ESI – Inspection Process
October 10, 2022TINA is PAST and TARA is FUTURE
February 10, 2023MCA Filing Due Dates of Annual Accounts, Annual Return and other Forms
It is necessary for each company to furnish the annual accounts and annual returns according to the Companies Act, 2013. The ROC filing is administered under Section 129 (3), 137, of The Companies Act, 2013 along with Rule 12 of the Company (Accounts) Rules, 2014. Under this head, the annual return is administered under Section 92 of the Companies Act, 2013 and Rule 11 of the Companies (Management and Administration) Rules, 2014.
In MCA / ROC annual return filing under income tax return, there is a provision of the penalty and additional fees which vary on the period of delay in return filing.
Due Dates of ROC Return Filing FY 2021-22
| Name of E-form | Purpose of E-form | Due date of Filing | Due Date for FY 2021-22 |
| Form ADT-1 | Appointment of Auditor | 15 days from the conclusion of AGM | 15th October 2022 |
| Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements) | Filing of Annual Accounts | 30 days from the conclusion of the AGM (In case of OPC within 180 days from the close of the financial year) | 27th September 2022 for OPC and 29 October 2022 |
| Form MGT-7 | Filing of Annual Return | 60 days from the conclusion of AGM | 60 days from the conclusion of the AGM or 28 November 2022 |
| Form MGT-7A | Filing of Annual Return | 60 days from the conclusion of AGM | 60 days from the conclusion of the AGM or 28 November 2022 |
| Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of Cost Audit Report | 30 days from the receipt of Cost Audit Report |
| Form MGT-14 | Filing of resolutions with MCA regarding Board Report and Annual Accounts | 30 days from the date of financial statements and Board Report by Board of Directors | 30 days from the date of Board Meeting |
| MSME Form 1 | Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise. | For reporting dues to MSME exceeding 45 days, if any on half yearly basis | 30th April (October- March) Period 31st October (April-September) Period |
| FORM 8 | Statement of Accounts of LLP | – | 30th October 2022 |
Penalty/Additional Fees
“Additional Fees for E-form AOC-4 (XBRL and Non-XBRL) and E-form MGT-7 after the due date is Rs. 100 per day with effect from 1st July 2018.”
| Period of Delays | Fees |
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days and up to 270 days | 12 times of normal fees |
