MCA -21 ROC Filings:
- ROC filing means the filing of audited financial statements, and annual returns, by the company to the ROC.
- Under section 129 and 137 of the Companies Act, 2013, every company should file the audited financial statements with the ROC.
- Similarly, under section 92 of the Companies Act, 2013, the annual returns must be submitted to the ROC.
- The above documents should be filed within 30 days and 60 days from the date of the conclusion of the annual general meeting.
Name of the E-form | Purpose of the E-form | The due date for filing | The due date for the FY (2018-2019) |
---|---|---|---|
Form ADT-1 | Auditor appointment | 15 days from the date of the conclusion of the annual general meeting (AGM). | 14th October of 2020 |
Form AOC-4 and Form AOC-4 CFS ( for Consolidated Financial Statements). | For filing the Annual Accounts. | 30 days from the date of conclusion of the AGM For One Person Company, within 180 days from the date of the end of the financial year | 29th Oct 2020 |
Form MGT-7 | For filing the Annual Return | 60 days from the date of the end of AGM | - |
Form CRA-4 | For filing the Cost Audit Reports | 30 days from the date of receipt of the Cost Audit Report. | 30 days from the date of receipt of the Cost Audit Report. |
Form MGT-14 | Filing the resolution taken in Board report and Annual Accounts | 30 days from the date of the end of the Board meeting | 30 days from the date of the end of the Board meeting |
MSME Form 1 | Half-yearly return with the registrar, for the outstanding payments to micro and small enterprise | Within the month for each half of the year. | 31st October of 2020 (from April 2020 to September 2020) 31st October of 2020 (from April 2020 to September 2020) |