Due Dates of ROC Return and Income Tax Return of Companies [FY 2017-18] By Sarah Bhandari


We know that all companies irrespective of turnover or activity is also required to appoint an Auditor within 30 days of incorporation. But filing ADT-1 for the First Auditor is not required because it falls under section 139(6) of the Companies Act, 2013 whiling filing ADT-1 is applicable to 139(1) of the Companies Act, 2013. Thus, it is clear that filing of ADT-1 for the first auditor appointment is optional.
Read Section 129
- The financial statements shall give a true and fair view of the state of affairs of the company or companies, comply with the accounting standards notified under section 133 and shall be in the form or forms as may be provided for different class or classes of companies in Schedule III
- Provided that the items contained in such financial statements shall be in accordance with the accounting standards:
- Provided further that nothing contained in this sub-section shall apply to any insurance or banking company or any company engaged in the generation or supply of electricity, or to any other class of company for which a form of financial statement has been specified in or under the Act governing such class of company:
- Where a company has one or more subsidiaries, it shall, in addition to financial statements provided under sub-section (2), prepare a consolidated financial statement of the company and of all the subsidiaries in the same form and manner as that of its own which shall also be laid before the annual general meeting of the company along with the laying of its financial statement under sub-section (2).
- Provided that the company shall also attach along with its financial statement, a separate statement containing the salient features of the financial statement of its subsidiary or subsidiaries in such form as may be prescribed.
- Provided further that the Central Government may provide for the consolidation of accounts of companies in such manner as may be prescribed.
- At every annual general meeting of a company, the Board of Directors of the company shall lay before such meeting financial statements for the financial year.
Name of E-form |
Purpose of |
Due Date |
Due Date for FY 2017-18 |
Form ADT-1 |
Appointment of Auditor |
15 days from the conclusion of AGM |
15th October 2018 |
Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements) |
Annual Accounts Filing |
30 days from the conclusion of the AGM (In case of OPC within 180 days from the closure of the financial year) |
30th October 2018 |
Form MGT-7 |
Annual Return Filing |
60 days from the conclusion of AGM |
29th November 2018 |
Form CRA-4 |
Cost Audit Report Filing |
30 days from the receipt of Cost Audit Report |
30 days from |
Form MGT-14 |
Board Report and Annual Accounts Filing |
30 days from the date of Board Meeting |
30 days from the date of Board Meeting |
ALL COMPANIES WHICH ARE REGISTERED IN INDIA ARE REQUIRED TO FILE ANNUAL RETURN AND INCOME TAX RETURN EACH YEAR, NO MATTER WHETHER THEY CARRIED ON ANY BUSINESS ACTIVITY DURING THE FINANCIAL IRRESPECTIVE OF BUSINESS TURNOVER OR ACTIVITY.
PS: If a company is registered between January 1 and March 31, ROC Filings can be skipped but yet again Income Tax Return has to be filed even if the Company received COI from MCA on March 31.

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About Author
Sarah Bhandari
Qualification: Company Secretary (Executive)
Company: Compliance Calendar LLP
Location: Delhi
Member Since: 26 Jun 2018 | Total Articles Contributed: 11
About Author :
Working to Learn and Make my budding-career flourish.
Nice Write-up Sarah. Charts of Due dates are really helpful.