FILING OF ANNUAL ACCOUNTS WITH ROC

Dear Sirs, One Private limited company held with AGM with provisional financial statements for the financial year 2018-19 due to Auditing was not completed the time of AGM . They have completed their audit on February 2020. What are consequences they have to face with regard to delay in filing returns with ROC, What are the forms they have to file with ROC after audited financial statements are available.Kindly guide 

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Quick Summary
A private limited company held its AGM with provisional statements for FY 2018-19 as the audit wasn't complete. The audit finished in February 2020. This discussion clarifies the consequences of delayed ROC filing and the necessary forms, AOC-4 and MGT-7. Fortunately, the Company Fresh Start Scheme 2020 offers a moratorium period, allowing filing with normal fees and no penalties.

Recent notification on filling returns of defoltet co

The Company shall file Form AOC-4(Form for Financial Statements) & MGT-7(Form for Annual Return) with the ROC with normal fees.

As per the recent announcement of Company Fresh Start Scheme, 2020 companies are given moratorium period of april 2020 to September 2020 for completing all their pending filling except for few forms. 

You can file the form now with normal fees. No additional fees and penalty will be applicable in this regard. You have to apply for immunity certificate after the filing, 

Link has been attached for your reference. 

https://www.mca.gov.in/Ministry/pdf/Circular12_30032020.pdf

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