual general meeting.
Provided that where the financial statements under sub- section (1) are not adopted at annual general meeting or adjourned annual general meeting, such unadopted financial statements along with the required documents under sub-section (1) shall be filed with the Registrar within thirty days of the date of annual general meeting and the Registrar shall take them in his records as provisional till the financial statements are filed with him after their adoption in the adjourned annual general meeting for that purpose:
7 MGT-7 (ALL CO. EXCEPT OPC)) SECTION : 92 (4) AGM HELD : Within sixty days from the date on which the annual general meeting is held or NO AGM HELD : Where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held.
Every company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting is held or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting, with such fees or additional fees as may be prescribed
6 FORM -11 (Annual Return) SECTION : 35 of the LLP ACT, 2008 30th May
Within sixty days of the close of the financial year.
5 FORM-8 (Statement of Account & Solvency) SECTION : 34 (2) of the LLP ACT, 2008 30th October

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