ROC Annual Return Filing Due Dates for FY 2020-21 | CA Portal

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ROC Annual Return Filing Due Dates for FY 2020-21

ROC Annual Return Filing Due Dates

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.

MCA/ROC Return Filing Software

Due Dates of ROC Return Filing FY 2020-21

Name of E-formPurpose of E-formDue date of FilingDue Date for FY 2020-21
Form ADT-1Appointment of Auditor15 days from the conclusion of AGMConsidering 30th September 2021 as AGM: 14th October 2021
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)29th October 2021
Form MGT-7Filing of Annual Return60 days from the conclusion of AGM60 days from the conclusion of the AGM| 29 November 2021
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 Board Meeting30 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 basis31st October 2021 (April to September 2021)

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

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

  • “Clarification on Extension of Annual General Meeting (AGM) for the financial year ended 31.03.2020, Companies Act, 2013” Read Notification
  • “No additional fees shall be charged for late filing during a moratorium period from 01st April to 30th September 2020, in respect of any document, return, statement etc., required to be filed in the MCA-21 Registry, irrespective of its due date, which will not only reduce the compliance burden, including financial burden of companies/ LLPs at large, but also enable long-standing non-compliant companies/LLPs to make a ‘fresh start’;”
  • “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;”
  • “Applicability of Companies (Auditor’s Report) Order, 2020 shall be made applicable from the financial year 2020-2021 instead of from 2019-2020 notified earlier. This will significantly ease the burden on companies & their auditors for the year 2019-20.”
  • “As per Schedule 4 to the Companies Act, 2013, Independent Directors are required to hold at least one meeting without the attendance of non-independent directors and members of management. For the year 2019-20, if the IDs of a company have not been able to hold even one meeting, the same shall not be viewed as a violation.”
  • “The requirement to create a Deposit reserve of 20% of deposits maturing during the financial year 2020-21 before 30th April 2020 shall be allowed to be complied with till 30th June 2020.”
  • “The requirement to invest 15% of debentures maturing during a particular year in specified instruments before 30th April 2020, maybe done so before 30th June 2020.”
  • “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.”
  • “Non-compliance of minimum residency in India for a period of at least 182 days by at least one director of every company, under Section 149 of the Companies Act, shall not be treated as a violation.”
  • “Due to the emerging financial distress faced by most companies on account of the large-scale economic distress caused by COVID 19, it has been decided to raise the threshold of default under section 4 of the IBC 2016 to Rs. 1 crore (from the existing threshold of Rs. 1 lakh). This will by and large prevent triggering of insolvency proceedings against MSMEs. If the current situation continues beyond 30th of April 2020, we may consider suspending sections 7, 9 and 10 of the IBC 2016 for a period of 6 months 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”

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.

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28 Replies to “ROC Annual Return Filing Due Dates for FY 2020-21”

  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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