Get a Quote
Get a Quote and Find Services to Fit Your Needs 50000+ Satisfied Clients
5000+ Licenses & Registration
15 Branches across India
75 Years + Combined experience
Explore the history of the classic Lorem Ipsum passage and generate your own text using any number of characters, words, sentences or paragraphs.
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.
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.
