As per The Companies Act, 2013, all Indian companies are required to file their annual accounts and annual returns within 30 days and 60 days respectively from the conclusion of their Annual General Meeting (AGM).
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.
The ROC filing of annual returns is governed under Section 92 of The Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.
Here are the different due dates that are applicable for ROC Returns Filings. Companies must file their annual accounts and returns before these dates or risk being penalised with additional fees.
| No. | Particulars | E- Form | Due Date | Due date for FY 2018-19 |
| 1 | Appointment of Auditor | ADT-1 | Within 15 days from the conclusion of AGM | 15.10.2019 |
| 2 | Filing of financial statement and other documents with the ROC | AOC-4 | Within 30 days from the conclusion of the AGM (not applicable for OPC) For OPC: within 180 days from the close of the financial year. | 30.10.2019 |
| 3 | Filing of annual returns | MGT-7 | Within 60 days from the conclusion of AGM | 29.11.2019 |
| 4 | Filing of Resolutions and agreements to the Registrar | MGT-14 | Within 30 days from the date of Board Meeting In case of Limited company, it is mandatory to file for authorising Board of Director to sign Board Report & Financial Statements | Within 30 days from the date of Board Meeting |
More details about E-Forms:
#1. AOC-4
- Required for filing annual financial statements
- Must be filed within 30 days of AGM
- Penalty (additional fees) after due date: INR 100/day, subject to INR 10 lakh max
- Documents required
- Audited financial statements
- Auditors’ report
- Board’s report (including extract of MGT-9)
#2. MGT-7
- Required for filing annual financial returns (all private and public companies registered in India)
- Must be filed within 60 days of AGM
- Penalty (additional fees) after due date: INR 100/day, subject to INR 10 lakh max
- Details to be provided:
- Shares, debentures, other securities
- Indebtedness of the company
- Members along with alterations connected to them since the end of the previous FY
- Change in directors and key managerial personnel since the close of the previous FY
- Meetings of members and board meeting dates plus attendance details
- Shareholding pattern
- Documents required
- Shareholders’ list
MyTaxguru helps business owners navigate and meet the legal and regulatory requirements in India. Due dates are approaching to file your annual accounts and/or returns. File them on time with our help! Contact us:
Phone: 022-2308-0666, +91 9224618250
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