It is necessary for each company to furnish the annual accounts and annual return 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 penalty and additional fees which vary on the period of delay in return filing.
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 2019|
|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|
receipt of Cost Audit Report
|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 Meetin|
|Form MSME||Half-yearly return with the registrar in respect of outstanding payments to Micro or |
|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)
AOC-4 NBFC (Ind AS) & AOC-4 CFS NBFC (Ind AS) Due Date
Also the MCA decided to extend due dates of AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) from 31st January 2020 & 17th February 2020 respectively to 31st March 2020 without any penalty on the forms till the date.