ROC Annual Return Filing Due Dates for FY 2021-22 | CA Portal

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ROC Annual Return Filing Due Dates for FY 2021-22

ROC Annual Return Filing Due Dates

It is necessary for each company to furnish the annual accounts and annual returns according to the Companies Act, 2013. The ROC filing is administered under Section 129 (3), 137, of The Companies Act, 2013 along with Rule 12 of the Company (Accounts) Rules, 2014. Under this head, the annual return is administered under Section 92 of the Companies Act, 2013 and Rule 11 of the Companies (Management and Administration) Rules, 2014.

In ROC annual return filing under income tax return, there is a provision of the penalty and additional fees which vary on the period of delay in return filing. Also, stakeholders can file company law e-forms via ROC software with the automatic fetching feature.


Due Dates of ROC Return Filing FY 2021-22

Name of E-formPurpose of E-formDue date of FilingDue Date for FY 2021-22
Form ADT-1Appointment of Auditor15 days from the conclusion of AGM15th October 2022
Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)Filing of Annual Accounts30 days from the conclusion of the AGM (In case of OPC within 180 days from the close of the financial year)27th September 2022 for OPC and 29 October 2022
Form MGT-7Filing of Annual Return60 days from the conclusion of AGM60 days from the conclusion of the AGM or 28 November 2022
Form MGT-7AFiling of Annual Return60 days from the conclusion of AGM60 days from the conclusion of the AGM or 28 November 2022
Form CRA-4Filing of Cost Audit Report30 days from the receipt of Cost Audit Report30 days from the receipt of Cost Audit Report
Form MGT-14Filing of resolutions with MCA regarding Board Report and Annual Accounts30 days from the date of financial statements and Board Report by Board of Directors30 days from the date of Board Meeting
MSME Form 1Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.For reporting dues to MSME exceeding 45 days, if any on half yearly basis30th April (October- March) Period 31st October (April-September) Period
FORM 8Statement of Accounts of LLP30th October 2022

Also, it is to be noted that the ministry of corporate affairs has extended the dates for the annual general meetings for companies and advised to conduct the same via video conferencing of possible. To know more about the latest AGM provisions, check out https://blog.saginfotech.com/agm-due-date-new-company

Latest Notificattion

  • MCA department has issued circular regarding due date extension for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL AOC-4 Non-XBRL till 15th March 2022 and MGT-7, and MGT-7A till 31st March 2022, Read new circular.
  • “Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13) – Clarification – reg.” Read PDF
  • “Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013.” Read PDF

All letest Notification Company law Related Changes Due to COVID-19

  • “Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20 under the Companies Act, 2013”. Read circular no. 38/2020 | Read circular no. 29/2020
  • The MCA department has extended the timeline for holding AGM till 31st December from 30th September. Read Official Press Release “Here is the clarification for the same as the last date of conducting the AGM (Annual General meeting) is not 31.12.2020 for every company it depends on the due date of the Annual General meeting of each company”. Read more
  • “Clarification on Extension of Annual General Meeting (AGM) for the financial year ended 31.03.2020, Companies Act, 2013”Read Circular
  • “The mandatory requirement of holding meetings of the Board of the companies within prescribed interval provided in the Companies Act (120 days), 2013, shall be extended by a period of 60 days till next two quarters i.e., till 30th September;”
  • “Newly incorporated companies are required to file a declaration for Commencement of Business within 6 months of incorporation. An additional time of 6 more months shall be allowed.”
  • so as to stop companies at large from being forced into insolvency proceedings in such force majeure causes of default.”
  • “Detailed notifications/circulars in this regard shall be issued by the Ministry of Corporate Affairs separately”

Due Date for AOC-4 NBFC (Ind AS) & AOC-4 CFS NBFC (Ind AS)

According to the MCA, the deadline for the AOC-4, the AOC-4 (CFS), the AOC-4 XBRL, and the AOC-4 Non-XBRL forms have been extended until 27 September 2022 for OPC and 29 October 2022 for OPC, and for the various types of forms MGT 7/MGT 7-A, the deadline has been extended to 28 November 2022 within 60 days of AGM.

Penalty/Additional Fees

“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.”

Period of DelaysFees
Up to 30 days2 times of normal fees
More than 30 days and up to 60 days4 times of normal fees
More than 60 days and up to 90 days6 times of normal fees
More than 90 days and up to 180 days10 times of normal fees
More than 180 days and up to 270 days12 times of normal fees
Gen Comp Law Software

28 Replies to “ROC Annual Return Filing Due Dates for FY 2021-22”

  1. is there any extension of due dates for roc filings

  2. SMRITI DAS
    November 17, 2020

    What is the due date for AOC 4 & MGT 7 without late fees for 2019-20 ?

  3. MAKWANA MUKESHKUMAR AMRUTLAL
    October 8, 2020

    what is due date tax audit filing

    • CA Portal
      October 9, 2020

      Finance Act, 2020 has extended the due date for filing of the income tax return from 30th September to 31st October.

  4. ANTRIKSH SINGH
    September 29, 2020

    DEAR SIR
    WHAT IS THE LAST DATE FOR ROC FILING FOR ONE PERSON COMPANY FOR FY 2019-20 WITHOUT ANY LATE OR ADDITIONAL FEES ??
    IS IT EXTENDED ??

  5. what is due date of filing AOC-4 NBFC for financial year 2019-2020

  6. deepak puri
    August 28, 2020

    what is extended date of MSME RETURN of march 2020

  7. Arnik Jain
    July 9, 2020

    A director who has not updated the Director KYC i.e. form DIR-3 for F.Y. 2018-19 and F.Y. 2019-20 then what will be the penalty charged for such non-filing.

    • CA Portal
      July 16, 2020

      Currently, as per CFSS 202 Scheme penalty is not charged for such non-filing.

  8. VISHVESHWARA
    June 6, 2020

    Company incorporated in Feb 2019. Annual return has not been filed till now for FY 2018-19. What can be done now?
    Late fee will be huge if AOC4 and MGT14 filed now right?

    • CA Portal
      June 9, 2020

      You can file aoc-4 and mgt-7 for f.Y 2018-19 without late fees under cfss scheme.2020 as per cfss scheme 2020 issued by mca, mca has waived off penalty for aoc-4 and mgt-7 and normal fees for the same will be charged for further details kindly contact any practicing professional.

    • Your company is incorporated in Feb 2019. Hence the financial year will be 31-03-2020 and the due date for AGM will be 31-12-2020 (i.e) 9 months from the end of Balance sheet date

      • CA Portal
        August 20, 2020

        Please ask GST related Issues here ans please forward the same to complaw

        On 20/08/2020 10:24 AM, Gen Portal wrote:
        > Your company is incorporated in Feb 2019. Hence the financial year
        > will be 31-03-2020 and the due date for AGM will be 31-12-2020 (i.e) 9
        > months from the end of Balance sheet date

  9. parminder kumar
    January 29, 2020

    My company was incorporated in 9 Jan 2019 but I have to close my company but I was not filling roc I was closed my gst and bank account what to do now

    • CA Portal
      January 30, 2020

      If company has not commenced or has not done any business then you can strike off the company by filing form stk-2 with other relevant forms and documents. For detail process of strike off kindly contact your concerned practicing professional.

  10. A company is Incorporated on 12.06.2018 and what is the procedures and due dates of ADT 1 , AOC4 and MGT7 ??

    • CA Portal
      January 20, 2020

      You can conduct 1st AGM 9 months from the closure of F.Y. 18-19,
      hence AGM date can be 31.12.2019. ADT-1 is required to be filed within 15 days from the date of AGM i.e. 14.01.2020, AOC-4 is required to be filed within 30 days from the date of AGM i.e. 29.01.2020 and MGT-7 is required to be filed within 60 days from the date of AGM i.e. 28.02.2020.

  11. RAJ KAMAL
    December 4, 2019

    DUE DATES FOR THE FIRST TIME FILLING WITH ROC ?.
    MY COMPANY WAS INCORPORATED ON 11TH JAN 2018.
    SO, ANY ONE CAN EXPLAIN ME WHAT ARE THE DUEDATES FOR FIRST TIME ANNUAL RETURNS FILLING WITH ROC?

    • CA Portal
      December 4, 2019

      Here the first financial year would be 2018-19 for which AGM can be held within nine months from the closure of financial year. Accordingly annual filing shall be done on the basis of the AGM date. ie. Form AOC-4 with in 30 days and MGT-7 within 60 days.

  12. Sujatha
    June 18, 2018

    What is the reasonable Professional fee for filing ROC returns only.
    What is the fee for filing Income tax returns and ROC returns Fee of a CA
    The Company is private limited company with capita of Rs 100000/- only
    Pl inform as early as possible.

    • ALOK SINGH
      February 4, 2019

      AOC 4 FEE NORMAL 400 BUT ADDITONAL FEE 10100 AS PER ROC LAST DATE OF FILING BCZ 100 PER DAY AOC 4 /MGT47

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