Annual Filing Due Date Calendar - Aug to Nov 2023

CS Divesh Goyal | Last updated: 11 August 2023

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Quick Summary

This guide outlines the critical ROC (Registrar of Companies) filing deadlines for companies and LLPs from August to November 2023. These months are vital for annual general meetings, finalising financial statements, and submitting annual forms. Missing these deadlines can result in additional fees and penalties, so it's essential to be aware of and adhere to the specified dates.

SHORT SUMMARY

In this article, the author shall discuss the due dates of ROC forms in relation to the Companies Act and LLP Act in the months of September, October, and November 2023.

These three months are very crucial from the point of view of corporations. In these months, Companies have to hold their Annual General Meetings, finalize their financial statements, and file the annual forms with Roc.

ROC Filing Deadlines: Aug-Nov 2023 Companies Act and LLP

Every Company should complete the filing of forms with ROC on or before the due dates. These days, the Ministry is very strict about delays in filing the forms. Delay in filing any form can cause additional fees as well as a penalty or fine for the Company.

Note: In this editorial, we have taken the base AGM date as September 30, 2023.

MONTH-WISE DUE DATE CALENDAR

S. No.	Type of Company	Form No	Purpose	Due Date
	SEPTEMBER-2023
1	OPC	AOC-4	Filing of Financial Statement	27-Sep-2023
2	Company on which Cost Audit Applicable	CRA-2	Appointment of Cost Auditor	28-Sept-2023
2		Due Date for CRA-2 is 30 days from the date of BM or 180 from 1st April. Whichever is earlier.
3		CRA-3	Submission of Report of Cost Audit by the Auditor to Company	28-Sept-2023
3		The Cost Auditor must submit his report to the Company within 180 days.from the end of financial year.
4	All DIN Holders	DIR-3 KYC (Web/ Form)	KYC of person holding DIN as on 31-Mar-2023	30-Sep-2023
	OCTOBER -2023
5	OPC	ADT-1	Appointment of Auditor	11-Oct-2023
		In case of OPC Due Date of AGM is 27-Sept-2023 therefore due date of ADT-1 shall be calculated accordingly.
6	Other Companies	ADT-1	Appointment of Auditor	14-Oct-2023
		ADT-1 required to file with ROC within 15 days from the in this editorial we have take Base Date of AGM as 30-Sept-2023.
7	All Companies	AOC-4	Filing of Financial Statement	29-Oct-2023
		Due Date of AOC-4 CFS, AOC-4 XBRL all are same as mentioned above. With in 30 days of AGM.
8	All Companies	DIR-12	Regularization of Additional Director	30-Oct-2023
9	LLP	LLP-8	Statement of Account & Solvency	30-Oct-2023
10	All Companies	MSME-1	Details of Pending payment to MSME Vendors	31-Oct-2023
	NOVEMBER -2023
11	OPC	MGT-7A	Annual Return	26-Nov-2023
		Within 60 from the Due Date of AGM. In case OPC Due Date of AGM is 27-Sept-2023.
12	Other Companies	MGT-7 / MGT-7A	Annual Return	29-Nov-2023
13	Unlisted Public Companies	PAS-6	Reconciliation of Share Capital Audit	29-Nov-2023
14	Entities Covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018	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
15	Companies on which CSR applicable	CSR-2	Reporting of CSR Contribution	31-March-2024
		It is advisable to file with AOC-4.

FAQ :

The AOC-4 form is used for the filing of financial statements.

The deadline for filing the ADT-1 form for other companies is 14th October 2023.

The due date for the MGT-7/MGT-7A annual return for companies is 29th November 2023.

The DIR-3 KYC form is for the KYC of persons holding a DIN (Director Identification Number) as of 31st March 2023.

The LLP-8 form is a Statement of Account & Solvency for LLPs.

The CSR-2 form for reporting CSR contributions is due on 31st March 2024.

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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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