COMPANY FILINGS
- April 12, 2024
- Posted by: Administrator
- Categories: Company Filings, INCOME TAX, ROC filings
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 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 |
| 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 |
| 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) |
| Section 92 of the Companies Act, 2013 |
Form MGT-7/MGT-7A | Filing of Annual Return | 60 days from the conclusion of the AGM |
| 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 |
| 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 |
| 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 |
| 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 |
| Section 35 of Limited Liability Partnership Act, 2008 |
MCA LLP Form 11 |
Annual Return | Within 60 days of closure of the financial year |
