DUE DATE FOR FILING ANNUAL ACCOUNTS AND ANNUAL RETURNS
For One Person Company (ROC FILINGS) 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
Annual Filing with ROC ( ROC FILINGS)
| 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. |
