Domiyance Finance Consultancy LLP

Annual ROC Return Filing

The regulations of the Companies Act, specifies that every company must prepare and file annual returns with the registrar each financial year before the 29th of November. Annual returns must be filed in Form MGT-7 within 60 days from the date of Annual General Meeting (AGM). Contact Us Now.

Company Annual Returns: An Overview

An annual return is a document that contains details of a company’s share capital, indebtedness, directors, shareholders, changes in dictatorships, corporate governance disclosures etc. The regulations of the Companies Act, 2013 specifies that every company must prepare and file Annual Return consisting of ROC Return and the Income Tax Return with the registrar each financial year before the 29th of November. The finalisation of Books of Account and the audit from a Chartered Accountant in full-time practice is mandatory for filing the Company ITR and ROC Returns. Non Compliance of the same attracts severe penalty and other consequences under the law. We provide our services for timely filing of the above mentioned compliance. It is to be kept in mind that different compliances have different due dates which has to be applied based on the company’s incorporation date.

Annual returns forms

  1. Annual returns must be filed in Form MGT-7 within 60 days from the date of Annual General Meeting (AGM).
  2. Annual Returns of listed companies and companies having a paid-up share capital of Rs 10 crores or more must be certified by a company secretary in practice in Form MGT 8.
  3. Every foreign company must file their annual returns in Form FC-4 within a period of 60 days from the last day of its financial year.
  4. All the companies must prepare the extract of Annual Return in Form MGT-9.

Due Dates for Company Annual Return and ITR

The due date of filing the annual return is determined by the date of incorporation of the company. In private limited, the date of the Annual General Meeting has great importance for reckoning the due date of various ROC Annual Filing. For the newly incorporated companies (i.e. between 1st January to 31st March), the Statutory Audit, AGM and ROC Filing is not required. The due dates for the different situations are provided in the below tables.
For a Company Incorporated Between 1st Jan to 31st March
S.NoName of FilingDue Date
1.
DIR-3 KYC for all Director
30 Sep
2.
Directors Income Tax Return (ITR)
31 Jul
3.
Company ITR
31 Oct
4.
AGM & ROC Returns
Not Applicable
For a Company Incorporated Between 1st January to 31st December
S.NoName of FilingDue Date
1.
DIR-3 KYC for all Director
30 Sep
2.
Directors Income Tax Return (ITR)
31 July
3.
Company ITR
31 Oct
4.
Statutory Audit
2 Sep
5.
AGM
30 Sep
6.
ADT-1
14 Oct
7.
AOC-4
29 Oct
8.
MGT-7
29 Nov
 
 

Due Date for One Person Company Annual Return

Only one shareholder owns the One Person Company; hence there is no concept of Annual General Meeting for OPC. The due dates for ROC Filing are based on the even dates. For OPC, the due dates are based on the date of incorporation as per the below table.
OPC Incorporated between 1st Jan to 31st March
S.NoName of FilingDue Date
1.
DIR-3 KYC for all Director
30 Sep
2.
Directors Income Tax Return (ITR)
31 July
3.
Company ITR
31 Oct
4.
AGM & ROC Returns
Not Applicable
For a Company Incorporated Between 1st January to 31st December
S.NoName of FilingDue Date
1.
DIR-3 KYC for all Director
30 Sep
2.
Directors Income Tax Return (ITR)
31 July
3.
Company ITR
31 Oct 
4.
Statutory Audit
Before 29 Sep
5.
ADT-1
12 Oct
6.
AOC-4
27 Sept
7.
MGT-7
26 Nov

Director KYC

The company’s first ROC Annual compliance is to submit the directors KYC with the ROC (mca.gov.in), in the prescribed form DIR-3(KYC), if the director is filing the KYC to MCA for the first time. However, the directors who have already filed KYC in the previous financial year can be filed through a web-based facility at the MCA Portal. The filing of KYC by every person who has been allotted a Directors Identification Number before 31st March is mandatory.
There is no government fee for timely filing of the DIN KYC; However, if the due date is missed, then the DIN gets deactivated. A deactivated DIN may be activated on payment of a ROC fee of Rs. 5000/-. We urge all promoters to take the necessary steps to file the DIN KYC without waiting for the last date to avoid the late penalty.