ROC Return Filing Dates Extended? Know the latest updates on MGT-7, 7A, PAS-06

Indian Companies are mandatorily required to file numerous forms, returns and documents to the Registrar of Companies ( ROC ), operating under the Indian Ministry of Corporate Affairs ( MCA ).

Filing the necessary forms with the Registrar of Companies ( ROC ) is a vital compliance requirement to ensure adherence with the mandates of the Companies Act, 2013. Missing these deadlines can lead to significant penalties and other legal implications. Following are the deadlines for filing the forms, as had been mandated by the Ministry Of Corporate Affairs.

Form	Relevant Statute	Compliance Description	Filing Period	Due Date
MSME-01	Vide Gazette notification S.O. 5622(E) dated 02.11.2018	Half-yearly return to be filed with the ROC regarding outstanding payments to Micro or Small Enterprise	Apr 2024 to Sep 2024 Oct 2023 to Mar 2024	31st Oct 2024 30th April 2024
AOC-4	Section 137 of the Companies Act, 2013	For Filing financial statement and other documents with the Registrar	To be filed within 30 days from the conclusion of the AGM; To be filed within 180 days from the end of the relevant Financial Year	30th Oct 2024 27th Sep 2024
PAS – 06	Section 56 and Section 62 of the Companies Act, 2013, read with Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014.	Reconciliation of Share Capital, Half Yearly Audit Report	Apr 24 to Sep 24 Oct 23 to Mar 24	29th Nov 2024 30th May 2024
DTP-03	Section 73 to 76A of the Companies Act, 2013, read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.	For Filing Return of Deposit or Particulars of transaction not considered as Deposit by non-governmental companies	F.Y. 23- 24	30th June 2024
DIR-03 KYC	Section 153 and Section 154 of the Companies Act, 2013, read with Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.	For filing KYC Applications of Directors	F.Y. 23- 24	30th Sep 2024
AGM	Section 101 of the Companies Act, 2013, which mandates sending notice of AGM to stakeholders at least 21 days prior to the meeting.	Notice for AGM sent to shareholders, debenture holders, and auditors (minimum 21 days before AGM).	F.Y. 23- 24	30th Sep 2024
ADT-01	Section 139 of Companies Act, 2013	Filing to inform ROC about the appointment of an auditor.	15 days from conclusion of AGM	14th Oct 2024
MGT-7A	Section 92 of the Companies Act, 2013	Filing annual return for OPCs and small companies.	60 days from conclusion of AGM	29th Nov 2024
MGT-7	Section 92 of the Companies Act, 2013	Annual return including share information, structure of directors, and meetings held.	60 days from conclusion of AGM	29th Nov 2024
Form-08	Section 34 of Limited Liability Partnership Act, 2008	Statement of account & solvency, and charge filing.	F.Y. 23- 24	30th Oct 2024
Form-11	Section 35 of Limited Liability Partnership Act, 2008	Annual return of Limited Liability Partnership (LLP).	F.Y. 23- 24	30th May 2024
Form CRA-4	Section 148 of the Companies Act, 2013	Filing of Cost Audit Report	30 days from the receipt of the Cost Audit Report	30 days from the receipt of Cost Audit Report
Form MGT-14	Section 179 of the Companies Act, 2013	Filing of resolutions with MCA regarding Board Report and Annual Accounts	30 days from the date of financial statements and Board Report by the Board of Directors	30 days from the date of the Board Meeting

It is to be noted that the Ministry of Corporate Affairs has not released any intimation hinting at the at the deadline extension for the filing of any of the above forms. However, it is certain that there shall be a few entities who might have missed the deadlines for a number of reasons. Any changes or updates in the mandates shall be duly reported at Taxscan.in

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