Important statutory due dates for company annual filing for Financial Year 2018-19

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 due dates for Annual Filing for the year 2018-19. 

 

Due dates 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

Appointment of Statutory Auditor : ADT-1 

Due date: 14.10.2019 (if AGM 30.09.2019)

  • 15 days from the conclusion of the AGM 
  • 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 

 

Form AOC 4  

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

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

 

Form MGT 15 

Due date: 29.10.2019 (listed)

  • Report of Annual general Meeting

 

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

 

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) 

 

Due dates for the month of  November, 2019

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 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 no Whole time CS by a PCS

 

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

 

Due dates for the month of  December,2019

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 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 stakeholder in case of Company, karta in case of HUF, trustees in case of trust, partners in case of LLP and partnership firms.

 

Note:

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

 

Period of Delays Fees
Up to 30 days 2 times of normal fees
More than 30 days and up to 60 days 4 times of normal fees
More than 60 days and up to 90 days 6 times of normal fees
More than 90 days and up to 180 days 10 times of normal fees
More than 180 days and up to 270 days 12 times of normal fees

 

To avoid penalties get started with  company Annual Filings

 

Important Annual Filing due Dates:

 

Month  Name of the E-Form Due date in FY 2018-19 Applicable to whom? Remarks 
September 2019 Form DIR 3 KYC

(Directors KYC)

30.09.2019 Person who has been alloted DIN No. If DIN is obtained in FY 2018-19 (1st time KYC)
Opc Annual Filing 30.09.2019 One person Company Filing of  AOC 4
October 2019 GSTR 1 10.10.2019 Registered persons whose aggregated turnover is up to 1.5 crores Monthly return filing
Form ADT-1

(Appointment of Statutory Auditor)

15.10.2019 All types of the companies. If the AGM is held on 30.09.2019
GSTR3B (monthly) 20.10.2019 Person holding GST registration No. Need to file Even if transaction is Nill
Form MGT 15  29.10.2019 Listed companies Report of Annual general Meeting
Form MGT 14 29.10.2019  All the listed Companies If the AGM is held on 30.09.2019
GSTR 1 (quarterly) 30.10.2019 Registered persons who has aggregated turnover up to 1.5 crores. Quarterly return filing
Form AOC 4 30.10.2019 All companies listed with SE of India, having 5 cr of capital and 100 cr turnover If the AGM is held on 30.09.2019
LLP FORM 8  30.10.2019 LLPs registered in India Statement of Account & Solvency is a filing that must be filed every year
Tax Audit 31.10.2019 Pvt Ltd Co., LLP, Partnership Firm, proprietor This is a must for Pvt ltd or Ltd Co.
TDS Return (Quarter 2) 31.10.2019 Organisations and employer who deducts tax and salaried person from whose salary the tax is deducted TDS Return for 22nd Quarter
November, 2019 Form MGT 7  29.11.2019 All the companies registered in India If the AGM is held on 30.09.2019
Form PAS-6  29.11.2019 Unlisted Public companies Reconciliation of Share Capital Audit Report on half yearly basis
December, 2019 Form BEN 2 31.12.2019 Reporting company, LLP, Partnership Firm, Trust & HUF Declaration of Beneficial Owner

 

 

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