Due Date of Filing ROC Annual Return Extended for FY 2017-18
by Kanika Sharma 10.2K
All the companies which are registered under Companies Act, 2013 and Companies Act, 1956 are required to file annual returns which includes AOC-4, MGT-7 with the Registrar of Companies (ROC). However, Ministry of Corporate Affairs (MCA) has extended the due date of filing annual e-form for FY 2017- 2018 and provides relaxation of additional fees wherever applicable (via. General Circular No 10/2018 on 29th October, 2018) which are mentioned below:
|
E-Forms |
Description |
Due Dates |
Extended Due Dates |
|
AOC-4 |
For filing financial statement and other documents |
Within 30 days from conclusion of AGM (i.e., upto 30th October) |
31st December |
|
AOC-4 – CFS |
For filing statement containing salient features of consolidated financial statement of a group |
||
|
AOC-4 – XBRL |
For filing XBRL document in respect of financial statement and other documents |
||
|
MGT-7 |
For filing Annual Return by companies having share capital |
Within 60 days from conclusion of AGM (i.e., upto 30th November) |
31st December |
However, One Person Company does not have Annual General Meeting (AGM) and are required to file duly adopted financial statement (Form AOC-4) by its members, within 180 days of closure of the financial year i.e., 30th September (extended due date 31st December).
Further, if AGM for any year has not been held, the financial statements along with other required documents, statement of facts and reasons for not holding the annual general meeting duly signed should be filed with the Registrar within 30 days of the last date before which the annual general meeting should have been held.
|
General Circular No. 10/2018 (Dt. 29.10.2018) Keeping in view the requests received from various stakeholders seeking extension of time for filing of financial statements for the financial year ended 31.03.2018 on account of various factors , it has been decided to relax the additional fees payable by companies on e-forms AOC-4, AOC (CFS) AOC-4 XBRL and e- Form MGT-7 upto 31.12.2018' wherever additional fee is applicable. |
PENALTY/ ADDITIONAL FEES
Additional Fees for E-form AOC-4 (XBRL and Non-XBRL) and E-form MGT-7 after the due date is Rs 100/- per day with effect from 1st July 2018.
The Government fee for submitting Form AOC-4 and MGT-7 on or before the due date is as follows:
|
Company’s Nominal Share Capital |
Government Fee |
|
Upto Rs.1,00,000 |
Rs 200 |
|
Rs. 1,00,000 to Rs. 4,99,999 |
Rs 300 |
|
Rs. 5,00,000 to Rs. 24,99,999 |
Rs 400 |
|
Rs. 25,00,000 to Rs. 99,99,999 |
Rs 500 |
|
Rs. 1,00,00,000 and more |
Rs 600 |
However, in case of delay the Government fee for filing AOC-4 and MGT-7 would also be increased as follows:
|
Number of Days Delayed |
Penalty Amount for Late Filing |
|
Up to 30 days |
2 times of normal filing fees |
|
More than 30 days and up to 60 days |
4 times of normal filing fees |
|
More than 60 days and up to 90 days |
6 times of normal filing fees |
|
More than 90 days and up to 180 days |
10 times of normal filing fees |
|
More than 180 days and up to 270 days |
12 times of normal filing fees |
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