
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 2022-23
Name of E-form | Purpose of E-form | Due date of Filing | Due Date for FY 2022-23 |
---|---|---|---|
Form ADT-1 | Appointment of Auditor | 15 days from the conclusion of AGM | 15th October 2023 |
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) | 27th September 2023 for OPC and 29 October 2023 |
Form MGT-7 | Filing of Annual Return | 60 days from the conclusion of AGM | 60 days from the conclusion of the AGM or 29 November 2023 |
Form MGT-7A | Filing of Annual Return | 60 days from the conclusion of AGM | 29th November 2023 for OPC |
Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of Cost Audit Report | 30 days from the 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 financial statements and Board Report by Board of Directors | 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. | For reporting dues to MSME exceeding 45 days, if any on half yearly basis | 30th April (October- March) Period 31st October (April-September) Period |
FORM 8 | Statement of Accounts of LLP | – | 30th October 2023 |
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 Notifications
- MCA department has issued a circular regarding the 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 latest Notification Company law Related Changes Due to COVID-19
- “Relaxation of additional fees and extension of the 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 2023 for OPC and 29 October 2023 for OPC, and for the various types of forms MGT 7/MGT 7-A, the deadline has been extended to 28 November 2023 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 Delays | Fees |
---|---|
Up to 30 days | 2 times of normal fees |
More than 30 days and up to 60 days | 4 times of normal fees |
More than 60 days and up to 90 days | 6 times of normal fees |
More than 90 days and up to 180 days | 10 times of normal fees |
More than 180 days and up to 270 days | 12 times of normal fees |

November 17, 2020
What is the due date for AOC 4 & MGT 7 without late fees for 2019-20 ?
November 18, 2020
Please contact to concerned person
October 8, 2020
what is due date tax audit filing
October 9, 2020
Finance Act, 2020 has extended the due date for filing of the income tax return from 30th September to 31st October.
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 ??
October 7, 2020
Last date for ROC Filing for FY 2019-20 is 31st December 2020
September 17, 2020
what is due date of filing AOC-4 NBFC for financial year 2019-2020
September 22, 2020
Now, the new date for filing AOC-4 is 31 March 2020.
August 28, 2020
what is extended date of MSME RETURN of march 2020
August 28, 2020
MSME RETURN of march 2020 extended date is 30/09/2020
September 1, 2020
thanks sir very much
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.
July 16, 2020
Currently, as per CFSS 202 Scheme penalty is not charged for such non-filing.
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?
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.
June 9, 2020
Thank you very much
August 19, 2020
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
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
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
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.
January 18, 2020
A company is Incorporated on 12.06.2018 and what is the procedures and due dates of ADT 1 , AOC4 and MGT7 ??
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.
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?
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.
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.
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