The Annual Compliances for Companies with their Due Dates

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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Author: Dushyant Sharma

Hey there, I'm Dushyant Sharma. With the extensive knowledge I've gained in past 8 years, I have been creating content on various subjects such as banking, insurance, telecom, and all the important registration and licensing processes for various companies. I'm here to help everyone with my expertise in these areas through my articles.

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