Annual Filing Due Date Calendar As per Type of Companies

CS Divesh Goyal | Last updated: 04 August 2023

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Quick Summary

This article provides a comprehensive calendar of annual filing due dates for various company types, including One Person Companies (OPCs), Private Limited Companies, and Unlisted Public Limited Companies. It highlights the importance of adhering strictly to these deadlines to avoid penalties from the Registrar of Companies (ROC), which has recently issued notices for late filings. The guide details specific forms and their respective due dates for financial statements, annual returns, auditor appointments, and other crucial compliances.

SHORT SUMMARY

In this article, the author shall discuss the due dates for the annual filing of all types of companies, like one-person companies, Small companies, non-small companies, Public companies, etc.

Company Annual Filing Due Dates: Your Essential Calendar

Every company should adhere to these due dates very strictly. These days, ROCs are imposing a lot of penalties for delays in filing the forms. ROC has issued notice to 4000 companies for a delay in filing BEN-2.

In this editorial, we tried to cover all the annual filing due dates for the benefit of corporations and fraternities.

COMPANY-WISE DUE DATES CALENDAR

S. No.	Type of Company	Form No	Purpose	Due Date
	ONE PERSON COMPANY
1.	OPC	AOC-4	Filing of Financial Statement	27-Sep-2023
2.		MGT-7A	Filing of Annual Return	26-Nov-2023
3.		ADT-1	Appointment of Auditor	11-Oct- 2023
		DIR-3 KYC	KYC of person holding DIN as on 31-Mar-2023	30-Sep-2023
		MSME-1	Details of Pending payment to MSME Vendors	31-Oct-2023
	PRIVATE LIMITED COMPANY
4.	Private Company	DIR-3 KYC	KYC of person holding DIN as on 31-Mar-2023	30-Sep-2023
5.		ADT-1	Appointment of Auditor	14-Oct-2023
6.		AOC-4	Filing of Financial Statement	29-Oct-2023
7.		DIR-12	Regularization of Additional Director	30-Oct-2023
8.		MSME-1	Details of Pending payment to MSME Vendors	31-Oct-2023
9.		MGT-7A	Annual Return	29-Nov-2023
10.		CSR-2	Reporting of CSR Contribution	31-March-2024
	UNLISTED PUBLIC LIMITED COMPANY
11.	Public Company	DIR-3 KYC	KYC of person holding DIN as on 31-Mar-2023	30-Sep-2023
		ADT-1	Appointment of Auditor	14-Oct-2023
12.		AOC-4	Filing of Financial Statement	29-Oct-2023
13.		DIR-12	Regularization of Additional Director	30-Oct-2023
14.		MSME-1	Details of Pending payment to MSME Vendors	31-Oct-2023
15.		MGT-7	Annual Return	29-Nov-2023
16.		CSR-2	Reporting of CSR Contribution	31-March-2024
	EVENT-BASED COMPLIANCES
17.	Cost Audit	CRA-2	Appointment of Cost Auditor	28-Sept-2023
		Due Date for CRA-2 is 30 days from the date of BM or 180 from 1st April. Whichever is earlier.
18.	Cost Audit	CRA-3	Submission of Report of Cost Audit by the Auditor to Company	28-Sept-2023
		The Cost Auditor must submit his report to the Company within 180 days. from the end of financial year.
19.	NFRA	NFRA-2	Annual return filed by Statutory Auditor with the (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018.	30-Nov-2023

FAQ :

For an OPC, the due date for filing financial statements (AOC-4) is 27th September 2023, for the annual return (MGT-7A) it's 26th November 2023, and for the appointment of an auditor (ADT-1) it's 11th October 2023.

A Private Limited Company must file its financial statement (AOC-4) by 29th October 2023 and its annual return (MGT-7A) by 29th November 2023. The appointment of an auditor (ADT-1) is due by 14th October 2023.

Unlisted Public Limited Companies need to file their financial statements (AOC-4) by 29th October 2023 and their annual return (MGT-7) by 29th November 2023. The appointment of an auditor (ADT-1) is due by 14th October 2023.

The due date for DIR-3 KYC, which is for the KYC of persons holding a DIN as of 31st March 2023, is 30th September 2023 for all types of companies mentioned.

The deadline for reporting CSR contributions (CSR-2) is 31st March 2024 for both Private Limited Companies and Unlisted Public Limited Companies.

The due date for appointing a Cost Auditor (CRA-2) is 28th September 2023, and the submission of the Cost Audit Report (CRA-3) by the auditor to the company is also due by 28th September 2023.

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About the Author

CS Divesh Goyal

Practicing Compnay Secretary

CAREER PROFILE He is a Fellow Member of the Institute of Companies Secretaries of India having intense expertise in Corporate Law for the last 8 years. He is a young and progressive Practicing Company Secretary with zeal to dig deep into the nuances of Corporate Laws. Being a researcher at heart, he has done ... Read more

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