ROC Return Due Date

Are you a business owner in India wondering about the ROC return due date? Are you unsure about the consequences of not filing your annual return with the Registrar of Companies (ROC) within the prescribed time? Filing your ROC annual return is a crucial statutory requirement that all companies in India must comply with, but the due date for filing can vary based on the type of company you run.

With penalties and legal consequences at stake, it’s essential to stay informed about the ROC return due date and maintain a compliance calendar to meet all statutory requirements on time. In this article, we’ll cover everything you need to know about the ROC return due date, including the penalties for non-compliance, how to maintain a compliance calendar, and frequently asked questions.

So, let’s dive in and stay ahead of the compliance curve! This article will discuss the ROC return due date, penalties for non-compliance, and other related topics.

What is ROC annual return?

ROC annual return is a mandatory document that every company in India must file with the Registrar of Companies. It contains various details about the company, such as:

• Financial statements
• Shareholding pattern
• Director details
• Registered office address
• Details of the company’s operations

The purpose of filing an ROC annual return is to provide the government with information about the company’s financial health and compliance with legal requirements.

What is the due date for AOC 4?

AOC 4 is a form that companies must file as part of their ROC annual return. It contains financial statements such as balance sheets, profit and loss accounts, and cash flow statements. The due date for filing AOC 4 is 30 days from the date of the company’s annual general meeting (AGM).

Is the date extended for ROC filing?

As of now, there has been no extension granted by the government for the extension of ROC annual returns for the financial year 2022-23. 

What is the due date to file annual return with ROC?

The due date to file an annual return with ROC depends on the type of company. The following table shows the due dates for filing ROC annual returns:

• Type of Company Due Date for Filing ROC Annual Return (MGT-7)

1. One Person Company (OPC): Within 180 days from the end of the financial year
2. Private Limited Company: Within 30 days from the date of AGM.
3. Public Limited Company: Within 30 days from the date of AGM.
4. Section 8 Company: Within 30 days from the date of AGM.
5. LLP Within 60 days from the end of the financial year.

What is the penalty for not filing ROC return or late filing of ROC return?

If a company fails to file its ROC annual return within the prescribed time, it will be liable to pay a penalty. The penalty for non-filing of ROC annual return is INR 100 per day till the default continues.

ROC filing due date for FY 2022-23 extension:

As of now, there is no official announcement regarding the extension of the ROC filing due date for the financial year 2022-23. Companies should keep a close eye on any official announcements and ensure that they file their ROC annual return within the prescribed time to avoid penalties.

ROC compliance calendar 2022-23:

To ensure timely filing of ROC annual returns, companies should maintain a compliance calendar. The compliance calendar should include the following dates:

Due date for holding the annual general meeting (AGM)

Due date for filing AOC 4

Due date for filing MGT 7 (annual return)

Due date for filing DIR 3 KYC (director’s KYC)

By maintaining a compliance calendar, companies can ensure that they meet all the statutory requirements on time and avoid penalties.

FAQs: ROC return due date

What is the penalty for non-filing of AOC 4?

The penalty for non-filing of AOC 4 is Rs. 100 per day.

Is it mandatory for all companies to file an ROC annual return?

Yes, it is mandatory for all companies, including One Person Companies (OPCs) and Limited Liability Partnerships (LLPs), to file an ROC annual return.

Can a company file its ROC annual return after the due date?

Yes, a company can file its ROC annual return after the due date by paying a late filing fee. However, it is advisable to file the return within the prescribed time to avoid penalties.

Can a company revise its ROC annual return?

Yes, a company can revise its ROC annual return within 15 days of filing the original return. However, the revised return should be filed before the due date.

What are the consequences of not filing an ROC annual return?

If a company fails to file its ROC annual return, it may face legal consequences such as penalties and prosecution. It may also impact the company’s credit rating and its ability to borrow funds from banks.

Conclusion:

Filing an ROC annual return is a crucial statutory requirement that all companies in India must comply with. The due date for filing ROC annual returns depends on the type of company, and failure to file the return within the prescribed time can result in penalties and legal consequences.

By maintaining a compliance calendar and filing the return within the due date, companies can avoid penalties and ensure that they meet all statutory requirements.

In case you need any assistance in filing the annual return of your Company or LLP, feel free to reach out to  Instafiling professionals for further assistance.

Recommended Articles:

ROC Name Check 

ROC Name Search (Detailed Guide)