In order to run a company, there are certain RoC compliances laid down by the Ministry of Corporate Affairs (MCA) that a company must take care of each year. Failing to comply with these regulations often leads to paying a hefty amount of penalty or late fees.
Hence, in order to avoid such a scenario, it is advisable that companies make sure that these basic provisions are complied with. It must be noted that the due dates mentioned in this article are subject to any extensions/ exemptions as may be made by MCA.
RoC Compliances
| Sr. No | Particulars | e-Form | Due Date |
| 1 | Return of deposits regarding outstanding receipt of loan or money other than deposits. | DPT-3 | 30.06.2021 |
| 2 | Any person who has been allotted DIN on or before 31st March, need to file this form to update their details | DIR-3 KYC | 30.09.2021 |
| 3 | Return for half year ended 31st March regarding outstanding payments to Micro or Small Enterprises for a period exceeding 45 days | MSME-1 | 31.07.2021* |
| 4 | Return for half year ended 30th September regarding outstanding payments to Micro or Small Enterprises for a period exceeding 45 days | MSME-1 | 29.10.2021 |
| 5 | Notice of appointment of auditor to be given within 15 days of such appointment in AGM | ADT-1** | 14.10.2021 |
| 6 | Filing financial statement and other documents with the Registrar | AOC-4 | 29.10.2021 |
| 7 | Annual Return | MGT-7 | 28.11.2021 |
*The due date of filing MSME-1 is 30th April, however, MCA vide circular number 06/2021 and 07/2021 dated May 03, 2021, has given a relaxation due to COVID-19, allowing stakeholders to file various forms due for filing during 01/4/2021 to 31/05/2021 under the Companies Act, 2013/LLP Act, 2008 by 31st July, 2021 without payment of additional fees.
**In case the auditor has been appointed in Board Meeting, ADT-1 must be filed within 15 days from the date pf appointment as decided in the Board Meeting.
Other Compliances
| Sr No | Particulars | Companies Act, 2013 | Provision |
| 1 | Board Meeting | Section 173 (1) | At least 4 Board Meetings must be held in a financial year in such a way that the gap between two Board Meetings does not exceed 120 days |
| 2 | MBP-1 | Section 184 (1) and Rule 9 (1) of Meetings of Board and its Powers, 2014 | Every Director of the company shall submit a disclosure in MBP-1 in the first Board Meeting he/ she participates in |
| 3 | DIR-8 | Section 164 (2) and Rule 14 (1) of Appointment and Qualification of Directors, 2014 | Every person appointed/ re-appointed as a Director shall submit disclosure of their non-disqualification in form DIR-8 at the time of such appointment/ re-appointment |
| 4 | Annual General Meeting | Section 96 | Every Company other than OPC shall hold an AGM within 6 months of completion of the financial year. Eg.: If the year ends on 31st March, 2021, the AGM must be held on or before 30.09.2021 |
| 5 | Statutory Registers | Every Company shall maintain a register of : – Members – Share Transfer and Share Transmission – Charge – Directors And KMPs – Directors And KMPs’ shareholding – Deposits – Loans/Guarantee – Contracts or Arrangements in which Directors are interested |
Due date for AOC-4 is within 30 days of holding AGM. If AGM is held on 30.09.2021, AOC-4 shall be filed on 29.10.2021
Due date for MGT-7 is within 60 days of holding AGM. If AGM is held on 30.09.2021, MGT-7 shall be filed on 28.11.2021
A director must submit disclosure of interest in form MBP-1 in the first Board Meeting that he/she participates in.
Hello @Paritosh_Trivedi
The due date to hold the AGM for the FY 2020-21 is within 6 months of the end of the Financial Year, unless any extension provided by the Ministry of Corporate Affairs. Hence, if FY 2020-21 ends on 31/03/2021, the last date of holding an AGM will be 30/09/2021.
You can read more about various mandatory compliances and their due dates here:
Hope this helps@
Hey @Archan434
The due date to hold Annual General Meeting is within 6 months of the end of a financial year. Yes, AGM minutes can be maintained in an electronic form.
You can read about preparing AGM Minutes here:
Hope this helps!
Hey @vijaydutta1
e-Form ADT-1 is the notice by the Company to Registrar intimating the appointment of an auditor. Such form shall be accompanied by Appointment Letter by company, consent letter by auditor and a board resolution regarding the appointment.
Hope this helps!
Can AGM be called at shorter notice? Also, when can an AGM be held?
Hello @emmy
Yes, AGM can be held at a shorter notice if consent of atleast 95% of the members entitled to bote has been obtained. AGM can be held on any day including a public holdiday or Sunday except a national holiday
Hope this helps!