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.
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 |
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