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May 25, 2020

What are Annual Returns to be filed for Company? Know Forms due dates in year 2020

by Mahesh Mara in Compliance Law

What are Annual Returns to be filed for Company? Know Forms due dates in year 2020

All Companies registered under the Companies act is required to file two forms annually. The forms are Form no MGT 7 and Form no AOC 4. Annual return is to be filed by the companies irrespective of the turnover during the financial year. The annual return is to be filed with the Ministry of Corporate Affairs to maintain compliance and to avoid penalty. It is important to ensure that all the information filed in the form is correct as there is no provision for resubmission of Annual Return. The following are the due dates for filing of annual return:

Form noDue date
Form AOC 430th October of the next year
Form MGT 730th November of the next year
What are Annual Returns to be filed for Company?
What are Annual Returns to be filed for Company?

Annual returns to be filed by the Company:

Below are the annual returns the Company are required to file during the year:

Form MGT 7: Annual return:

Form MGT 7 is considered as the summary of the management affairs of the Company, like numbers of shareholders, directors etc. along with their names. The due date of form MGT 7 has to be filed by 30th November every year or within 60 days from the date of AGM.

The following are the information and documents required for filing form MGT 7:

  1. Enter Corporate Identification Number (CIN) of the company and click on prefill button the details of the company shall be filled.
  2. PAN of the Company.
  3. Enter the financial year of the company.
  4. Select whether the Annual General Meeting has been held, if yes then the due date of AGM.
  5. Select, whether any extension for AGM granted.
  6. Enter the business activities details of the company.
  7. Provide details of Holding, Subsidiary and Associate companies.
  8. Provide the Share Capital and Debenture details of the company.
  9. Provide the details of Turnover and net worth of the company.
  10. Provide the shareholding pattern of promoters and public.
  11. Provide the number of promoters, members and debenture holders of the company.
  12. Provide details of directors and Key Managerial Personnel.
  13. Provide the details of meetings of members/ class of members/ Board/ Committees of the Board of Directors.
  14. Provide the monetary details of directors and Key Managerial Personnel.
  15. Provide details of matters related to certification of Compliances and Disclosures.
  16. Provide details of Penalty and Punishment for the Year.
  17. Select, whether complete list of shareholders, debenture holders has been enclosed as an attachment.
  18. Select whether MGT 8 has been filed.
  19. Fill the declaration of the director

Documents to be attached:

Attach the following documents with MGT-7:

  1. List of Shareholders, Debenture holders
  2. Approval letter for extension of AGM
  3. Copy of MGT-8

Late fees for filing: In case the company files the annual return after the due date then a penalty of Rs. 100 per day is charged till the date of filing the return.

Form AOC 4: Form for filing financial statement and other documents with the Registrar:

Each and every company registered under the Companies act are required to provide the details of their books of accounts in place and provide all financial data with respect to the profit made, and other data with regards to business and such data is to be submitted by the Company in Form AOC 4 every year. Form AOC 4 must be attested by the signatures of the Director and should also be certified by a practicing-chartered accountant or a practicing company secretary or a practicing cost accountant. Form AOC 4 is to be filed by the Company by 30th October of the next financial year or within 30 days from the date of AGM.

The following are the information and documents required for filing Form AOC 4:

  1. Enter Corporate Identification Number (CIN) of the company and click on prefill button the details of the company shall be filled.
  2. Enter the financial year of the company.
  3. Enter the Date of Board of directors’ meeting in which financial statements are approved
  4. Enter the Date of Board of directors’ meeting in which boards’ report referred under section 134 was approved
  5. Enter the Date of signing of reports on the financial statements by the auditors
  6. Select, whether annual general meeting (AGM) held, if yes then enter the Date of AGM
  7. Select, Whether the company is a subsidiary company as defined under clause (87) of section 2, if yes provide details of holding company
  8. Select, Whether the company has a subsidiary company as defined under clause (87) of section 2, if yes provide the details of subsidiary company
  9. Provide the details of Auditors
  10. Select whether Schedule III of the Companies Act 2013 is applicable, if yes than provide the type of industry from the drop down
  11. Select, whether consolidated financial statements required or not
  12. Select, whether company is maintaining books of account and other relevant books and papers in electronic form
  13. Provide details of long-term loans and advances
  14. Provide details of Balance sheet items as on financial year end date
  15. Provide details of Share capital raised during the reporting period
  16. Provide details of Profit and Loss items as on financial year end date
  17. Provide, details related to principal products or services of the company
  18. Provide details related to Segment III: Reporting of Corporate Social Responsibility
  19. Provide details related to Segment IV: Disclosure About Related Party Transactions
  20. Provide details related to Segment V: Auditor’s Report
  21. Fill the declaration of the director
  22. Fill the Certificate by Practising professional

Documents to be attached:

Attach the following documents with AOC-4:

  1. Copy of financial statements duly authenticated as per section 134(including Board’s report, auditors’ report and other documents)
  2. Company CSR policy as per s sub-section (4) of section 135
  3. Details of remaining CSR activities

Late fees for filing: In case the company files the annual return after the due date then a penalty of Rs. 100 per day is charged till the date of filing the return.

MCA form due dates for Companies and LLP for FY 2019-20 and to be filed in Year 2020

FORMPARTICULARPROVISIONDUE DATE
DIR-3 KYCKYC of Directors  Pursuant to rule 12A of  The Companies (Appointment and Qualification of Directors) Rules, 201430/09/2020
DPT-3Return of depositsPursuant to rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.30/09/2020
MME-1Form for outstanding payments to MSMEPursuant to Order 2 and 3 dated 22 January,2019 issued under Section 405 of the Companies Act, 201331/10/2020
BEN-2Return to the Registrar in respect of declaration under section 90Pursuant to section 90(4) of The Companies Act, 2013 and rule 4 and rule 8 of the Companies (Significant Beneficial Owners) Rules, 2018.30/09/2020
A0C-4 ( FOR FY-  2019 -20)Form for filing financial statementPursuant to section 137 of the Companies Act, 2013 sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 201429/10/2020 (AGM
30/09/2020)
AOC-4 CFSForm for filing consolidated financial statements and other Documents with the Registrar.Pursuant to section 137 of the Companies Act, 2013 and Rule 12 of the Companies (Accounts) Rules, 201429/10/2020 (AGM  30/09/2020)
A0C-4 XBRL  (FOR FY- 2019-20)Form for filing XBRL of financial statement  Pursuant to section 137 of the Companies Act, 2013 and rule 12(2) of the Companies (Accounts) Rules,201429/10/2020 (AGM 30/09/2020)
FORM MR-3 ( FOR FY- 2019-20)Submission of Secretarial Audit ReportSection 204 of Companies Act, 2013 to be read with Rule 9 of The companies (Appointment and Remuneration Personnel) Rules, 2014.Submitted with
Board Report
as an
Attachment In
AOC-4 (XBRL).
MGT-7Annual ReturnPursuant to sub-Section (1) of section 92 of the Companies Act, 2013 and sub-rule (1) of rule 11 of the Companies (Management and Administration) Rules, 2014.28/11/2020 (AGM 30/09/2020)
MGT-8Certificate by Company Secretary in Practice Listed company or a company having paid up share capital of Ten Crore rupees or more or Turnover of Fifty Crore rupees or morePursuant to section 92(2) of the Companies Act, 2013 and rule 11(2) of Companies (Management and Administration) Rules, 2014.Attachment of Form MGT-7
MGT-14To Be Filed By Public Company After Passing Resolution Of Approval Of Financial Statements And Board Report In Board Meeting.Pursuant to section 11786 179 of the Companies Act, 2013.Within 30 Days  from Passing Of Board
Resolution
ADT-1 (If Applicable)Notice to the Registrar for appointment of AuditorPursuant to section 139 of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014.14/10/2020
CRA-2Form of appointment of cost auditor by the companyPursuant to section 148(3) of Companies Act, 2013 and rule 6 (2) & 6 (3A) of the Companies (cost records and audit) Rules, 2014.Within a period of 30 days of the Board meeting or within 180
days of the commencement of the financial year, whichever is earlier.
CRA-4Form for Cost Audit ReportPursuant to section 148(6) of Companies Act, 2013 and rule 6(6) of the Companies (cost records and audit) Rules, 2014Within 30 Days
from Cost Audit Report
PA S-6Form for Reconciliation of Share Capital Audit Report on half yearly basis.Pursuant to rule 9A (8) of the Companies (Prospectus and Allotment of Securities) Rules, 2014.Within 60 days from the date deployment of form on MCA.
LLP-11Annual Return of LLPPursuant to rule 25(1) of Limited Liability Partnership Rules, 2009.30/09/2020
LLP-8Statement of Account & SolvencyPursuant to rule 24 of Limited Liability Partnership Rules, 2009.30/10/2020

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