Have a glance at the Due Dates for Filing the ROC Annual Return for FY 2021-22
- November 8, 2022
- Compliance
The ROC i.e. Registrar of Companies requires all companies registered in India to file certain forms every year. Regardless of their structure, businesses in India are required to comply with these regulations. Whether it is a Private Limited Company, limited liability company, Public Limited Company, etc., they have to keep track of all ROC filing due dates every year. All companies and LLPs registered in India must comply with the ROC annual filing under the Companies Act 2013 and the Limited Liability Partnership Act 2008. There are annual as well as compliance events that require filing with the ROC. In this article, let us have a look at the due dates for filing the ROC Annual Return for FY 2021-22.
| Table of Contents |
Statutory provisions for ROC filing
Every company is required to submit an annual financial statement and an annual report according to the Companies Act of 2013 within 30 days, or 60 days from the end of the annual general meeting. Filing of annual accounts to ROC is governed by Section 129 (3), 137 of the Companies Act, 2013 as amended by Rule 12 of the Companies (Accounts) Rules, 2014, and Annual Return is governed by Section 92 of the Companies Act, 2013 as amended by Rule 11 Companies (Governance and Administration) Rules, 2014.
Due dates ROC filing for FY 2021-22
The companies and limited companies registered in India must file all important ROC filing forms by the specified due dates. Companies and LLPs may have to pay a hefty fine if they fail to comply with the ROC requirements.
It is therefore of utmost importance for companies and LLPs to keep track of all important due dates for both annual and event ROC Compliance.
The ROC compliance calendar for regular and annual submissions during 2021-22 is given below:
| Description | Form | Due date | Period |
| Annual statement for filing details of the business of the LLP and its partners. The form is to be filed within 60 days from the close of the end of the financial year. | Form 11 (Annual returns of LLP) | Extended to 15 July 2022 for FY 2021-22 (Original Date– 30 May 2022) | FY 2021-22 |
| Approval of the share audit report submitted by unlisted public companies after 60 days from the end of each half-year | PAS-6 (filed semi-annually) | 30 May 2022 and 29 November 2022 | 30 May 2022 (For the period October 21 – March 22) November 29, 2022 (For the period April 22 – September 22) |
| Return of deposits. Every company must file this return and provide information about deposits and/or outstanding receipts of loans or money other than deposits | DPT-3 | June 30, 2022Â | FY 2021-22 |
| Submission of KYC of the Director for DIN holders by 31 March 2022. Every person who has been assigned DIN and DIN status is ‘approved’. | DIR-3 KYC | September 30, 2022 | FY 2021-22 |
| Filed within 15 days of the conclusion of the general meeting (AGM). Every company should inform the ROC about the appointment of an auditor. | Form ADT-1 (Appointment of Auditor) | October 14, 2022 | FY 2021-22 |
| Annual ROC filing is required. Every LLP should submit details of its profit or loss and balance sheet. | Form 8 (Financial Reports of LLP) | October 30, 2022 | FY 2021-22 |
| Filed within 30 days of the closing of the general meeting. Specified companies should file financial statements with the ROC. | Form AOC-4
(Filing of annual financial statements) |
October 30, 2022 | FY 2021-22 |
| Filed within 60 days of the closing of the general meeting. Every company should file an annual return showing the details of the company. | MGT-7
(Filing of annual statements) |
November 29, 2022 | FY 2021-22 |
| Submission of a resolution to the ROC regarding the Board of Directors’ report and annual financial statements. Details of resolutions passed should be kept. (Within 30 days from the adoption of the board resolution) | MGT-14
(Filing of resolution with MCA) |
October 30, 2022 | FY 2021-22 |
| All listed companies should file with the registrar half-yearly returns for outstanding payments to micro, small, and medium enterprises. | MSME form
(outstanding payments in favor of MSME) |
30 April 2022 and 31 October 2022 | April 30, 2022
(For the period October 21- March 22) 31 October 2022 (For the period April 22- September 22) |
Extension ROC filing forms
A company/LLP can apply for an extension on the due date for filing the ROC form by applying for an extension to the ROC where the company/LLP is registered. The company/LLP must state the reason for the extension required for filing the form. If the reason is valid, ROC will grant the extension.
Fine/additional charges levied
Additional charges 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 July 1, 2018.
If the late fee period is-
- Up to 30 days- 2 times the normal charges
- More than 30 days and up to 60 days- 4 times the normal charges
- Over 60 days and up to 90 days- 6 times normal charges
- Over 90 days and up to 180 days- 10 times normal charges
- Over 180 days and up to 270 days- 12 times normal charges
Final words
Compliance as proposed by the Government of India is mandatory for entities in India. The Ministry of Corporate Affairs (MCA) is primarily concerned with the administration of the Companies Act, of 2013, the Companies Act, of 1956, the Limited Partnership Act, of 2008, and other related Acts and the rules and regulations contained therein, particularly to regulate the functioning business sector following the law. The MCA has several compliances that entities must comply with.
The companies must note all these deadlines for the annual ROC filings falling in 2021-22. However, the above dates may be changed and extended based on the notification of the relevant department of the government.
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