DUEDATE FOR FILING ANNUAL ACCOUNTS & ANNUAL RETURN2 min read

June 19, 2018

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DUE DATE FOR FILING ANNUAL ACCOUNTS AND ANNUAL RETURNS

A One Person Company shall file its financial statements duly adopted by its member,

within one hundred eighty days from the closure of the financial year.

For Private Ltd Companies ANNUAL RETURNS ( ROC FILINGS)

According to the provisions of sec – 129 & 137 of Companies Act 2013, read with Rule 12 of the Company (Accounts) Rules, 2014

Every company is required to prepare and file its Financial Statements

Annual return has to be filed within a period of 30 days and 60 days respectively, from the conclusion of the AGM

No.	E – Forms	Purpose of filing	Applicability	Due Date	Due Date (in case where the AGM is held on 30.09.2018)
1	MGT -14	For approval of financial Accounts and Board’s Report	Only for Public/ Listed Companies not for Private Companies (vide MCA notification dated 05.06.2015)		Within 30 days from date of passing the Board Resolution
2	ADT – 1	Appointment of Auditor	Only for fresh appointment/ reappointment not for ratification	Within 15 days from the date of AGM	15.10.2018
3	AOC -4/AOC-4 (CFS)/AOC – 4 (XBRL)*	For Filing of Annual Accounts (Financial Statements, Notice and Director’s Report)	For all companies	Within 30 days from the date of AGM (Within 180 days in case of one person company from the closure of Financial year)	30.10.2018
4	MGT-7	Filing of Annual Return	For all Companies	Within 60 days from the date of AGM	29.11.2018
5	CRA-4	Filing of Cost Audit Report	For Companies satisfying the limits specified under Companies Act-2018	Within 30 days from the receipt of a copy of cost audit report.	Within 30 days from the receipt of a copy of cost audit report.