{"id":4067,"date":"2018-05-21T00:08:49","date_gmt":"2018-05-20T18:38:49","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=4067"},"modified":"2022-10-26T18:53:38","modified_gmt":"2022-10-26T13:23:38","slug":"due-date-for-annual-return-of-company","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/due-date-for-annual-return-of-company\/","title":{"rendered":"Due Date for Annual Return of the Company"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dc2f606bc4b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dc2f606bc4b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/due-date-for-annual-return-of-company\/#Due_Date_for_Annual_Return_of_Company\" title=\"Due Date for Annual Return of Company\">Due Date for Annual Return of Company<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/due-date-for-annual-return-of-company\/#Statutory_Fee_for_Filing_Annual_Return\" title=\"Statutory Fee for Filing Annual Return\">Statutory Fee for Filing Annual Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/due-date-for-annual-return-of-company\/#Penalty_for_Late_Filing_Annual_Return\" title=\"Penalty for Late Filing Annual Return\">Penalty for Late Filing Annual Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/due-date-for-annual-return-of-company\/#Penalty_Provisions\" title=\"Penalty Provisions:\">Penalty Provisions:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/due-date-for-annual-return-of-company\/#Filling_Fees_for_MCA_Form_-AOC_4\" title=\"Filling Fees for MCA Form -AOC 4\">Filling Fees for MCA Form -AOC 4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/due-date-for-annual-return-of-company\/#Late_Filing_Penalty_on_Form_AOC_4\" title=\"Late Filing Penalty on Form AOC 4\">Late Filing Penalty on Form AOC 4<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><a style=\"font-size: 1.13em; font-style: italic;\" href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/due-date-for-annual-return.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8720\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/due-date-for-annual-return.jpg\" alt=\"www.carajput.com; due-date-for-annual-return\" width=\"923\" height=\"615\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/due-date-for-annual-return.jpg 500w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/due-date-for-annual-return-300x200.jpg 300w\" sizes=\"(max-width: 923px) 100vw, 923px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Due_Date_for_Annual_Return_of_Company\"><\/span><a href=\"https:\/\/carajput.com\/blog\/important-dates-for-company-annual-filing-fy-2020-21\/\"><span style=\"color: #000080;\">Due Date for Annual Return of Company<\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\">All companies registered in India must file an annual return each year, irrespective of business turnover or activity. The annual return must be filed in Form MGT-7 and Form AOC-4 is also filed along with the annual return. In this article, we look at the due date for the annual returns for a company.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-llp-annual-compliances\/\"><em><strong>Filing Annual Return<\/strong><\/em><\/a><\/p>\n<ul>\n<li style=\"text-align: justify;\">A company\u2019s annual return has to be filed with the MCA within 60 days from the date of the Annual General Meeting. All companies are required to conduct an Annual General Meeting within 6 months of the closing of the financial year. Hence, the last date for conducting the Annual General Meeting would be 30th September and the due date for filing the annual return would be 29th November.<\/li>\n<li style=\"text-align: justify;\">If a company cannot hold an Annual General Meeting in any year, the annual return still has to be filed within 60 days from the date on which the AGM should have been held together with the statement specifying the reasons for not holding the AGM. Hence, a company cannot excuse itself from filing the annual returns on the plea of the Annual General Meeting not having been held.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Statutory_Fee_for_Filing_Annual_Return\"><\/span><a href=\"https:\/\/carajput.com\/learn\/due-date-for-filling-annual-return.html\"><span style=\"color: #000080;\"><em><strong>Statutory Fee for Filing Annual Return<\/strong><\/em><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/Annual-compliance_3.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10554\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/Annual-compliance_3.jpg\" alt=\"\" width=\"942\" height=\"512\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/Annual-compliance_3.jpg 522w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/Annual-compliance_3-300x163.jpg 300w\" sizes=\"(max-width: 942px) 100vw, 942px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">The statutory fee for filing is based on the authorized capital of the Company as follows:<\/p>\n<table style=\"height: 373px;\" border=\"1\" width=\"818\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>For submitting, filing, registering, or recording any document Rs. by this Act required or authorised to be submitted, filed, registered, or recorded<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td>In case a company having a nominal share capital of up to\u00a0 Rs. 1,00,000<\/td>\n<td>\u00a0Rs.200<\/td>\n<\/tr>\n<tr>\n<td>If a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000.<\/td>\n<td>\u00a0Rs.300<\/td>\n<\/tr>\n<tr>\n<td>In case a company having a nominal share capital of Rs. 5,00,000 or more but less than Rs. 25,00,000<\/td>\n<td>Rs.400<\/td>\n<\/tr>\n<tr>\n<td>If respect of a company having a nominal share capital of Rs.25,00,000 or more but less than Rs. 1 crore or more.<\/td>\n<td>Rs.500<\/td>\n<\/tr>\n<tr>\n<td>In case a company having a nominal share capital of Rs. 1 crore or more.<\/td>\n<td>Rs.600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Penalty_for_Late_Filing_Annual_Return\"><\/span><span style=\"color: #ffcc00;\"><em><strong>Penalty for Late Filing Annual Return<\/strong><\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\">In case a company files its annual return after 60 days of the date of the Annual General Meeting or after 29th November, a penalty would be the applicable date of the event and date of filing. Further, the Ministry of Corporate Affairs has proposed to increase the penalty for late filing of annual return multi-fold as follows from the year 2018:<\/li>\n<\/ul>\n<table style=\"height: 235px;\" border=\"1\" width=\"829\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Number of Days Default<\/td>\n<td>Current Penalty<\/td>\n<td>Proposed Penalty<\/td>\n<\/tr>\n<tr>\n<td>Up to 15 days<\/td>\n<td>Rs.400<\/td>\n<td>Upto Rs.3,000<\/td>\n<\/tr>\n<tr>\n<td>More than 15 days and up to 30 days<\/td>\n<td>\u00a0Rs.800<\/td>\n<td>Upto Rs.6,000<\/td>\n<\/tr>\n<tr>\n<td>More than 30 days and up to 60 days<\/td>\n<td>Rs.1600<\/td>\n<td>Upto Rs.12,000<\/td>\n<\/tr>\n<tr>\n<td>More than 60 days and up to 90 days<\/td>\n<td>\u00a0Rs.2400<\/td>\n<td>Upto Rs.18,000<\/td>\n<\/tr>\n<tr>\n<td>More than 90 days and up to 180 days<\/td>\n<td>Rs.4000<\/td>\n<td>Upto Rs.36,000<\/td>\n<\/tr>\n<tr>\n<td>More than 180 days and up to 270 days<\/td>\n<td>\u00a0Rs.4800<\/td>\n<td>Upto Rs.54,000<\/td>\n<\/tr>\n<tr>\n<td>More than 270 days<\/td>\n<td>Rs.100 per day penalty<\/td>\n<td>Rs.200 per day penalty<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Note: The above chart has been worked for a company with a capital of share capital of Rs.1,00,000. The new penalty proposed by the MCA from the year 2018 for late filing of annual return is Rs.100 per day per filing. Since a company will have to file MGT-7 and AOC-4, the penalty for a day of default would be Rs.200.<\/p>\n<p style=\"text-align: justify;\">The MCA announcement about the upcoming changes to the penalty structure has been published on the website as under:<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/learn\/last-date-of-din-kyc-update-has-been-extended.html\">Last date of DIN KYC Has been extended<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/filing-of-director-kyc-dir-filing-of-director-kyc-dir3-kyc.html\">Filing of Director KYC DIR-3<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/significant-changes-introduced-in-foreign-director-investment-policy\/\">significant-changes-introduced-in-foreign-director-investment-policy<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>\u201cIt is proposed to amend shortly, the Companies (Registration Offices and Fees) Rules 2014 to levy additional fee @Rs.100 per day for filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013. Once notified, the additional fee @Rs.100 per day (beyond the normal date of filing) shall become payable in respect of <a href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-director-kyc-dir-3-kyc-filing\/\">KYC<\/a>, 23AC,23ACA,23AC XBRL,23ACA XBRL,20B,21A, MGT-7, AoC-4,AoC-4 XBRL and AoC-4 CFS. Stakeholders are advised to take note and plan accordingly.\u201d<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22795\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/05\/MCA_RBI-XBRL-FILING-in-india..jpg\" alt=\"MCA_RBI XBRL FILING in india.\" width=\"707\" height=\"839\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/05\/MCA_RBI-XBRL-FILING-in-india..jpg 1211w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/05\/MCA_RBI-XBRL-FILING-in-india.-253x300.jpg 253w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/05\/MCA_RBI-XBRL-FILING-in-india.-863x1024.jpg 863w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/05\/MCA_RBI-XBRL-FILING-in-india.-768x911.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/05\/MCA_RBI-XBRL-FILING-in-india.-800x949.jpg 800w\" sizes=\"(max-width: 707px) 100vw, 707px\" \/><\/p>\n<p style=\"text-align: justify;\">Know more about the increase in the penalty for late filing annual returns.<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/learn\/are-you-a-directorthen-you-have-to-file-ekyc-dir3-form.html\">Are you a Director- then need to file E-KYC DIR-3 Form<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/carajput.com\/blog\/important-dates-for-company-annual-filing-fy-2020-21\/\"><strong>Filing Annual Return<\/strong><\/a><\/span><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/images-24.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10556\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/05\/images-24.jpg\" alt=\"\" width=\"882\" height=\"363\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Penalty_Provisions\"><\/span><span style=\"color: #ff0000;\"><strong>Penalty Provisions:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>INR 100 Per day additional fees is applicable for forms like LLP form 8,\u00a0 AOC 4, MGT 7 etc<\/li>\n<li>For other required forms and documents, Companies may get penalized if the time limit of days exceeds as follows.<\/li>\n<\/ul>\n<div class=\"table-responsive\">\n<table style=\"height: 188px;\" width=\"874\">\n<tbody>\n<tr>\n<td><b>Delay Period\u00a0<\/b><\/td>\n<td><b>applicable Fees<\/b><\/td>\n<\/tr>\n<tr>\n<td>Up to 30 days<\/td>\n<td>two\u00a0 times of normal fees<\/td>\n<\/tr>\n<tr>\n<td>More than thirty days and up to Sixty days<\/td>\n<td>Four times of normal fees<\/td>\n<\/tr>\n<tr>\n<td>More than Sixty days and up to Ninty days<\/td>\n<td>Six times of normal fees<\/td>\n<\/tr>\n<tr>\n<td>More than ninety days and up to one-eighty days<\/td>\n<td>Ten times of normal fees<\/td>\n<\/tr>\n<tr>\n<td>More than one-eighty days and up to two Seventy days<\/td>\n<td>Twelve\u00a0 times of normal fees<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>To avoid penalties get started with\u00a0\u00a0ROC Annual Filings\u00a0 with rajput Jain and Associates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Filling_Fees_for_MCA_Form_-AOC_4\"><\/span><span style=\"color: #ff0000;\"><strong>Filling Fees for MCA Form -AOC 4<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Filling fee for e filling Form AOC -4\u00a0 based on\u00a0 annual turnover\/the share capital of a company are as follows:<\/p>\n<ul>\n<li>Less than 1 lakhs &#8211; Rs 200 per document<\/li>\n<li>1 lakhs to 4.99 lakhs &#8211; Rs 300 per document<\/li>\n<li>5 lakhs to 24.99 lakhs &#8211; Rs 400 per document<\/li>\n<li>25 lakhs to 99.99 lakhs -Rs 500 per document<\/li>\n<li>1,00 lakhs or more -Rs 600 per document<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Late_Filing_Penalty_on_Form_AOC_4\"><\/span><span style=\"color: #ff0000;\"><strong>Late Filing <\/strong><strong>Penalty on Form AOC 4<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The below filling fees is apply if the delay in filing a financial statement or the annual ROC Returns:<\/p>\n<table class=\"wp-block-table table table-hover\" style=\"height: 178px;\" width=\"908\">\n<tbody>\n<tr>\n<td>duration of Delay period<\/td>\n<td>applicable Additional fee payable<\/td>\n<\/tr>\n<tr>\n<td>(Deadline dates to file AOC 4 is within 30 days from date of an AGM )<\/p>\n<p>(Deadline dates to file AOC 4 is within 30 days from date of an AGM)<\/td>\n<td>Rs 100 per day, max of Rs 10,00,000\/-<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Popular Articles :\u00a0<\/strong><\/p>\n<ul>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/know-about-foreign-direct-investment-in-india\/\"><strong>Advantages and know details about Startup India Scheme<\/strong><\/a><\/em><\/li>\n<li><a href=\"https:\/\/m.rbi.org.in\/Scripts\/FAQView.aspx?Id=95\">FAQ&#8217;s on Annual Return on Foreign Liabilities &amp; 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The annual return must be filed in Form MGT-7 and Form AOC-4 is also filed along with the annual return. In this article, we look at the due date for &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[258,9027],"tags":[1464,1470,1468,1467],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/4067"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=4067"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/4067\/revisions"}],"predecessor-version":[{"id":23564,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/4067\/revisions\/23564"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=4067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=4067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=4067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}