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.
| 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 Statutory due dates for Company Annual Filing:
| 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 | A person who has been allotted 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 |
|
(Appointment of Statutory Auditor) |
15.10.2019 | All types of companies. | If the AGM is held on 30.09.2019 | |
| GSTR3B (monthly) | 20.10.2019 | The person holding GST registration No. | Need to file Even if the 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 have 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 | Organizations 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 a 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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