As a business owner or an entrepreneur, you might already be aware of the importance of complying with the Registrar of Companies (ROC) regulations in India.
Every business structure registered in India, such as Private Limited Company, Public Limited Company, One Person Company, Limited Liability Partnership, etc., is obligated to file specific forms every year with the Registrar of Companies. These filings are essential to ensure transparency and compliance in the operations of the company or LLP.
According to the Companies Act, 2013, and the Limited Liability Partnership Act, 2008, all companies and LLPs registered in India must comply with ROC Annual Filing.
ROC filing must be done annually or at the time of specific events. Non-compliance with ROC filings can result in a hefty penalty, and companies and LLPs should keep track of all the important due dates for both Annual and Event-Based ROC Compliances.
ROC Compliance Calendar for the Due Dates Falling in The Year 2023-24
ROC DUE DATE 2023-2024
Under the Companies Act, 2013, there are various compliances to be done on a time-to-time basis. For a better understanding of the same, we have categorized the various Compliances on the following basis:
|
Form |
Details |
Sections |
Period |
Due Date |
|
MBP-1
|
Disclosure of Directors Interest by Directors |
Sec 184(1)
|
1st Board Meeting of FY or participates as a director
|
First BM |
|
DIR-8 |
Disclosure of Non- Disqualification by Directors |
Sec 164(2) 143(3)(g)
|
1st Board Meeting of FY or participates as a director
|
First BM |
|
MSME 1 |
Half-yearly form for payment to MSME |
Sec 405
|
October 2022 to 31st March 2023
|
30th April 2023
|
|
CSR-2
|
Corporate social Responsibility |
Rule 12 Companies (Accounts) Rules, 2014, Every company covered under the provisions of sub-section (1) to section 135 |
On our before 31st May after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.
|
On our before 31st May |
|
LLP 11 |
The annual return of LLP |
|
Financial Year 2022 to 2023 |
Before 30th May 2023
|
|
PAS 6 It needs to be submitted by the unlisted public companies to the Registrar of Companies (ROC). |
Filing has to be made by an unlisted public company for a reconciliation audit report of share capital on a half-yearly basis |
Rule 9A Companies (Prospectus and Allotment of Securities) Rules, 2014 |
For April-September period
For October-March period |
29th November
30th May |
|
DPT 3 |
Return of Deposits |
Sec 73 and Rule 16 of Companies(Acceptance of Deposits) Rules, 2014 |
Financial Year 2022-2023 |
30th June 2023 |
|
FLA |
Annual Return to RBI |
|
Financial Year 2022-2023 |
15th July 2023 |
|
DIR 3 KYC |
KYC of Directors or Partners |
Rule 12A of Companies (Appointment and Qualification of Directors) Rules 2014 |
Financial Year 2022-2023 |
30th September 2023 |
|
e-Form FC-3
|
Annual accounts along with the list of all principal places of business in India established by a foreign company
|
Section 381 of the Companies Act, 2013 and Rules 4, 5, and 6 of Companies (Registration of Foreign Companies) Rules, 2014
|
Annual Compliance Applicable on every Branch, Liason, and Project Office
|
30th September 2023
|
|
ADT 1 |
Notice for the appointment of Auditor |
Sec 139
|
Financial Year 2022-2023 Within 15 Days of Appointment and change in appointment
|
14th October 2023
(We are assuming AGM on 30.09.2023)
|
|
AOC 4 (OPC) |
The form required to file a financial statement |
Sec 137
|
Financial Year 2022-2023 |
27th September 2023 |
|
AOC 4/ AOC 4(XBRL) |
Form to file financial statements |
Sec 137
|
Financial Year 2022-2023 |
29th October 2023 |
|
LLP Form 8 |
Statement of Account & Solvency |
|
Financial Year 2022 to 2023 |
30th October of each financial year |
|
BEN- 2
|
Disclosure of Significant Beneficial Owner |
Sec 90
|
Financial Year 2022 to 2023 |
Event Based Within 90 days of Receipt of BEN 1 |
|
CRA- 2
|
Cost Audit report
|
Form for filing Cost Audit Report with the Central Government.
Sec 148(6) |
Within a period of 30 days from the date of receipt of a copy of the cost audit report
|
Within 30 Days |
|
LLP 8 |
Statement of Account and Solvency of LLP |
|
Financial Year 2022-2023 |
30th October 2023 |
|
MSME 1 |
Half-yearly form for payment to MSME |
Sec 405
|
April 2023 to 30th September 2023 |
31st October 2023
|
|
MGT 7 |
Form for filing Annual Return by a company |
Sec 92 Applicable to all Companies (Except OPC and Small companies
|
Financial Year 2022-2023 within 60 days of holding AGM i.e 29th November 2023 (We are assuming AGM on 30.09.2023) Attachments: Shareholding Pattern -MGT 8 (If Applicable) |
29th November 2023 |
|
MGT 7A OPC & Small Co. |
Form for filing Annual Return by a company |
Sec 92
|
Financial Year 2022-2023 Within 60 days of AGM |
29th November 2023 |
|
MGT 8 |
Compliance certificate by PCS
|
Sec 92
|
Filed with MGT 7 -Listed Company, A Company Having Share Capital of 10 Crore or More, or Turnover of Rs. 50 Crore or more |
Within 60 days of AGM
|
| Turnover of Rs. 50 Crore or more | ||||
|
CRA- 4
|
Annual Compliance
Form for filing Cost Audit Report with the Central Government
|
section 148(6) of Companies Act, 2013
|
30 days from the receipt of Cost Audit Report
|
Within 30 Days Applicable to specific companies
|
|
MGT 14
|
The company has to file after passing any resolution |
Sec 117 read with Sec 179
|
Financial Year 2022-2023 |
Within 30 Days of Resolution |
Note:
- The due dates mentioned are subject to change as and when notified by the concerned department.
