All the business structures registered in India i.e. Private Limited Company, Public Limited Company, One Person Company, Limited Liability Partnership etc. need to file certain forms every year with the Registrar of Companies. All the Companies and LLPs registered in India are required to comply with ROC Annual Filing under the Companies Act, 2013 and Limited Liability Partnership Act, 2008 respectively.
The ROC compliance calendar for regular and annual filings during the year 2021 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) | 30 May 2021 | FY 2020-21 |
| Director KYC submission for DIN holders as of 31 March 2021. Every person who has a DIN allotted and the status of the DIN is ‘Approved’. | DIR-3 KYC | 30 September 2021 | FY 2020-21 |
| 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 2021 | FY 2020-21 |
| 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 2021 | FY 2020-21 |
| 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 2021 | FY 2020-21 |
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 2021 | FY 2020-21 |
Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. | MGT-14 (Filing of resolution with MCA) | Within 30 days of the board meeting | Within 30 days of the board meeting |
All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises. | Form MSME (outstanding payments to MSME’s) | 30 April 2021 and 31 October 2021 | 30 April 2021 (For the period of October’20 – March’21) 31 October 2021 (For the period of April’21 – September’21) |
The due dates mentioned are subject to change as and when notified by the concerned department.
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.
It is very important to file all your ROC Compliance forms within the time limit prescribed by the MCA. Non-filing of annual returns entail hefty penalties. These are over and above normal fees charged by MCA and there is no way to reduce the penalties.
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