MCA / ROC Annual Filing Due Dates)
• LLP Form 8 (Statement of Account & Solvency) on or before 31.12.2020 (due date is 31.10.2020 and extended as per Modified LLP Settlement scheme, 2020)
• The charge details i.e. creation, modification or satisfaction of charge, can be filed through Appendix to e-Form 8 (Interim)
• Form LLP -8 can be filed after due date with a penalty of Rs. 100/- per day till the filing is completed.
Due dates of ROC Annual
Return Filings:
|
Sl. |
Particulars |
Due Date |
E- Form |
|
1 |
Appointment
of Auditor |
Within
15 days from the conclusion of AGM (ratification
at every annual general meeting is not mandatory)
|
ADT-1 |
|
2 |
Filing
of financial statement and other documents with the ROC |
Within
30 days from the conclusion of the AGM, other than OPC (In
case of OPC within 180 days from the close of the financial year)
|
AOC-4 |
|
3 |
Filing
of annual return by a company. |
With
in 60 days from the conclusion of AGM
|
MGT-7 |
|
4 |
Filing
of Cost Audit Report with the Central Government |
With in 30 days from the receipt of Cost Audit Report Extension notification: Click here
|
CRA-4 |
|
5 |
Filing
of Resolutions and agreements to the Registrar
|
Within
30 days from the date of Board Meeting. |
MGT-14 |
Kindly note that:
Date of AGM shall be included while calculating the filing days. For Example:
AGM Date is 31.12.2020 then ADT-1 has to be filed on or before 14.01.2021 & AOC-4 on or before 29.01.2021 without any additional fee. The same will be applicable for MGT-7 as well (within 60 days from AGM)
For OPC:
Section
137 of the Companies Act, 2013
One Person Company shall file a copy of the financial statements duly adopted by its member, along with all the documents which are required to be attached to such financial statements, within one hundred eighty (180) days from the closure of the financial year
For FY 2019-20:
Due date for Annual Filing was 27.09.2020 and can be filed till 31.12.2020 without any additional fee under CFSS, 2020 but at present CFSS is finished. So in case return has not been filed, Penalty (additional fees) will be levied from the due date (27.09.2020).
Further AGM Provisions under Section 96 of CA, 2013 are not applicable on One Person Company (OPC). AGM Extension will not work for OPC because due date for filing Annual Returns is 180 days from closure of FY not from the date of AGM.
In case you want to conduct AGM voluntary for OPC, you are required to conduct the same before due date of return i.e. 27.09.2020.
AGM extension orders not applicable on OPC and hence OPC can't conduct their AGM (Voluntary) beyond 27.09.2020.
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
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