Annual Compliance calendar for Unlisted Companies for the Financial Year (FY) 2020-21
[Under the Companies Act, 2013]
| Sr. No. | Compliance | Section & Rule | Form | Occurrence | Due Date |
| 1. | Intimation by Director about disqualification | Section 164(2) of the Companies Act, 2013 read with Rule 14(1) of the Companies (Appointment and Qualification of Directors) Rule, 2014
|
DIR-8 | Once in a Financial Year | To be obtained as on 31st March |
| 2. | Disclosure of Interest by Directors | Section 184 of the Companies Act, 2013 read with Rule 9 of the Companies (Meetings of Board and its Powers) Rule, 2014 | MBP-1 | § Onec in a Financial Year;
§ Upon every change in interest of Directors |
§ At the 1st Board Meeting in every Financial year;
And
§ At the Board Meeting held immediately after change in such interest, if any
|
| 3. | Half yearly MSME Return | Companies (Furnishing of Information about payment to micro and small enterprise suppliers) Orders, 2019 | E-form MSME-1 | Half yearly | § By 31st October [For April to September]
§ By 30th April [For October to March]
|
| 4. | Annual Director’s KYC | Section 153 of the Companies Act, 2013 read with Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014
|
E-form DIR-3 KYC | Annually | On or before 30th September of immediate next financial year |
| 5. | Annual Return of Deposits and/or Outstanding Loans other than deposits | Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014
|
E-form DPT-3 | Annually | On or before 30th June every year |
| 6. | Declaration by Significant Beneficial Owner (SBO) | Section 90 of the Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018 | BEN-1 | § One time before the commencement of the Rule;
§ Upon subsequent acquisition of interest or changes in Significant Beneficial Ownership.
|
Within 30 days of acquiring the significant beneficial ownership or any change therein. |
| 7. | Return to Registrar in respect of Declaration by Significant Beneficial Owner | Section 90 of the Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018 | E-form BEN-2 | Upon receipt of Significant Beneficial Ownership | Within 30 days from the date of receipt of Declaration in form BEN-1
|
| 8. | Reconciliation of Securities Capital Audit Report | Section 42 of the Companies Act, 2013 read with Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014 | E-form PAS-6 | Half yearly | Within 60 days from the conclusion of each half year
|
| 9. | Filing of Annual Financial Statement by Foreign Companies | Section 381 of the Companies Act, 2013 read with Rule 4, 5 and 6 of Companies (Registration of Foreign Companies) Rules, 2014 | E-form FC-3 | Annually | Within 6 months of the closure of the Financial Year |
| 10. | Filing of Annual Financial Return by Foreign Companies | Section 384(2) of the Companies Act, 2013 read with Rule 7 of Companies (Registration of Foreign Companies) Rules, 2014 | E-form FC-4 | Annually | Within 60 days from the closure of the Financial Year.
|
| 11. | Annual Filing of Audited Financial Statements of the Company along with the Director’s Report and Auditor’s Report
|
Section 129, 134 and 137 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 | E-form
AOC-4 (CFS) (XBRL) |
Annually | Within 30 days from the date of Annual General Meeting |
| 12. | Filing of Annual Return | Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014 | E-form
MGT-7 |
Annually | Within 60 days from the date of Annual General Meeting |
| 13. | Appointment of Cost Auditor | Section 148 of the Companies Act, 2013 read with Rule 6(1) of the Companies (Cost Records and Audit) Rules, 2014 | E-form CRA-2 | Annually (If applicable) | Within 30 days of the Board Meeting in which appointment was made or 180 days of the commencement of every financial year, whichever is earlier
|
| 14. | Filing of Cost Audit Report | Section 148 of the Companies Act, 2013 read with Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014 | E-form
CRA-4 (XBRL) |
Annually (If applicable) | Within 30 days of the receipt of Cost Audit Report
|
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