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Companies and LLPs in India are required to comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. The filings with the ROC should be made once a year or on the occurrence of specified events.
Companies and LLPs should take care and adhere to the compliances within the specified due dates. If the companies or LLPs fail to fulfil the compliance requirements, then a heavy penalty will be imposed on them. Thus, the companies and LLPs should keep in mind the ROC compliances to be followed annually.
The ROC compliance calendar for regular and annual filings during the year 2021-22 is provided below:
| Description | Form | *Due date | Period |
| An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form within 60 days from the close of the end of the financial year. | Form 11 (Annual returns of an LLP) | *Extended till 15 July 2022 for FY 2021-22 (Original date – 30 May 2022) | FY 2021-22 |
| Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. | PAS-6 (Filed half-yearly) | 30 May 2022 and 29 November 2022 | 30 May 2022 (For the period of October’21 – March’22) 29 November 2022 (For the period of April’22 – September’22) |
| Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits | DPT-3 | 30 June 2022 | FY 2021-22 |
| Director KYC submission for DIN holders as of 31 March 2022. Every person who has a DIN allotted and the status of the DIN is ‘Approved’. | DIR-3 KYC | 30 September 2022 | FY 2021-22 |
| To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. | Form ADT-1 (Appointment of auditor) | 14 October 2022 | FY 2021-22 |
| The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. | Form 8 (Financial Reports of an LLP) | 30 October 2022 | FY 2021-22 |
| To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. | Form AOC-4 (Filing of annual accounts) | 30 October 2022 | FY 2021-22 |
| To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. | MGT-7 (Filing of annual returns) | 29 November 2022 | FY 2021-22 |
| Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution) | MGT-14 (Filing of resolution with MCA) | 30 October 2022 | FY 2021-22 |
| All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. | Form MSME (outstanding payments to MSME’s) | 30 April 2022 and 31 October 2022 | 30 April 2022 (For the period of October’21 – March’22) 31 October 2022 (For the period of April’22 – September’22) |
| *The due dates mentioned are subject to change as and when notified by the concerned department. The ROC has provided that no additional fees will be levied for filing Form 11 by LLPs in view of the transition from version-2 of MCA-21 to version-3 till 15 July 2022 for the FY 2021-22. Note: Measure taken to provide relief during COVID-19 for FY 2020-21: The Companies (Auditor’s Report) Order, 2020 will be applicable from FY 2020-21 instead of FY 2019-20. Hence, CARO 2020 has to be followed for audits commencing April 2021. |
The annual ROC compliances are detailed reporting of the business procedures that every registered company/LLP in India should submit within the due date prescribed in the Companies Act, 2013 and Companies Rules. The companies/LLP must file the ROC forms with ROC without fail, or else they will have to pay a penalty.
Companies/LLP must download the forms from the MCA website. They need to fill it, attach the required documents and submit them on the MCA portal.
The ROC forms are annual forms. There are no forms that need to be filed every month with the ROC. The forms to be filed with the ROC relate to the financial information of the company/LLP for a financial year.
Yes. A company/LLP can ask for an extension in the due date for filing a ROC form by applying for an extension with the ROC where the company/LLP is registered. The company/LLP has to state the reason for the extension required for filing a form. The ROC will grant an extension if the reason is valid.
An MSME is a Micro, Small and Medium Enterprise. A micro-enterprise is an entity whose investment in plant and machinery or equipment is not more than Rs.1 crore, and annual turnover is not more than Rs. 5 crore. A small enterprise is an entity whose investment in plant and machinery or equipment is not more than Rs.10 crore, and annual turnover is not more than Rs. 50 crore. A medium enterprise is an entity whose investment in plant and machinery or equipment is not more than Rs.50 crore, and annual turnover is not more than Rs.250 crore.
All companies except One Person Company (OPC) must hold their AGM within a period of six months from the end of the financial year. If the company’s financial year ends in March, then the company must conduct an AGM before 30 September every year. However, in the case of a first annual general meeting, the company can hold the AGM in less than nine months from the end of the first financial year. The time gap between two AGMs of a company should not exceed 15 months.
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