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D.C. Roy (CA)     16 September 2021

Company Compliance Dead lines

Dear Sir ,


Company incorporated on 09-Sep-2020 (Form 20 INC 22, INC 20A Filed) PUP :10K

Co Decided to break 1st Financial Year  on 31.03.2021 and  close the books of accounts.
Till date no AGM  held, No first auditor appointed.  Just this week they found an auditor 
Initiated the ADT-01Filing process. Kindly advice on implications and due date of filing the annual accounts with MCA. Also Whether the benefit of 1st AGM in 9 months from the closure of 1st FY  is applicable in this case, If so what shall be due dates in this regards.

Thanks & regards

D.C Roy






 3 Replies

Aniruddha Patra

Aniruddha Patra   17 September 2021

The benefit will be given to the company for 1st AGM, should be held within 9 months frm the closure of 1st FY. Then within 30 days from the date of AGM file with ROC in form AOC - 4. For more details u can refer u/s 137 of the Companies Act, 2013.
D.C. Roy

D.C. Roy (CA)     17 September 2021

Ok What about penalty for not appointing first auditor. will it be a prob when auditor is appointed in agm by filing adt-01 now
Aniruddha Patra

Aniruddha Patra   17 September 2021

U can referfor more details u/s 147 for punishment for contravention appointment of first auditor and also refer u/s 139 of the Companies Act, 2013.

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