Due Dates: MCA and Income Tax Return

All companies registered in India must file MCA annual return and income tax return each year, irrespective of business turnover or activity. In this article, we look at the important due dates for company annual return filing and income tax return filing.

FY2017 -18 Due Date for Filing MGT-7 and AOC-4 Extended

The Ministry of Corporate Affairs, in a statement dated the 29

th of October 2018, has consented to favor the requests of the stakeholders by extending the due date of filing Financial Statements and Annual Returns in the applicable forms (details of which are provided below). The latest pronouncement allows the concerned assesses to complete these obligations by the 31st of December, 2018. The concerned notification for the due date extension is enclosed below:

Click here to know more.

Annual Return Due Date

All companies registered in India like private limited company, one person company, limited company, and section 8 company must file MCA annual return each year. Prior to filing annual return, all companies irrespective of turnover or activity is also required to appoint an Auditor within 30 days of incorporation.

Annual return of the company must be filed after conducing the Annual General Meeting of the company. Newly incorporated Companies can conduct the first Annual General Meeting within 18 months from date of incorporation or 9 months from the date of closing of financial year, whichever is earlier. Subsequent Annual General Meetings should be held within 6 months from the end of that financial year. So a Company's annual return and other statutory filing as below would be due as follows:

Due Dates of ROC Return Filing (FY 2017-18)

Name of E-form	Purpose of E-form	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	Annual Accounts	30 days from the conclusion of the AGM (In case of OPC within 180 days from the close of the financial year)	30th October 2018
Form MGT-7	Annual Return	60 days from the conclusion of AGM	29th November 2018
Form CRA-4	Cost Audit Report	30 days from the receipt of Cost Audit Report	30 days from the receipt of Cost Audit Report
Form MGT-14	Board Report and Annual Accounts	30 days from the date of Board Meeting	30 days from the date of Board Meeting

However, private limited companies that were incorporated between 1st January - 31st March of a financial year can conduct the first Annual General Meeting after 18 months. Hence, such companies incorporated between 1st January - 31st March could file the MCA annual return on or before 18 months from end of financial year (i.e. 30th September of Next Year)

Income Tax Return - 30th September

In addition to MCA annual return, companies must also file income tax return irrespective of business turnover, income, profit or loss. Hence, even dormant companies with no transactions are required to file income tax return each year in ITR-6 return filing. The due date for filing income tax return for a company is on or before the 30th of September.

The MCA annual return filing exemption available for newly incorporated companies between 1st January - 31st March is not available under the Income Tax Act. Hence, even a company incorporated on 25th March must file its income tax return for the entire financial year on or before 30th September. The ITR-6 Income Tax Form applicable for companies for AY2018-19 (FY2017-18) is reproduced below for reference:

Company MCA & Income Tax Filing

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Company Annual Return Filing

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Frequently Asked Questions

Common questions about MCA and Income Tax Return Filing India.

For the financial year 2017-18, the due date for filing Form MGT-7 (MCA annual return) has been extended to 31st December 2018. The due date for filing the income tax return for companies is 30th September. Companies must file their income tax return in ITR-6 form on or before 30th September, irrespective of their incorporation date or turnover.

No, all companies registered in India, including newly incorporated ones, must file the MCA annual return and income tax return each year, regardless of their business turnover or activity. However, newly incorporated companies between 1st January and 31st March of a financial year can conduct their first Annual General Meeting (AGM) within 18 months from the end of the financial year and file the MCA annual return accordingly. But for income tax return, there is no such exemption, and all companies must file ITR-6 by 30th September.

Form ADT-1 is for the appointment of an auditor for the company. All companies, irrespective of turnover or activity, are required to appoint an auditor within 30 days of incorporation. Form ADT-1 is due within 15 days from the conclusion of the Annual General Meeting (AGM). For the financial year 2017-18, the due date for filing Form ADT-1 is 15th October 2018.

Form AOC-4 is for filing the annual accounts of the company. It is due within 30 days from the conclusion of the Annual General Meeting (AGM). For a One Person Company (OPC), Form AOC-4 is due within 180 days from the close of the financial year. For the financial year 2017-18, the due date for filing Form AOC-4 is 30th October 2018.

Form CRA-4 is for filing the cost audit report of the company. It is due within 30 days from the receipt of the cost audit report. The due date for filing Form CRA-4 is specific to each company and depends on when they receive their cost audit report.

Form MGT-14 is for filing the board report and annual accounts of the company. It is due within 30 days from the date of the board meeting in which the board report and annual accounts were approved. The due date for filing Form MGT-14 is specific to each company and depends on the date of their board meeting.

No, the MCA annual return and income tax return have separate due dates and filing processes. The MCA annual return is filed through various forms like MGT-7, AOC-4, ADT-1, etc., while the income tax return is filed in ITR-6 form. The due dates for these filings are also different – 31st December 2018 for MCA annual return forms and 30th September for income tax return (for FY 2017-18).

No, there is no exemption for dormant companies from filing the income tax return. Even if a company has no transactions, income, profit, or loss during the financial year, it is still required to file the income tax return in ITR-6 form on or before 30th September every year.

The due date for filing the income tax return for companies is fixed at 30th September every year, as per the Income Tax Act. There is no provision for seeking an extension for filing the income tax return. However, the MCA annual return filing due dates have been extended to 31st December 2018 for the financial year 2017-18 by the Ministry of Corporate Affairs.

The article provides a link to the ITR-6 form applicable for companies for the assessment year 2018-19 (financial year 2017-18). Companies can refer to the embedded PDF document in the article to access the ITR-6 form for filing their income tax return for the financial year 2017-18.