Annual Compliances for Companies with their Due Dates

Private Limited Company

Annual Compliances for Companies with their Due Dates

Registrationwala

Every form of the company be it private limited company, one person company, limited liability partnership are mandatorily required to file various forms, returns and documents with the Registrar of Companies (ROC) in an electronic mode within the prescribed due dates along with the prescribed fees. Companies and LLPs have to Comply with ROC by filing the various return, forms and documents and these could be categorized into two heads.

 

Annual compliance Filing: These are those compliances which are required to be made once in a year by all the companies and LLPs.

 

Event-Based Compliance Filing: These are those compliances which are required to be made from time to time.

 

Due dates for ROC’s Annual Filing 

Relevant Section and Legislation

E-form’s name

E-form’s Purpose

Dues Date of Filing

Due Dates for Fiscal Year 2023-24

Section 137 of the Companies Act,

2013

Form AOC-4 and Form AOC-4 CFS (in case of consolidated financial statements)

Used for Annual Accounts Filing

30 days from AGM’s conclusion 


180 days from the close of the financial year in case of OPC

29 October 2024


27th September, 2024 for OPC

Section 139 of

Companies Act,

2013

Form ADT-1

Used for Appointment of Auditor

within 15

days of the

meeting for auditor appointment

15.10.2024


(If appointed in

AGM and Date

of AGM is

30.09.2024)

Section 92 of the Companies Act,

2013

Form MGT-7/MGT-7A

Used for Filing of Annual Return

60 days from the conclusion of the AGM

60 days from the conclusion of the AGM or 28th November, 2024


(Whichever is earlier)

Section 179 of the Companies Act,

2013

Form MGT-14

Used for Filing of resolutions with MCA concerning Board Report and Annual Accounts

30 days from the date of financial statements as well as from the date of Board Report by the Board of Directors

30 days from the Board Meeting’s date

Section 148 of the Companies Act,

2013

Form CRA-4

Used for Filing of Cost Audit Report

30 days from the receipt of the Cost Audit Report

30 days from the

receipt of Cost

Audit Report

Vide Gazette

notification S.O.

5622(E) dated

02.11.2018

MSME Form 1

Used for Half-yearly return with the registrar for the 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 35 of

Limited Liability

Partnership Act,

2008

MCA LLP

Form 11

For Annual Return

Within 60 days of

financial year’s closure

30th May, 2024

Section 34 of

Limited Liability

Partnership Act,

2008

MCA LLP FORM 8

Used for Statement of Accounts of LLP

The Statement of Account and Solvency must be submitted within 30 days from the end of the financial year it is relevant to

30th October, 2024

Penalty for non- compliance

The Penalty for the company:

If a company and its directors fail to file the annual return, they are liable for penalty. A fine of Rs. 1,000 per day is levied which can be maximum up to Rs. 10,00,000

 

Further, the continuous failure of three years may lead to consequences of the addition of company's name into default list by ROC. Also, leading to striking off the name of the company from Register of Companies can be caused at the discretion of Registrar.

Penalties for the directors:

Every office in default i.e. responsible for the compliances (directors) are fined with fine not less than Rs 50,000 but which may extend to the amount of Rs 500,000; or imprisonment for a term which may extend to six months; or both.

 

In addition to penalties, continuous non-compliance for three years disqualifies the directors of the company to be appointed as the director in another company for a period of five years from the date on which the failure of annual compliance persists.

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