ROC Filing Due Dates Based on Company Types

Stay up to date with our comprehensive guide to due dates for roc annual filings for different types of companies. From sole proprietorships to public companies, we’ve got you covered. Ensuring timely filing can help businesses avoid unnecessary penalties imposed by the ROC. This guide includes due dates for filing important forms such as AOC-4, MGT-7A, ADT-1, DIR-3 KYC and MSME-1, for different business including private, unlisted enterprises, and public company. Strict adherence to these deadlines not only means compliance but also demonstrates your company’s commitment to transparency and good governance. This blog is intended to mention all the annual application due dates for the convenience of corporations. 

Overview

The different types of companies in India need to submit various documents and forms with ROC as per the Companies Act, 2013. The ROC filing due date will be different for different form.  Below mentioned are the common ROC filings of different types of Companies: 

• AOC-4: Form for filing financial statements and other documents with the ROC.
• MGT-7: Form for filing the annual return with details of the company and its shareholders.
• ADT-1: Form for intimating the ROC about the appointment of an auditor.
• MGT-14: Form for filing resolutions and agreements to the ROC.
• DIR-12: Form for appointment of directors and key managerial personnel.
• INC-20A: Declaration for commencement of business.
• INC-22A: Active Company Tagging Identification and Verification.
• MSME Form I: MSME form I is for Half-yearly return for outstanding payments to Micro or Small Enterprises.
• MSME Form II: Annual return for outstanding payments to Micro or Small Enterprises.
• DPT-3: Return of deposits and outstanding payments.
• CSR-2 (Corporate Social Responsibility Report): A document filed by companies under the Companies (Corporate Social Responsibility Policy) Rules, 2014, disclosing their CSR activities and expenditure.
• CRA-2 (Cost Audit Report): A report submitted by companies that are required to undergo cost audits under the Companies (Cost Records and Audit) Rules, 2014, detailing their cost accounting records.
• CRA-3 (Cost Compliance Report): A report filed by a cost auditor under the Companies (Cost Records and Audit) Rules, 2014, confirming the company’s compliance with cost accounting standards.
• NFRA-2 (National Financial Reporting Authority – Form 2): A form used for filing annual returns and financial statements by companies to the National Financial Reporting Authority, as mandated under the Companies Act, 2013.
• DIR-3 (Director Identification Number): An application form used by individuals to obtain a unique identification number for serving as directors of companies, as per the provisions of the Companies Act, 2013.

One Person Company due dates for Annual Filings to ROC

Financial Year refers to period from April of current year to March of Next year

Private Limited Company due dates for Annual Filings to ROC

Following are the Private Limited Company due dates for Annual Filings to ROC

(Financial Year here refers to period from April of current year to March of Next year)

Unlisted Public Company due dates for Annual Filings to ROC

Financial Year here refers to period from April of current year to March of Next year

Event Based Company due dates for Annual Filings to ROC

• The Company for which cost audit is compulsory need to file CRA-2 by 28th September of Financial Year. The due date for CRA-2 is 180 days from April or 30 days from the date of board meeting whichever is earlier.
• The Company for which cost audit is compulsory need to file CRA-3 by 28th September of Financial Year. The Cost audit report need to be submitted by the company within 180 days from financial year.
• Then NFRA-2 needs to be filed by 30th November of the Financial Year.

(Financial Year here refers to period from April of current year to March of Next year)

Takeaway

In conclusion, it’s important to recognize that adhering to ROC filing due dates exceeds being a mere legal formality; it signifies responsible corporate conduct. Whether your company is a private entity, a public corporation, or falls into another business category, punctually meeting these deadlines is integral to maintaining a positive standing with regulatory bodies. Staying well-informed about these deadlines and fulfilling your ROC filing duties in a timely manner is a fundamental aspect of good corporate governance in India.