DUE DATE OF ANNUAL FORMS
PROVISION OF LAW
A. Due Date of AOC-4: (1) A copy of the financial statement, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under this Act, duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting in AOC-4, with such fees or additional fees as may be prescribed.
B. Due Date of ADT-1(1): Provided also that the company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed.
C. Due Date of MGT- 7(4): Every company shall file with the Registrar a copy of the annual return, within sixty days FROM the date on which the annual general meeting is held or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting, with such fees or additional fees as may be prescribed.
D. Due Date of DIR-12(2): A return containing such particulars and documents as may be prescribed, of the directors and the key managerial personnel shall be filed with the Registrar within thirty days FROM the appointment of every director and key managerial personnel, as the case may be, and within thirty days of any change taking place.
ANALYSIS OF PROVISIONS:
Due Date of AOC-4 and ADT-1:
AOC-4 required to file within thirty days OF Annual General Meeting. ADT-1 required to file within fifteen days OF Annual General Meeting As per above language, one can opine that while calculating the 30 days or 15 days from the AGM due to the word “OF” the date of AGM shall be “include”.
Due Date of MGT-7 and DIR-12:
MGT-7 required to file within sixty days FROM Annual General Meeting. DIR-12 required to file within Thirty days FROM Annual General Meeting As per above language, one can opine that while calculating the 60 days or 30 days from the AGM due to the word “FROM” the date of AGM shall be “Exclude”.