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 28th November 2023 (Which Ever is Earlier) |
| Form MGT-7A | Filing of Annual Return | 60 days from the conclusion of AGM | 28th 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 |
