Companies and LLPs in India are required to comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008.
ROC Compliance Calendar
Companies and LLPs should take care and adhere to the compliances within the specified due dates. If the companies or LLPs fail to fulfil the compliance requirements, then a penalty will be imposed on them. Thus, the companies and LLPs should keep in mind the ROC compliances to be followed annually.
The ROC compliance for the calendar year 2021 is as follows:
Description | Form | *Due Date | Period |
An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form. |
Form11 (Annual returns of an LLP) |
30th May 2021 | FY 2020-21 |
Director KYC submission for DIN holders as of 31 March 2021. | DIR-3 KYC | 30th September 2021 | FY 2020-21 |
To be filed in 15 days from the conclusion of AGM. The Company should intimate the ROC about the appointment of an auditor. | Form ADT-1 (Appointment of auditor) |
14th October 2021 | FY 2020-21 |
The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. |
Form8 (Financial Reports of an LLP) |
30th October 2021 | FY 2020-21 |
To be filed 30 days from the conclusion of AGM. | Form AOC-4 (Filing of annual accounts) |
30th October 2021 | FY 2020-21 |
To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, |
MGT-7 (Filing of annual returns) |
29th November 2021 | FY 2020-21 |
Filing of resolutions with the ROC regarding Board Report and Annual Accounts. (PUBLIC COMPANY) |
MGT-14 (Filing of resolution with MCA) |
Within 30 days of the board meeting | Within 30 days of the board meeting |
All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises. | Form MSME (outstanding payments to MSME’s) |
30 April 2021 and 31 October 2021 | 30 April 2021 (For the period of October’20 – March’21) 31 October 2021 (For the period of April’21 – September’21) |
*The due dates mentioned are subject to change as and when notified by the concerned department.
Note: Measure taken to provide relief during COVID-19 for FY 2020-21: The Companies (Auditor’s Report) Order, 2020 will be applicable from FY 2020-21 instead of FY 2019-20. Hence, CARO 2020 has to be followed for audits commencing April 2021. |