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.
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 |
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|
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 |
|
Due Date for CRA-2 is 30 days from the date of BM or 180 from 1st April. Whichever is earlier. |
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|
3 |
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. |
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|
4 |
All DIN Holders |
DIR-3 KYC (Web/ Form) |
KYC of person holding DIN as on 31-Mar-2023 |
30-Sep-2023 |
|
OCTOBER -2023 |
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|
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. |
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|
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. |
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|
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. |
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|
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 |
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|
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. |
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|
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. |
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