Below is given the ROC compliance calendar for FY 2023-24. Monitor the ROC annual filing due date in FY 2023-24 referring to the given calendar.
It is mandatory for every company registered under the Companies Act, 2013 to file their Financial Statements (Form AOC-4) and Annual Return (Form MGT-7/7A) and for every LLP registered under the Limited Liability Partnership Act, 2008 to file their Statement of Accounts (Form LLP-8) and Annual Return (Form LLP-11) with the Registrar of Companies (ROC) within the due date prescribed under relevant provision.
Companies must take care that the ROC forms/returns are filed correctly and within the given date. Not adhering to the instructions can lead them to deal with various penalty charges and legal consequences.
Therefore, it is recommended that companies reach out to professionals to assist them in ensuring compliance with the filing needs.
The ROC filing of annual accounts is governed under Section 129 (3), 137, of The Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014, and annual return is governed under Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.
The ROC filing of statements of accounts for LLPs is governed under Section 34 of The Limited Liability Partnership Act, 2008, in conjunction with Rule 24 of The Limited Liability Partnership Rules, 2009 and annual return is governed under Section 35 of The Limited Liability Partnership Act, 2008 read with rule 25(1) of The Limited Liability Partnership Rules, 2009.
Need ROC & XBRL Return Filing Software
ROC Annual Return Filing Due Date for FY 2023-24
It is mandatory for every company registered under the Companies Act, 2013 and every LLP registered under the Limited Liability Partnership Act, 2008 to file all major ROC filing forms before the given due dates. There are legal consequences and hefty fines if they fail to do so. Therefore, it should be of paramount priority for companies and LLPs to keep themselves aware of all important due dates, including both annual and even ROC compliance.
The ROC compliance calendar for regular and annual returns during FY 2023-24 is given below:
| Relevant Section and Act | Name of E-form | Purpose of E-form | Due Date of Filing | Due Date for FY 2023-24 |
|---|---|---|---|---|
| Section 139 of Companies Act, 2013 | Form ADT-1 | Appointment of Auditor | (if applicable) 15 days of the meeting in which the auditor is appointed | 15.10.2024 (*If appointed in AGM and Date of AGM is 30.09.2024) |
| Section 137 of the Companies Act, 2013 | 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 the case of OPC within 180 days from the close of the financial year) | 29 October 2024 27th September 2024 for OPC |
| Section 92 of the Companies Act, 2013 | Form MGT-7/MGT-7A | Filing of Annual Return | 60 days from the conclusion of the AGM | 60 days from the conclusion of the AGM or 28th November 2024 (Which Ever is Earlier) |
| Section 148 of the Companies Act, 2013 | Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of the Cost Audit Report | 30 days from the receipt of Cost Audit Report |
| Section 179 of the Companies Act, 2013 | 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 the Board of Directors | 30 days from the date of the Board Meeting |
| Vide Gazette notification S.O. 5622(E) dated 02.11.2018 | 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 a half-yearly basis | 30th April 2024 (October- March Period) & 31st October 2024 (April-September Period) |
| Section 34 of Limited Liability Partnership Act, 2008 | MCA LLP FORM 8 | Statement of Accounts of LLP | The Statement of Account and Solvency must be submitted within thirty days of the end of the financial year it pertains to | 30th October 2024 |
| Section 35 of Limited Liability Partnership Act, 2008 | MCA LLP Form 11 | Annual Return | Within 60 days of closure of the financial year | 30th May 2024 |
Recommended: Free Download MCA/ROC Return Filing Software
Due Date for AOC-4 NBFC (Ind AS) & AOC-4 CFS NBFC (Ind AS)
The MCA has notified that the due dates for the AOC-4, AOC-4 (CFS), AOC-4 XBRL AOC-4 Non-XBRL forms till 27th September 2024 for OPC and 29 October 2024, and other various forms like MGT 7/MGT 7-A has been upto 28 November 2024 within 60 of AGM.
The Concept of Penalty/Additional Fees
NOTE: 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.
For other forms or documents etc. the following fee structure is applicable with every delay in filing the form:
| 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 |
Important FAQs on ROC MCA Compliance
Q.1 What are the ROC compliances?
Every registered company or LLP in India is required to file an annual ROC compliance report, which includes specific information on business practices, within the deadline specified by the Companies Act, 2013, and the Companies Rules. Companies and LLP must consistently submit their ROC paperwork to ROC in order to avoid penalties.
Q.2 How can I file a ROC form?
The paperwork must be downloaded from the MCA website by businesses and LLPs. They must fill it out, including the necessary documentation, and submit it through the MCA site.
Q.3 Are the forms that must be submitted to ROC annually or monthly?
Annual forms make up the ROC forms. The ROC does not need any paperwork to be submitted on a monthly basis. The documents that must be submitted to the ROC deal with the company’s or LLP’s financial data for a fiscal year.
Q.4 Can we ask the ROC for more time to file our forms?
Yes. By requesting an extension with the ROC where it is registered, a business or LLP may seek for a delay in the deadline for submitting a ROC form. The business or LLP must explain why it needs an extension to file a form. If the justification is acceptable, the ROC will grant an extension.
Q.5 What is an MSME?
A micro, small, and medium enterprise is an MSME. A micro-enterprise is defined as an organization with an annual turnover of less than Rs. 5 crore and an investment in plant, machinery, or equipment of less than Rs. 1 crore. A small business is defined as an organization with annual sales of less than Rs. 50 crore and an investment in plant, machinery, or equipment of less than Rs. 10 crore. A medium-sized business is one that has annual sales of no more than Rs. 250 crore and investment in plant, machinery, or equipment of no more than Rs. 50 crore.
Q.6 – When should the AGM take place?
All businesses—aside from One Person Companies (OPC)—must conduct their annual general meetings (AGM) within six months of the fiscal year’s conclusion. An AGM must be held before September 30 every year if the company’s fiscal year ends in March. A first annual general meeting, however, might be held by the firm fewer than nine months after the conclusion of the first fiscal year. A company’s two AGMs should be separated by no more than 15 months.
is there any wavier in late fees for filling roc after 31.03.2021
I registered my company on 19/9/2023 ,when do I need to file ROC and why to appoint a CA when my companies annual turnover is not above or touching 10 lakh yet!
Q1.the company was incorporated in January 2020. what is the due date of AOC-4 and MGT-7
Q2. If incorporation date after January 2020. Then as per the Companies act 2013, the financial year started 2020-2021 so may I ignore 2019-2020 IT filling (do the same rule applies in the IT act?)
i have filed aoc-4 on 28 Dec. it is still showing pending for approval even after a week. what should i do?
Raise a ticket on mca regarding the issue.
I am doing an audit of a company whose financial year ends on 31st December 2020. What was the due date to file AOC-4 and MGT-7, for financials of FY2019, for such company whose financial year ended in Dec 2020? Was there any extension for the same?
FY must be aligned to Apr-March as per amendment in 2(41) of companies act.
For FY ending on 31st Dec 2019, agm should be conducted on or before 30th June 2020. Accordingly aoc4 & Mgt7 must have been before 30th July 2020 and 29th Aug 2020 respectively. If not filed, additional fees of rs.100 per day would be attracted for both aoc4 & Mgt7. Adt1 for auditor appointment, if any, must have been filed before 15th July 2020. Additional fees for adt1 depends on the basis of no. of days of delay. Hurry up!!! File at least now along with late fees.
For FY ending on 31st Dec 2020, agm due date is 30th June 2021. Always remember, agm must be conducted within 6mths from end of FY. ADT1/AOC4/MGT7 is to be filed within 15/30/60 days respectively after the conclusion of agm. While determining date for agm, ignore public holiday/sundays/national holiday. There must be clear notice of 21days for agm. So, better to sign audit report & financials in first week of June and make the directors sign dir report & financials on same date. Prepare agm notice on the same date of signing financials. Don’t forget to generate udin on same day.
Hope it helps you for filing annual returns.
I took 1 year package for company registration and all compliances from India filing in 2019. My company was registered on 27-Nov-2019.
They charged some additional CA fees of 4500+GST also. I also signed and sent all documents.
Still they are not filing ROC compliances.
Recently they sent challan with late fees of 15,700 Rupees.
What can I do ? Have i to pay with no recourse.
Hey Rakesh,
Any delay in fillings after being contracted would be borne by service provider.
Hi,
My company incorporated in October 2020. Do I still need to file ROC Annual Return for FY 2019-20?
Please guide.
No, you are not required to do the annual filing for FY 2019-20. you will have to do annual compliance for FY 2020-2021.
As per the circular on the filing of AOC-4 forms. If filed after Feb 15, 2021, should the penalty be levied from Feb 15 or the original date of filing Jan 29?
The penalty will be levied from the original due date of filing
Are there any chances of further extension for the filing of MGT 7 for F.Y.18-19?
what is the last date of roc filling
I wanted to file AOC 4 and MGT 7 for the year 2017-18 and 2018-19 so anyone can inform me what penalty I have to pay to ROC as the normal fees for each is Rs 600 so please inform me.
Thanks!
Navneet Patel
You can file till 30 sept without any penalty.
Hello
Would like to know if the last date extended for filing RoC for the year 2018-2019
Thanks, regards
The date for the CFSS scheme has been extended to 31 December which includes a form of 2018-2019 as well for further details please contact any practicing professional
I have a newly Incorporated company on 27th Apr 2021, so the due date to file adt1 is extended or not
Dear Sir, our company is incorporated in December 2019 still ROC filing is pending pls reply me how can
Hi,
Could you please tell whether the filing of FORM 11 for the FY 2019-20 whose due date was 11.05.2020 is also extended due to COVID.
Yes, you can file form llp-11 without late fees. please consult any practicing ca/cs for further information.
Dear Sir,
What is late for Roc Compliance
Yes, Form 11 has also been extended under CFSS Scheme till 31st December 2020.
Are you sure it is showig 19550 for payment of the same as of now
My company did not file adt1 for fy 20-21. What can i do now
It is mandatory to file ADT-1 for appointment of auditor in AGM for five years if you have not filed the form you are required to file it now with late fees
Is there any waiver for additional fees & penalty on filing of Form chg 1, due to covid?
Are these Dates Extended for Annual Filing of Dormant Company i.e. MSC-3?
Yes, COVID extension is applicable for MSC-1 and MSC-3 in normal course form MSC-3 is required to be filed within 30 days of closure of financial year i.E 30 days.
What if AGM is Conducted on 13 th dec, after Due date i.e 30 nov, but filed with in the due date, whether penalty gets attracted
“Please contact any practising professional.”
Do I have to file an annual audit (FY 2019-2020) for the company which is registered on 13 February please let me know
Hello, I have a query regarding ROC compliance. We have registered a company in Dec 2018 and have not appointed an auditor yet. Wanted to know the due dates for ROC compliance (AOC- 4 and MGT- 7) and appointment of the auditor.
Now you can with a much lesser fee due to relaxation given by govt.
What is the due date for filing of ROC Annual return for the financial year 2018-19, and late fee & fine details
If I file the AOC 4 return after the revised due date of 30/11/2019, then the penalty would be calculated from the revised due date or from the original due date?
From Original due date, the penalty shall be calculated.
Can you please guide under which rule MCA/ROC calculate it from the original due date when the date is already extended. If the date is extended, new date supersede original date. Are they not extending it actually because words used are date extended without an additional fee. So the only late fee is not waived but the date is also extended. Sorry If this takes more time of you. I just want to know..
Can you let me know the timing of the filing of FC-3? As far I am concern date of filling without penalty is 31.12.19. kindly confirm
Roc
Sir,
My auditor not filing roc from 2014 to still, kindly tell me how to short out? Roc side any filling offer or without penalty introduce? I’m waiting for your reply
You need to contact any practicing professional for this issue
Sir,
You can comply Roc filling without any late fee and penalty for preceding years.
What is the due date of AOC 4 for OPC FOR F.Y. 19-20 for 1st year of incorporation?
30th september
Hello
My company incorporated in april 2019. My ROC is pending till date (3 December 2021). If i filled ROC 20-21, not 19-20. Do MCA take any legal action.
You have to file an ROC return for FY 2019-20
From original Due date.
The penalty of filing roc returns for the last three years
Hi. Thanks for such an informative article. Can u please throw some light on compliances to be followed by SECTION 8 COMPANY.
It was incorporated in July 2018. No auditor appointed yet. No bank transactions.
1. What kind of filing need to be done? MGT-7, AOC-4, etc.
2. Can u help us in filing? If yes, what will be the cost??
The company need to file Form AOC-4, MGT-7 and ADT-1 ASAP, being the last date is 30th November for AOC-4
Dear Team Our friend having a Pvt ltd company. date of incorporation is may 2016 But not filled the Roc return pls share the total fees or late fees
Dear Sir/Madam,
How many returns filing for companies Act 2013.
There is the number of compliance need to be done under the companies act and other applicable acts within a prescribed time frame so it is better to contact a practising company secretary.
Dear Sir I working for private concern on how to file roc & Procedure. Please send me details…..
Sir.
We have formed Pvt Ltd company in mid-2017 And till date, no Bussiness had happened. Do I need to file Annual report if not when do I have to fill and in case of no Bussiness still do I need to file the same and also other tax liabilities eg GST ETC
Please INFORM ALSO WHAT IS THE FEES AND LATE FEES
REGARDS
In this case, the first financial year would be 2017-18 for which AGM should have been held within 9 months from the date of closure of the financial year 2017-18 and Annual filing is also required. it is advisable to contact a practising company secretary to know the complete compliance required.
Hi, the private company is incorporated on 22/02/2019 and due to mistake ADT-1 has been filed on 15/10/2019 showing AGM date 30.09.2019
& Company has not filed AOC-4 & MGT -7. Can we file AOC-4 & MGT 7 for 22.02.2019 to 31.03.2020 in next year to avoid late fees or is there any method to avoid late fees.
Please help
As the AGM date has been given in submitted form ADT-1 then it is mandatory to file form AOC-4 and MGT-7 within the prescribed time limit. for more clarification contact with the ROC.
Sir, I have registered a Private limited company on 22.1.2018. The company is still nonfunctional, no work done by the firm.
Do I need to fill ROC return? What will be my due date to fill all ROC and other relevant forms.
Yes, the company has to comply with all the compliance whether there is any business or not. Here, in this case, the first financial year has ended on 31st March 2019 so for the first financial year, Annual General Meeting (AGM) shall be held within nine months from the end of the financial year thereafter within six months.
The annual filing forms like E-form AOC-4 for Balance sheet and P&L statement and E-form MGT-7 for Annual return shall be filed within 30 days and 60 days respectively from the date of Annual General Meeting (AGM).
Appointment of Auditor also has to be done in the annual general meeting by filing E-form ADT-1 within 15 days from the date of AGM.
Hello,
I have incorporated my OPC in June 2018, What will be the due dates for ROC Filing and ITR return. Please clarify as there is no clarification from other sources.
Thank you.
In this case, the financial year would be 2018-19 and submission of annual filing forms to ROC like AOC-4 for financial statement and MGT-7 for annual return shall be done within 30 and 60 days respectively from the date of AGM. As we know in case of OPC no AGM is required to hold so the above forms shall be filed within the said time limit from the date of entry of approval of financial statements in the minute’s book of the OPC.
The last date to file ITR with the IT department is 30th September of the assessment year.
No, the time limit for OPC is 180 days from the closure of books of accounts.
Dear Sir
Kindly take note on below-provided details and guidance about the same.
Date of Incorporation: 27/01/2017.
The closing of the First Financial Year would be 31st March 2018.
Annual General Meeting should be held by 31st December 2018
(I.e. 9 months from the closing of First Financial Year).
But Company didn’t file Form MGT-7 and Form AOC-4. till date (i.e 62 days).
Period of Delay: More than 60 days and up to 90 days – 6X of the normal fee
Amount of Penalty would be 6X 400 = Rs.2400.
Kindly confirm the due date and amount of penalty.
Thanks, & Regards.
Annual filing E-form AOC-4 and MGT-7 should be filed within 30 days and 60 days from the date of AGM.
Please check the below-mentioned link to get the late payment fee amount.
http://mca.gov.in/mcafoportal/enquireFeePreLogin.do
I have a client who has not filed ROC return of past 2 years so he is liable to pay late fees but from which date I should calculate late fees for filing FY 17-18? Does extension in due date to 31st Dec 2018 for FY 17-18 will be considered for calculating late fees like should I calculate days for late fees from January 2019 or from 30days of AGM i.e. 30th September 2018?
Please help
Dear Sunil,
I also had the same concern, please share your final solution for this situation. what are total charges?
Hello sir,
one of My Friend has incorporated his private limited company as on date 13/02/2019. What will be the ROC submission date?
According to section 2(41) of companies act 2013, in your case, the first financial year will end on 31st March 2020. Then an AGM can be held within 9 months from the end of the financial year. Financial Statement and Annual Return for the first year shall be filed within 30 and 60 days respectively from the date of AGM held.
I want filling roc. Kindly contact
I registered my company with a capital of 1 lakh rupees. MCA website says no formal audit is required below capital of Rs 25 Lakhs. Then why AOC-4 requires CA’s sign to submit? But CA’s is optional in MGT-7, which is fair.
If a company is a small company as per section 2(85) of Companies Act 2013 then no need to attach Digital Signature of Professional in E-form AOC-4 and MGT-7. If your company falls under the above definition, even though form requiring DSC of professional then please confirm this issue with MCA helpdesk.
Can we revise AOC 4?
If the financial statement or board report do not comply with the provision of section 129 or 134, then after getting the approval of tribunal form AOC-4 can be revised.
I have a Company whose accounts are subject to Tax Audit. Do I need to get Company Audit done as well?
Yes, if the audit provisions of companies act are applicable to your company, it is mandatory irrespective of whether income tax audit is done or not.
Hello!
Please provide ROC renewal (MCA) fee for the year ended 31/03/ 2018 and filing due dates. Thank you.
Normal company e-filing – https://blog.saginfotech.com/due-dates-filing-roc-annual-return
for XBRL forms – https://blog.saginfotech.com/due-dates-of-xbrl-filing-with-mca
Dear Sir,
We have not submitted the annual return of ROC for FY 16-17. If I file the return by this month what will be the ROC total ROC FEES.
file your return before 30 June 2018 to avoid additional fees of Rs. 100 per day above the applicable fees . The amount payable by you depends upon the Nominal Share Capital of the Company.
ONE SECTION 8 COMPANY REGISTERED IN 2015 HAS NOT FILED ANY RETURN ETC TILL DATE. PLEASE PROVIDE COMPLETE COMPLIANCE LIST ON MY EMAIL ID NITINMAHAJAN001@GMAIL.COM
There is a company who has not filed its Annual Returns and Financial Statements with the ROC for the last 4 years. The status of Company on MCA is showing ACTIVE. Can the Forms Relating to Annual Returns and Financial statements be filed now?
CODS scheme 2018 was initiated for companies who have not filed their last 2 years financial statements. Last date for the same was 01.05.2018. Contact helpdesk for your query.
Plz check the status of the director. If the director is not disqualified then you can file. I think Directors of that company will be disqualified.
Yes you can file the forms if status of the company is showing as Active
Hello Madam,
I have registered an OPC company on 24 september2017, till now I have not appointed the CA or neither opened a bank account due to some reasons. What to do now? Is there any penalty I could bear for not appointing the CA or opening the bank account. Kindly reply me what can be done.
Thanks and Regards
Avinash V U
Hello team, I have registered my LLP in May-2017, but neither I opened any bank account nor did any business, so now still I have to file its ROC annual returns for FY 17-18, if yes, what is the procedure to file it by own? Please help.
Yes, it is mandatory to file ROC return. Form 11 has to be filed within 60 days from the end of the FY. Form 8 has to be filed after 6 months from the end of FY within 30 days i.e. by 30th October.
Dear Sir,
My name is Arjun rai I have OPC company name itaeld OPC private limited and its incorporation date is 16.03.2017, My CA filled ITR before 31 March 2017.Now he prepared for roc and he told me that I have to pay penalty for roc filing. Please check and inform me is this correct?
Please clarify your query.
Dear Friends,
We have incorporated my PVT Ltd company on 20.03.2018. Due to some other reasons. I Have not appointed my Auditor till date (04.04.2018) also I have not opened my Bank Account for my company. I have not even started any operations in name of Company.
Kindly advice on below
1.. Can I file my ROC Annual returns on Apr 2018?
2. Weather I will fine for late filing?
3. Should I need to deposit my Paid up capital at the time?
4. Due to some personal reason, we have taken money which we kept for business. Now we planned to close the business.
Can I close the company within this time (As per above situation)
Request to kindly help me with above questions as soon as possible
In your case, the first financial year will end on 31/03/2019 refer to section 2(41) of the companies act 2013. First Auditor should be appointed within 30 days from the date of incorporation of the company by the board through the board resolution. The incorporation date is deemed to be the date of commencement of business under companies act 2013. Paid capital need to be deposit in the company’s Account with the bank.
To close a private company there is an option of strike off of the name. Please consult with a PCS for the same.
Sir, I have a Pvt. limited company registered on 1st April 2015. We have not yet filed ROC till now. What are steps to be followed? we had opened Current Account but also closed last November. Could I know what are next steps that are to be completed and any due dates? what is the expected fees and penalty?
Please read the blog thoroughly.
Is Cods 2018 scheme applicable to the company who have no filled its return for more than 5 years?
Please reply
Yes, Cods 2018 scheme applicable to the company who has not filed its return for more than 5 years.
I was missed to file roc for FY 2018-19 due to server issue at the last moment , any option for without penalty, pl suggest.
God morning…………………..
When Directors will be activated under the scheme 2018 announced?
If there is no transaction of sales/purchase ROC forms can be submitted directly by the director online?
Or CA can complete the ROC formalities?
Thanks
Under the CODS scheme 2018, there is no as such restriction on filing forms with MCA. But the Annual financial and return forms should be duly completed and authenticated by the director and professional (if required).
Hi, If a private limited company is registered in Jan 2017, will it need to file AOC-4, MGT-7 in the current financial year or is there any time limit to file these forms? Is there any option to file it later then mention under what section it is given?
Refer section 2(41), the definition of a financial year, If a company incorporated on or after the 1st day of January of a year, the financial year would be the period which is ending on the 31st day of March of the following year. So in this case Company’s financial would be 2017-2018 and you need to file annual forms after the end of such period. E-form AOC-4 and MGT-7 need to be filed within 30/60 day from the date of AGM and in case of the newly incorporated company, it can hold its first AGM within Nine months from the end of financial year.
Hello Madam, What is the last date for filing AOC 4 for OPC? Is it 29th September or revised date 28th November? As I am getting a penalty of 400*7=2800.
Please reply…
Hi Urvashi,
My Pvt. Limited company (OPC) was registered/incorporated on 4th August 2017. The company which I had used for registration didn’t tell me on the phone that I have to file for AOC-4 and MGT-7 but when I visit their office they said I have to file these two. They’re asking for Rs. 13,800.
My question is, my company is just 2 months and 6 days old, do I have to file for AOC-4 and MGT-7?
As these forms relate to financials of the company, and as such your company has been registered in current F.Y. , so you need to file these forms only after 31/03/2018.
yes you have to file AOC-4 & MGT-7.
The company was incorporated in the FY 2017-18. Filing of AOC-4 and MGT-7 is being done for the FY2016-17. So you cannot file either AOC-4 or MGT-7.
Hi,
First of all, You do not need to file AOC-4 and MGT-7 for Financial Year 2016-17 because your company incorporated in Financial Year 2017-18 so you need to file Aoc-4, MGT-7 and other documents related for annual filing for the financial year 2017-18.
No, you don’t need to file your annual return for the company, as your company is incorporated in August 2017 i.e. in F.Y. 2017-18 hence you need to file your AOC-4 and MGT-7 for the financial year 2017-18 in next year October 2018 itself.
Yes, have to file forms (aoc-4, mgt-7, mgt-14 and adt-1 also)
I have a small size PVT LTD company, Turn over below 1L annually. What type of e-filling will I upload on an annual basis?
You need to file AOC-4, MGT-7 and ADT-1 on annual basis.
Respected Madam,
Shall there be per day late filing penalty for the annual accounts filed after 270 days for 2014-15 and 2015-16? I have seen many chartered accounts/company secretaries certifying the AR/FINANCIAL ACCOUNTS IN BACK DATES but the same are filed belatedly. Does it have any impact on such CA/CS certifying the accounts/returns in a back date?
Sir, I have registered a Private limited company on 22.1.2018.
The company is still nonfunctional, no work done by the firm.
Do I need to fill ROC return?
Do I need to fill AOC for 2017-2018?
What will be my due date to fill all ROC and other relevant forms.
Yes, the company has to comply with all the compliance whether there is any business or not. Here, in this case, the first financial year has ended on 31 March 2019 so for the first financial year, Annual General Meeting (AGM) shall be held within nine months from the end of the financial year thereafter within six months.
The annual filing forms like E-form AOC-4 for Balance sheet and P&L statement and E-form MGT-7 for Annual return shall be filed within 30 days and 60 days respectively from the date of Annual General Meeting (AGM).
Appointment of Auditor also has to be done in the annual general meeting by filing E-form ADT-1 within 15 days from the date of AGM.
DEAR MADAM
THE COMPANY WAS REGISTERED ON NOVEMBER,2015 AND THE COMPANY HAVE NOT FILED ROC YET EVEN NOT APPOINTED THE AUDITOR YET.WHAT IS THE DATE OF AUDITOR FOR FY 2015-16 (AND CAN WE APPOINT FOR 5 YEARS IN THE BOARD RESOLUTION), OR IS IT REQUIRED TO APPOINT AUDITOR EVERY YEAR–WE NEED TO FILE INCOME TAX RETURNS AND ROC
AND ONE MORE COMPANY WAS REGISTERED ON SEPT,16….(Fy 2016-17), ON WHAT DATE WE HAVE TO AUDITOR.CAN WE APPOINT IN A BOARD RESOLUTION-NOT YET BEEN APPOINTED An AUDITOR?
PLEASE ADVICE ON BOTH CASES
In case of newly incorporated company the first auditor shall be appointed by the board of director in board meeting within 30 days from incorporation and in case of failure of the Board to appoint such auditor, it shall inform the members of the company, who shall within ninety days at an extraordinary general meeting appoint such auditor till the conclusion of the first AGM of the company after first AGM auditor shall be appointed in AGM by members and such auditor or auditor’s firm can be appointed for not more than five-year term at once.
Hi Urvashi,
Thanks for the very informative article. My CA has delayed the ROC filling for FY 14-15 and I had to pay 12 times fee. Today I realised that the ROC filling for FY 15-16 was missed again by him, despite of repeated assurances from his side. I realised that I might end up paying the fine again.
I do understand that there are very serious consequences for company directors, Is there any provision / regulatory / authority where we can make a complaint about the CA for all the losses caused because of his negligence? Despite of providing all documents timely, if the CA habitually delays the filling, the directors would always suffer, however is there any law, challenging the answer-ability of the CA?
YES, FILE COMPLAIN AGAINST HIM IN THE INSTITUTE CHAPTER IN THAT CITY. BUT YOU HAVE TO GIVE CONCRETE EVIDENCE FOR THAT.
It is the company that has to take care of the filing of the returns. have you followed up with the CA? if you have followed up with him for the filing of the return and still he hasn’t done the filing, then you can complain against him in the ICAI chapter of the city where he is practising.
Is due date for filing AOC 4 XBRL extended upto 30.10.2017 even if AGM is held on 28.07.2017. Normally it is to be filed within 30 days of AGM. I m not able to find any circular for extension?
Thanks….
we are a company registered in October 2012 but have not filed for ROC since our CA was incompetent to handle this though he kept delaying the returns . I want to know by when should the Company have filed for its first AGM & subsequent ROC filing. Also is there any other penalty other than the late fees that you have published in your blog ?
Further for ROC filing we need a good CS/CA . Please advise urgently on mail .
regards
Kaushik
Please read the complete post to know the liability of filing forms with ROC and refer the penalty chart given above and identify your period of delays from the date of AGM. Further you can check the penalty on this link: http://www.mca.gov.in/mcafoportal/enquireFeePreLogin.do
My Private limited company was register in 3rd January 2014 , but till now i have’t filled any returns to ROC , kindly let me know if i will be file all my returns by this month how much form and penalty i need to pay at ROC ? i am also looking for free lancer to do this for me .
Regards
Please read post carefully.
can we file shareholder list for current year with AR for last financial year.
For which Financial year you are filing Annual Return, list of shareholder showing in the register of member as on the last day of the same financial year should be attached with the MGT-7.
ex. For Annual return of FY 2016-17, You need to attach the list of shareholder, showing in the register of company as on 31st March 2017.
The due date for filing AOC4 for 15-16 was extended to 29/11/16. From which date the delay period be counted and from which date 270 days have to be calculated.
Is the Period of Delay beyond due date is in Reference to AGM Date OR 30/60 Days post AGM.
Also while checking with MCA Penalty calculator can you please help with understanding “Event Date”
Whether Event Date is Date of AGM or 30/60 Days post AGM ?
The event date will be the date of AGM. The period of delay will be counted after 30/60 days respectively.
MADAM OUR AUDITOR ASKING 30000 AS WORKING FEE FOR ROC FILING EXCLUDING AUDIT FEE. I THINK IT IS ROBBERY. WHAT YOU SUGGEST?
Hello,
I have one query ?
Can a company file ROC return for the F.Y 2014-15 on today date?
also can a director be appointed on back dated resolution i.e on 30/09/2014 or 30/09/2015 ?
Thanks
Yes, you can file the return for financial year 2014-15 in current date with late fee and if you have passed the resolution on the back date for appointment of director then you can file the E-form with prescribed late fee and if you haven’t passed the resolution for appointment then please take the advice from the practicing company secretary.
Thanks
We registered our pvt ltd. company in September 2015. we haven’t submitted any ROC annual returns till data. now we want to submit ROC annual returns. what will be the penalty…??
Please refer the penalty chart given above and identify your period of delays from the date of AGM.
Is filing of MGT 14 is mandatory for small private limited companies??
No. Section 117(3) and 179(3) of the Companies Act, 2013 describes the resolution for which MGT-14 is to be filed. Please specify your case for clarification. (Small private companies are exempted from filing resolutions such as approving of board report, financial statements etc.)
A company has got a subsidiary whose accounts are being separately audited. Should it file report in XBRL separately for standalone and consolidated statements. What documents are required for Consolidated XBRL filing? What about the Directors’ Report & AOC-4? Should AOC-1 be filed?
Kindly revert by tomorrow.
AOC-4 XBRl is filed in case of XBRl filing. If the listed company is having any subsidiary then it is mandatory to file consolidated XBRL filing. The standalone and consolidated XML documents will be filed in AOC-4 XBRl of holding company in one form. In case of consolidation, there is no need of reporting of Board’s Report, CSR reporting, Secretarial Audit Report and you need to give the details of subsidiary as per the XBRL taxonomy reporting
Hi,
ours is a pvt. ltd. Company & Due to lake of information & Knowledge We could not able done the 2014-15 & 2015-16 ROC Filing… Please suggest us what will be the ROC Filing fee with penalty. Please guide
thank you,
We mention the penalty fee. Please read the complete post.
Aap ki return file ho ky sir mujey bhi kereani hey my contact no. Ko consultany ka dey my no. 8708487033 Hey plz btye Delhi see reg. Kerwa this
Can a person attracting provision of section 164 of company act 2013 be reappointed again as director in any company?
As per section 164(2) provides that any person who is or has been a director of a company which –
Hello Ma’am,
Can u tell me what are the penalties if a company has not done it’s ROC filing for last 4 years.
And what is the procedure to be followed now???
In your case, you need to file 23 AC and ACA for filing financial statements and 20B for filing annual return for financial years commencing before 01.04.2014. Post 01.04.2014 i.e. from financial year 2014-2015 you need to file AOC-4 for filing financial statements and MGT-7 for filing annual return.
Discussing about the fine/penalty it will be 12 times of the original fees of the form. Compounding is covered under Section 403 and 441 of the Companies Act, 2013. The Annual filing forms are STP mode forms i.e. they get approved automatically once they are uploaded. Hence, considering the provisions of Section 403 and 441 one can opine that for non filing of MGT-7/ AOC-4 within 300 days from the date of Annual General Meeting, Company can go for compounding to save itself from the future prosecutions and penalties
When is ADT-1 is to be filed for the appointment of auditor for the FY 2015-16.
ADT-1 is filed within 15 days of appointment of auditor. For F.Y. 2015-2016, the auditor must have been appointed in the AGM for financial year 2014-2015, so within 15 days of the same you need to file the form.
Can i filed ADT-1 in this year for 5 years as the ADT-1 for the FY 2015-16 has not been filed?
What is due date for ROC Filing due date for fy-2015-16
The due date for filing has been extended till 29th November, 2016 for Financial Year 2015-16 vide General Circular No. 12/2016 dated 27.10.2016. The circular can be read at http://www.mca.gov.in/Ministry/pdf/Generalcircular12_28102016.pdf
Hi Friends,
Pls suggest as the last date for various form to be file with roc is 30 Oct, and the same is holiday,
what will be then the date of filiing .
talking about form 8 for llp.
According to Section 34 of LLP Act, 2008 Form-8 has to be filed within a period of 30 days from the end of 6 months of the financial year i.e. 30th October. No notification has been issued by MCA regarding the date extension of this form.
What is the procedure of submission ROC forms as per company law ? Please guide me.
Read this helpful article – https://blog.saginfotech.com/due-dates-filing-roc-annual-return
Please tell me about difference between form AOC-4 XBRL and AOC-4.
AOC-4 form is for non-XBRL form whereas AOC-4 XBRL form is for those companies who have to file their financial statements through XBRL mode.
And I did not find MGT 9 in MCA site.
What is the difference between MGT-7 and MGT -9 and how to upload MGT -9?
Please Advice and thank you in anticipation.
MGT-7 is the e-form for filing Annual Return and MGT-9 is the word format which is an extract of Annual return and is annexed as a part of Board Report.
We do not find any FORM AOC 4 CFS for XBRL. Please advice.
Regards
There is no such form available as asked by you regarding XBRL CFS. AOC-4(CFS) is only available for non XBRL filing. If you are having consolidated, then the XML of the consolidated financials have to be attached in AOC-4(XBRL) form of standalone company.
Mr. Sunil:- YES its required.
Is consolidated auditors report not required with consolidated balance sheet & profit & loss account from FY 15-16.
Thanks in advance.
kindly reply.
Thanks in advance
Yes it is required bur CARO is not applicable.
Is consolidated auditors report required with consolidated financial statements for free 15-16.
Please specify your question.
In the above article,it is mentioned that Due date for filing of MGT-7 is 29/10/2016. Kindly confirm whether it is true and let me know if any Cirular is available on the same.
Thanks in advance
Ma’am
As per General Circular No. 08/2016 available on MCA portal(http://www.mca.gov.in/Ministry/pdf/GeneralCircular08_30082016.pdf), the last date for filing of MGT-7 is 29th October, 2016 if the AGM is held on or after 1st April, 2016. But if we will consider the provisions of filing annual return i.e. 60 days from the date of AGM as mentioned in the article also, the last date for a company whose AGM is held on 30th September, 2016 the last date will be 29th November, 2016.
What is the procedure of submission ROC forms? Please guide me.
Read the article to know about the procedure of ROC forms: http://blog.saginfotech.com/filing-roc-return
Balance sheet and p&l attach in which form
Please specify in detail.
Whats Penalty waving of LLP last 2-year roc not submitted please tell me last date of roc 18to 19 and 20to 21 and last date of income tax return