No matter what type of business activity and turnover your business have, all the companies and LLP’s registered under Companies Act, 2013 and Limited Liability Partnership Act, 2008 respectively have to comply with specified rules and regulations. There are various compliances for such entities which needs to be complied with.
In this article, we have discussed regarding due date for filing of ROC Forms by Companies and LLP’s. The filing of various forms with the ROC are made once in a year or on the occurrence of specific events.
Moving ahead, you need to mark important dates on your calender to restrain yourself from paying hefty penalties for non-compliance. Let’s begin our journey for noting down the important dates.
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Due Dates for filing ROC Annual Return for Financial Year 2019-2020
Following are the important due dates for ROC Compliances:
| Description | Form | *Due date | Period |
| Annual statement for submitting details of the business of the LLP and its partners. It must be filed within 60 days from close of the end of the financial year. | Form 11 | 30 May 2020 | FY 2019-20 |
| Director KYC submission for DIN holders as on 31 March 2020. | DIR-3 KYC | 30 September 2020 | FY 2019-20 |
| Appointment of Auditor It has to be filed within 15 days of the conclusion of the Annual General Meeting | Form ADT-1 | 14 October 2020 | FY 2019-20 |
| Financial Reports of an LLP The form should be filed annually with the ROC | Form 8 | 30 October 2020 | FY 2019-20 |
| Filing of Annual Accounts To be filed within 30 days from the conclusion of AGM. | Form AOC-4 | 30 October 2020 | FY 2019-20 |
| Filing of Annual Returns To be filed within 60 days from the conclusion of AGM. | MGT-7 | 29 November 2020 | FY 2019-20 |
| Filing of resolutions with the ROC regarding Board Report and Annual Accounts. | MGT-14 | Within 30 days of the board meeting | Within 30 days of the board meeting |
Note: The above due dates may be changed as and when notified by the concerned authority
Introduction of Companies Fresh Start Scheme, 2020
There are lot of measures taken for FY 2020-21 to provide relief during the current situation of COVID-19. Hence, apart from complying with the above due dates, the Indian Government in the month of March, 2020 has decided to introduce Companies Fresh Start Scheme, 2020 where it allows to not charge any additional fees for delay in filing of specific documents or pending returns between 1st April 2020 to 30th September, 2020. Hence, it will highly reduce the compliance burden including financial, ultimately enabling non-compliant companies/LLP’s to make a “fresh start”. In the said scheme, approximately 54 forms of Companies Act, 2013 and 10 forms of Companies Act, 1956 are covered.
Wrapping Up
The above discussed important forms should be filed in a time bound manner to further avoid any difficulties, penalties and for the smooth running of the business. Moreover, for avoiding any kind of penalties due to non-compliance, one must have good amount of knowledge of the general requirements under the law, otherwise it must consult an experienced Legal Consultant.
You may contact Legal Window for more information related to due dates and compliances of ROC.
CS Urvashi Jain is an associate member of the Institute of Company Secretaries of India. Her expertise, inter-alia, is in regulatory approvals, licenses, registrations for any organization set up in India. She posse’s good exposure to compliance management system, legal due diligence, drafting and vetting of various legal agreements. She has good command in drafting manuals, blogs, guides, interpretations and providing opinions on the different core areas of companies act, intellectual properties and taxation.
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