{"id":104659,"date":"2021-10-20T15:28:58","date_gmt":"2021-10-20T09:58:58","guid":{"rendered":"https:\/\/legalwindow.in\/?p=104659"},"modified":"2021-10-21T10:59:25","modified_gmt":"2021-10-21T05:29:25","slug":"mca-due-dates-for-fy-2020-21-roc-compliances","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/mca-due-dates-for-fy-2020-21-roc-compliances\/","title":{"rendered":"MCA Due Dates for FY 2020-21 (ROC Compliances)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-104664 size-full\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/MCA-Due-Dates-for-FY-2020-21-ROC-Compliances.png\" alt=\"MCA Due Dates for FY 2020-21 (ROC Compliances)\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/MCA-Due-Dates-for-FY-2020-21-ROC-Compliances.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/MCA-Due-Dates-for-FY-2020-21-ROC-Compliances-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/MCA-Due-Dates-for-FY-2020-21-ROC-Compliances-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/MCA-Due-Dates-for-FY-2020-21-ROC-Compliances-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/MCA-Due-Dates-for-FY-2020-21-ROC-Compliances-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Ministry of Corporate Affairs (MCA) regulates companies as well as<a href=\"https:\/\/legalwindow.in\/limited-liability-partnership-llp\/\" target=\"_blank\" rel=\"noopener\"> LLPs in India<\/a>. Both these entities should do e-filing as per requirements given by MCA. These filings are done on the basis of occurrence of any specific events. Companies are supposed to follow Companies Act,2013 and LLPs should follow Limited Liability Partnership Act, 2008.Different forms are prescribed right from the time of incorporation of the company to its winding up. Let us see most important <a href=\"https:\/\/legalwindow.in\/roc-company-anuual-filing\/\" target=\"_blank\" rel=\"noopener\">ROC compliances<\/a> that these entities need to do for FY 2020-21.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><strong>Table of Contents<\/strong><\/p>\n<ul>\n<li><a href=\"#Significance\">Significance of ROC Compliances<\/a><\/li>\n<li><a style=\"font-family: inherit; font-size: inherit;\" href=\"#ROC\">ROC Compliance Calendar<\/a><\/li>\n<li><a style=\"font-family: inherit; font-size: inherit;\" href=\"#Other\">Other General Points<\/a><\/li>\n<li><a style=\"font-family: inherit; font-size: inherit;\" href=\"#Conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Significance\"><b>Significance of ROC Compliances<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As far as ROC Compliances relating to annual filing are concerned, the same is very important for company. Annual filing is to be done by a company to submit details like annual financial statements (Balance Sheet and Profit &amp; Loss Statement), Consolidated financial statement of a group along with certain other documents. Similar to a company a Limited Liability Partnership also file certain filings like Form-11, Form-8 etc. to ROC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Filing with ROC is very important as failing to do so in time will bring several penalties and other repercussions to the company\/LLP or its directors. It is therefore very important to follow the timelines for ROC Compliances.\u00a0<\/span><\/p>\n<h2 id=\"ROC\"><b>ROC Compliance Calendar<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Owing to Covid-19, all the departments have been giving various relaxations to all persons across industry. This includes extension of several due dates, so as to avoid hardships to the businessmen. So, now we will see the ROC Compliance calendar for FY 2020-2021 as per latest announcements from MCA.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Form Name<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Description<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Due Date<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Extended Date<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">PAS-6<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">This form should be file half-yearly. It is to be filed by unlisted public companies. This contains reconciliation of share capital that should be filed within 60 days of end of half-year.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> May, 2021 (for half year Oct-2020 to Mar-2021)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">29<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> November,2021 (for half year April-21 to September-21)<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> August 2021 (for half year Oct-2020 to Mar-2021)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">DPT-3<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Every company needs to file this form. It should contain details about deposits and\/or outstanding receipt of loan or money.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> June, 2021<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> August,2021<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Form ADT-1<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">This form should be filed to intimate ROC about <a href=\"https:\/\/legalwindow.in\/appointment-of-auditor-under-companies-act-2013\/\" target=\"_blank\" rel=\"noopener\">appointment of an auditor<\/a>. It should be filed within 15 days of conclusion of AGM<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">14<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> October,2021<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">14<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> December, 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">DIR-3 KYC<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">KYC should be submitted for directors having <a href=\"https:\/\/legalwindow.in\/all-about-director-identification-number-din\/\" target=\"_blank\" rel=\"noopener\">DIN<\/a> status as \u201cApproved\u201d<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> September,2021\u00a0<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> September,2021<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Form AOC-4<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">In this form companies are required to file their annual accounts. It should be filed within 30 days from conclusion of AGM<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> October, 2021<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> December, 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">MGT-7<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">A company is required to file its annual return in this form. It should be filed within 60 days from the conclusion of AGM.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">29<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> November,2021<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">29<\/span><span style=\"font-weight: 400;\">th <\/span><span style=\"font-weight: 400;\">January,2022<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">MGT-14<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Filing of resolutions with ROC. All resolutions are filed under this form. Annually resolution for Board Report and Annual Accounts should be submitted<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> October, 2021<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> December, 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Forms related to MSME<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Companies that are specified to do so, should file forms with details regarding outstanding payable to <a href=\"https:\/\/legalwindow.in\/msme-registration\/\" target=\"_blank\" rel=\"noopener\">MSMEs<\/a> ( Medium, Small and Micro Enterprises)<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> April,2021 ( For period Oct-20 to Mar-21)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> October, 2021 (For April-21 to September-21)<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">No change<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Form-11<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">LLP should file annual statement in this form. It should contain details about members of the firm and specified details of business. To be filed within 60 days after close of financial year<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> May,2021<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> August,2021<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Form-8<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">In this form LLP should file details about its financial statements. This is required to be filed annually with ROC<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> October, 2021<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> October, 2021<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Other\"><b>Other General Points<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It may be noted that these dates are as latest notifications from MCA. These dates may still change further depending on demand from industry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is possible to file these forms online. In case of assistance, MCA has setup Certified Filing centers (CFCs). The CFCs file annual forms by charging service charges.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Guidelines regarding filing of these forms should be followed judicially. The latest forms only should be downloaded for filing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Old LLP portal is also integrated with <a href=\"https:\/\/www.mca.gov.in\/content\/mca\/global\/en\/home.html\" target=\"_blank\" rel=\"noopener\">MCA portal<\/a> and same user-id etc. can be used to do filing on ROC website.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-104665 size-full\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/imgpsh_fullsize_anim-1-3.jpg\" alt=\"Company Annual Compliance in India \" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-1-3.jpg 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-1-3-600x120.jpg 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-1-3-300x60.jpg 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-1-3-768x154.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<h2 id=\"Conclusion\"><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Above are the most important forms that a company or a LLP need to file with ROC. In addition to this various forms are there which need to filed based on the facts and circumstances. The filing of these forms in a timely manner is very important for the companies\/LLPs. The companies\/LLPs should ensure to adhere to timelines and avoid unnecessary penalties. In case of any need of assistance in this regard please feel free to reach out to our team at Legal Window. Our team will be more than pleased to serve you.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministry of Corporate Affairs (MCA) regulates companies as well as LLPs in India. Both these entities should do e-filing as per requirements given by MCA. These filings are&hellip;<\/p>\n","protected":false},"author":9,"featured_media":104663,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-104659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MCA Due Dates for FY 2020-21 (ROC Compliances) &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"Read about MCA Due Dates for FY 2020-21 (ROC Compliances), Significance of ROC Compliances, ROC Compliance Calendar and many more.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/mca-due-dates-for-fy-2020-21-roc-compliances\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MCA Due Dates for FY 2020-21 (ROC Compliances) &#187; 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