ROC Compliance for Companies (in respect of FORM Filing with MCA)

Governing Section of the Companies Act, 2013ApplicabilityPurposeDue DateForm(as available on MCA)
Section 405Every type of the Company – Public or Private Company, Micro or Small Companies-Who get supplies of goods or services from micro and small enterprises, and Whose payments to such micro and small enterprises are due for a period exceeding 45 days (referred to as the Specified Enterprises)Every company shall require to file MSME -1 as a half yearly return, in respect of outstanding payments to MSMEs.MSME-1
As per Rule 25A of Companies (Incorporation) Amendment Rules, 2019.Every company incorporated on or before 31st December, 2017Its about the particulars of the company like details of registered office, Directors, KMP, Statutory Auditors, Cost Auditors, Annual Filing status.15th JuneINC-22A-ACTIVE
Companies (Acceptance of Deposits) Amendment Rules, 2019Every company other than Government Company.Mandatory Filing of Details of borrowings including borrowings in the nature of unsecured and secured Loan.29th JuneDPT-3
Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014Every DIN HolderEvery individual who has been allotted a Director Identification Number (DIN) as on 31st March of a financial year as per these rules shall, submit e-form DIR-3-KYC30th JuneDIR-3 KYC
Sec 139 (1)Every Company which appoint an auditor in the Annual General Meeting This form has to be filed every year after the AGM in which the auditor was appointed.15 Days from the Date of Annual General MeetingADT-1
Sec 134Filing of Financial Statement Financial statement adopted at the AGM along with the consolidated financial statements and documents which are attached to the financial statements30 Days from the date of Annual General MeetingAOC-4
Sec 92(1)Annual ReturnAll companies, whether public or private which are registered in India must file the Form MGT-7 every year. A company files the Form MGT-7 for its annual return.60 Days from the date of Annual General MeetingMGT-7

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