Legal Compliance Calendar for FY 2022-23

Corporate secretarial and FEMA compliances

S.No.

Compliance area

Compliance description

Frequency

Due date

1

Annual General Meeting (AGM)

Shareholder's meeting to approve financial
statements, auditor's appointment and
dividend declaration

Yearly

Within 15 months from the last AGM or 6 months from the closure of financial year, whichever is later.

2

Board meetings

Meeting of the Board of Directors to
approve regular business

Quarterly

4 meetings in a calendar year with a maximum gap of 120 days between two
consecutive meetings (Extended to 180 days for meetings till 30 September 20)

3

Financial statements XBRL

Filing of financial statements with
Registrar of Companies (RoC)

Yearly

Within 30 days from the date of AGM

4

Company Annual Return MGT 7

Filing of annual return with RoC

Yearly

Within 60 days of AGM

5

Assets & Liabilities (FLA)

Annual return on Foreign Assets and
Liabilities to be submitted with the Reserve
Bank of India

Yearly

15-07-2021

6

Annual declaration

Annual declaration from the existing
directors in Form DIR-8 and Form MBP-1

Yearly

In the first board meeting of the company and thereafter before the first
board meeting of the financial year

7

CSR committee meetings

Disclosure of composition of CSR Committee and ensuring that a company spends in every financial year (FY) at least
2% of the average net profits made during the three immediately preceding Fys

Quarterly

Along with Board Meeting

8

MSME return

Half-yearly return for informing outstanding payment to micro and small scale vendors

Half-yearly

For October 2021 to March 2022 return –
due date of return is 30 April 2022
For April 22 to September 22 return – due date of return is 30 October 2022

9

MGT 14

To be filed by the companies after passing any resolution (On occurrence of any event)

29.10.2022 (Within 30 Days of Passing of Board Resolution)

10

DPT-3

Annual return to be submitted to ROC stating the money taken by company not in the form of deposits FY 2021-22

Yearly

30-06-2022

11

DIR-3 KYC

KYC form for all directors

Yearly

30-09-2022

12

Realisation of export proceeds

Within 9 Months

13

Cost Audit

Submission of the Cost Audit Report to the Board of Directors

Yearly

within 180 days of the closure of financial year

14

Cost Audit

Form CRA-4

Yearly

30 Days from Receipt of Audit Report

15

LLP Form 11

LLP Annual Return

Yearly

30-05-2022

16

LLP Form 8

Statement of Account and Solvency of LLP

Yearly

30-10-2022

17

Charge Creation

Creation, Modification and Satisfaction of Charge

Event based

18

DIR 11 AND 12

Change in Director

Event based

Direct tax compliances

S.No.

Compliance area

Compliance description

Frequency

Due date

1

Corporate income tax

Advance tax payment

Quarterly

I

15-06-2022

II

15-09-2022

III

15-12-2022

IV

15-03-2023

2

Corporate income tax

Return of income FY 2021-22

Yearly

31-10-2022

3

TDS and TCS

TDS and TCS Payment

Monthly April-21

07-05-2022

May-21

07-06-2022

Jun-21

07-07-2022

Jul-21

07-08-2022

Aug-21

07-09-2022

Sep-21

07-10-2022

Oct-21

07-11-2022

Nov-21

07-12-2022

Dec-21

07-01-2023

Jan-22

07-02-2023

Feb-22

07-03-2023

Mar-22

30-04-2023

4

TDS

TDS Return
(Salary and Non-Salary)

Quarterly I

31-07-2022

II

31-10-2022

III

31-01-2023

IV

31-05-2023

5

TCS

TCS Return

Quarterly I

15-07-2022

II

15-10-2022

III

15-01-2023

IV

15-05-2023

6

Withholding Taxes

Withholding tax certificate
(Form-16 Salary)

Yearly

15-06-2023

7

Tax audit for FY 2021-22

Filing of prescribed information in Form No 3CD, accompanied by tax auditor's certificate in Form No 3CB

Yearly

31-10-2022

8

Specified financial
transactions

Filing of Form 61A FY 2021-22

Yearly

31-05-2022

Indirect Tax Compliances

S.No.

Compliance area

Compliance description

Frequency

Due date

1

Details of outward supplies of
goods or services

Form GSTR-1

Monthly

April-21

11-05-2022

May-21

11-06-2022

Jun-21

11-07-2022

Jul-21

11-08-2022

Aug-21

11-09-2022

Sep-21

11-10-2022

Oct-21

11-11-2022

Nov-21

11-12-2022

Dec-21

11-01-2023

Jan-22

11-02-2023

Feb-22

11-03-2023

Mar-22

11-04-2023

3

Monthly Return

Form GSTR-3B

Monthly

April-21

20-05-2022

May-21

20-06-2022

Jun-21

20-07-2022

Jul-21

20-08-2022

Aug-21

20-09-2022

Sep-21

20-10-2022

Oct-21

20-11-2022

Nov-21

20-12-2022

Dec-21

20-01-2023

Jan-22

20-02-2023

Feb-22

20-03-2023

Mar-22

20-04-2023

4

Job Work Return

ITC 04

Half Yearly I

25-10-2022

Half Yearly II

25-04-2023

5

Annual return
and GST Audit

Form GSTR-9 and Form & GSTR-9C : FY 2021-22

Yearly

31-12-2022

Payroll and labour law compliances

S.No.

Compliance area

Compliance description

Frequency

Due date

1

Professional tax

Monthly Returns

Monthly April-21

31-05-2022

May-21

30-06-2022

Jun-21

31-07-2022

Jul-21

31-08-2022

Aug-21

30-09-2022

Sep-21

31-10-2022

Oct-21

30-11-2022

Nov-21

31-12-2022

Dec-21

31-01-2023

Jan-22

28-02-2023

Feb-22

31-03-2023

Mar-22

30-04-2023

2

Provident fund & ESIC

Monthly payment and Returns

Monthly April-21

15-05-2022

May-21

15-06-2022

Jun-21

15-07-2022

Jul-21

15-08-2022

Aug-21

15-09-2022

Sep-21

15-10-2022

Oct-21

15-11-2022

Nov-21

15-12-2022

Dec-21

15-01-2023

Jan-22

15-02-2023

Feb-22

15-03-2023

Mar-22

15-04-2023

3

Maharashtra Labour Welfare Fund

Half Yearly Payment

April to June

15-07-2022

July to Jan

15-01-2023

4

Payment of Bonus Act

Return/ Form D

Annual

Within 30 days of Payment of Bonus