Companies in India are required to comply with annual filings under the Companies Act, 2013. The filings with the ROC should be made once in a year or on the occurrence of specified-events. We provide the ROC compliance calendar for regular and annual filings during the year 2021 as below:
Name of E-form | Purpose of E-form | Due date of Filing |
Form ADT-1 | Appointment of Auditor | 15 days from the conclusion of AGM |
Form AOC-4 and Form AOC-4 CFS (in case of consolidated financial statements) | Filing of Annual Accounts | 30 days from the conclusion of the AGM (In case of OPC within 180 days from the close of the financial year) |
Form MGT-7 | Filing of Annual Return | 60 days from the conclusion of AGM. |
Form MGT-14 | Filing of resolutions with MCA regarding Board Report and Annual Accounts. | 30 days from the date of financial statements and Board Report by Board of Directors. |
MSME Form-1 | Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise. | For reporting dues to MSME exceeding 45 days, if any on half yearly basis |
Minutes | The minutes of each meeting shall contain a fair and correct summary of the proceedings of General Meeting. | Within 30 days from the date of conclusion of such meeting. |