A List of Statutory due dates for Company Annual Filing  for Financial Year 2018-2019

Every Company is required to file the annual accounts and the annual returns within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. Following are the few Statutory due dates for Annual Filing for the year 2018-19. 

Statutory Due dates for Company Annual Filing for the month of September-2019

Directors KYC: Form DIR 3 KYC

Due date: 30.09.2019

• File E form DIR 3KYC for Din obtained in FY 2018-19 (1st time KYC)
• File web form KYC for 
• Existing DIN ( i.e doing 2nd time KYC) when there is no change in particulars. If Mobile Number and Email changes File E form DIR 3 KYC 
• File E form DIR 6 in case of change of other particulars and then file DIR 3KYC

Due dates for the month of October 2019

1. Appointment of Statutory Auditor: ADT-1 

Due date: 14.10.2019 (if AGM 30.09.2019)

• 15 days from the conclusion of the AGM 
• The resolution shall not include ratification of the next AGM as the Companies Amendment 2017 has removed this requirement
• Appointment of Auditor for 6th AGM ie for 5 years

2. Form AOC 4

Due date: 29.10. 2019( if AGM is 30.09.2019)*

• Adoption of Annual accounts
• Same timeline for XBRL
• Consolidation and standalone to be filled

3. Form MGT 15 

Due date: 29.10.2019 (listed)

• Report of Annual General Meeting

4. MCA Form MGT 14

Due date: 29.10.2019 ( if AGM 30.09.2019)IF applicable within 30 days of event 

Filing of Special resolution/Ordinary Resolution with MCA regarding Board Report and Annual Accounts

5. LLP FORM 8 

Due date: 29.10.2019

LLP Form 8 or Statement of Account & Solvency is a filing that must be filed every year by all Limited Liability Partnerships (LLPs) 

Statutory due dates for Company Annual Filing for the month of  November 2019

1. ROC Form MGT 7 

Due date: 29.11.2019 ( if AGM is 30.09.2019)

• Form MGT7  is for Annual Return
• MGT 8 to be attached by a listed company or a company having paid-up share capital of 10 crore rupees or more or turnover of 5⃣0⃣ crore rupees or more, shall be certified by a Company Secretary in practice and the certificate shall be in Form No. MGT.8.
• If the date of MGT 8 is disclosed after October 01, 2019 then UDIn shall be generated by practicing CS within 15 days of signing 
• Form to be signed by only Qualified Company Secretary
• To be certified by a Whole-time CS and in case of no Whole-time CS by a PCS

2. Form PAS-6 

Due date: 29.11.2019

( for all unlisted companies, deemed public companies )

• Unlisted public companies
• PAS 6 format is already prescribed
• Till further clarification to be filled in GNL-2

Statutory due dates for Company Annual Filing for the month of  December 2019

1. Declaration of Beneficial Owner: Form BEN 2

Due date: 31.12.2019 (due to extension as per General circular 10/2019)

• To be filled by the reporting company who has a shareholder Body corporate, LLP, partnership firm, trust, HUF ie non individuals.
• To  be filled if the direct and indirect holding is 10% or more in form BEN -1 which will be attached to BEN – 2
• Not applicable to Govt comp, OPC.
• BEN 1 will be filled by majority stakeholders in the case of Company, Karta in the case of HUF, trustees in case of a trust, partners in case of LLP, and partnership firms.

Note:

• Per day 100 Rs additional fees are applicable for forms like LLP form 8,  AOC 4, MGT 7, etc
• For other forms and documents, Companies may get penalized if the time limit of days exceeds as follows.

To avoid penalties get started with  Company Annual Filings

Important Statutory due dates for Company Annual Filing: