Due dates of ROC explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
This article contains various Compliance requirements under Companies Act for the Month of November, 2020 under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / Filing mode |
| Companies Act, 2013 | Within 180 Days From The Date Of Incorporation Of The Company + An additional time of 6 more months shall be allowed by MCA (6+6 months) | As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC. CLICK HERE | MCA E- Form INC 20A (one time compliance) (also covered under CFSS, 2020) |
| Companies Act, 2013 | First declaration within 90 days from the date of notification Dt. 08.02.2019 | A person having Significant beneficial owner shall file a declaration to the reporting company http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019 In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein. | Form BEN-1 Draft Format available at LINK |
| Companies Act, 2013 | 31.12.2020 (Due Date Extended as covered under CFSS 2020 Scheme | Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018. (Within 30 days from deployment of the E –form (earlier the date of receipt of declaration in BEN-1 ) CLICK HERE BEN -2 due date extended till 31.03.2020 Circulars Link: CLICK HERE | Form BEN – 2 (e-form deployed by Ministry (ROC)) on 01.07.2019 |
| Companies Act, 2013 | File between 01.04.2020 to 31.12.2020 without any Additional filing fee (Rs. 10,000/-) | Filing of the particulars of the Company & its registered office. (by every company incorporated on or before the 31.12.2017.) Due date extended- Link : CLICK HERE | Active Form INC -22A |
| Companies Act, 2013 | File between 01.04.2020 to 31.12.2020 without any Additional filing fee (Rs. 5,000/-) | *DIN KYC through DIR 3 KYC Form is an Annual Exercise. Last date for filing DIR-3 KYC for Financial year 2018-19 has been extended till 14th November 2019 CLICK HERE CLICK HERE Annual Exercise: CLICK HERE Penalty after due date is Rs. 5000/-(one time) | E-Form DIR – 3 KYC (Web Based and E-form) |
| Companies Act, 2013 | within 60 days from the date of deployment of this form on the website of the Ministry. | Reconciliation of Share Capital Audit Report (Half-yearly) Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 To be filed all unlisted companies, deemed public companies Till further clarification to be filled in GNL-2 Applicable w.e.f. 30.09.2019 Extension Notification: | E-Form PAS – 6 Available w.e.f. 15.07.2020 (ICSI Representation sent to the ministry to include PAS-6 into CFSS) |
| Companies Act, 2013 | Within 270 days from the date of deployment of this Form | Annual Return To Be Filed By Auditor With The National Financial Reporting Authority CLICK HERE CLICK HERE Click Here Note on NFRA -2 Click Here | NFRA-2 (NFRA-2 e-Form live since 9th December 2019.) |
| Companies Act, 2013 | Due date was 30.06.2020 and can be filed till 31.12.2020 under Moratorium period / CFSS | DPT 3 is a return of deposits that companies must file to furnish information about deposits and/or outstanding receipt of loan or money other than deposits. Company can file Form DPT-3 upto 31.12.2020 without any additional fee | DPT-3 |
| Companies Act, 2013 | Due date is 30.11.2020 and can be filed till 31.12.2020 under Moratorium period / CFSS | IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts | IEPF -2 |
| Companies Act, 2013 | On or before 31.12.2019 | Statement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5(4A) | IEPF Form - 1A |
Due dates of LLP Return Filing
- LLP Form 8 (Statement of Account & Solvency) on or before 31.12.2020 (due date is 31.10.2020 and extended as per Modified LLP Settlement scheme, 2020)
- The charge details i.e. creation, modification or satisfaction of charge, can be filed through Appendix to e-Form 8 (Interim)
- Form LLP -8 can be filed after due date with a penalty of Rs. 100/- per day till the filing is completed.
Due dates of ROC Annual Returns:
| Sl. No. | Particulars | Due Date | E- Form |
| 1 | Appointment of Auditor | Within 15 days from the conclusion of AGM (ratification at every annual general meeting is not mandatory) | ADT-1 |
| 2 | Filing of financial statement and other documents with the ROC | With in 30 days from the conclusion of the AGM, other than OPC (In case of OPC within 180 days from the close of the financial year) | AOC-4 |
| 3 | Filing of annual return by a company. | With in 60 days from the conclusion of AGM | MGT-7 |
| 4 | Filing of Cost Audit Report with the Central Government | With in 30 days from the receipt of Cost Audit Report | CRA-4 |
| 5 | Filing of Resolutions and agreements to the Registrar | Within 30 days from the date of Board Meeting. | MGT-14 |
KEY UPDATES
- MCA Relaxation u/s 149 for FY 2020-21 related Minimum Residency Period
- The Companies Amendment Act, 2020
MCA Monthly Update Calendar: October, 2020
| Sl. No. | Particulars of the Circulars | Link |
| 1 | Please take note that Companies Fresh Start Scheme, LLP Settlement Scheme and Charge related fillings under the Companies Act, 2013 has been extended till 31st December 2020 | Click here |
| 2 | Clarification with regard to creation of deposit repayment reserve of 20% u/s. 73 (2) (C) of the Companies Act 2013 and to invest or deposit 15% of amount of debentures u/r.18 of Companies (Share capital and Debentures) Rules 2014 - COVID-19 - Extension of time-regarding. | Click here |
| 3 | Vacancy Circular for engagement of Consultants in NFRA.(Please apply by Email or Post) | Click here |
| 4 | Companies (Amendment) Act, 2020 | Click here |
| 5. | Extension of Companies Fresh Start Scheme, 2020 till 31.12.2020 | Click here |
| 6 | Extension of time- LLP Settlement Scheme, 2020 till 31.12.2020 | Click here |
| 7 | Extension of time - Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013-. | Click Here |
| 8 | Extension of time for EGM through Video Conference (V)C or Other Audio Visual Means (OAVM) or passing of certain items only through postal ballot without convening general meeting - | Click here |
| 9 | Independent Directors Registration date Extended till 31.12.2020: The Ministry of Corporate Affairs has also extended the time within which Independent Directors of companies have to register themselves on the databank maintained by the IICA from 30.09.2020 to 31.12.2020. | Click here |
| 10 | The Companies (Meetings of Board and its Powers) Third Amendment Rules, 2020. | Click here |
| 11 | Stakeholders may please note that as part of Government of India’s Ease of Doing Business(EODB) initiatives, the Ministry of Corporate Affairs has integrated with Profession Tax – Karnataka. SPICe+ applications approved for the State of Karnataka w.e.f 08th October 2020 shall mandatorily provide Profession Tax Registration also. Stakeholders may kindly take note and refer instruction kit and FAQs for more details. | Click here |
| 12 | Please take note that Companies Fresh Start Scheme, LLP Settlement Scheme and Charge related fillings under the Companies Act, 2013 has been extended till 31st December 2020 | Click here |
| 13 | MCA Relaxation u/s 149 for FY 2020-21 related Minimum Residency Period | Click here |
| 14 | The Companies (Prospectus and Allotment of Securities) Amendment Rules, 2020. | Click here |
| 16 | Companies Fresh Start Scheme, LLP Settlement Scheme and Charge related fillings under the Companies Act, 2013 has been extended till 31st December 2020. | Click here |
Key Facts About Due dates of ROC
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is Due dates of ROC?
Due dates of ROC is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.
Who needs to know about Due dates of ROC?
Business owners, startups, professionals, and taxpayers dealing with Due dates of ROC should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Due dates of ROC: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
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