| Unlisted Public Company | ||
| S.No | Compliance | Due Date |
| 1 | MBP-1 | First Meeting of Board of Directors |
| 2 | DIR-8 | First Meeting of Board of Directors |
| 3 | DIR-3 KYC | Within 30 days from end of F.Y (30/09/2021 for F.Y 2020-21) |
| 4 | DPT-3 | Within 90 days from end of F.Y (30/07/2021 for F.Y 2020-21) |
| 5 | BEN-2 | Within period of 30 days from declaration made in BEN-1 |
| 6 | ADT-1 | Within period of 15 days from the date of AGM |
| 7 | MSME-1 | Within 30 days from the end of each Half Year |
| 8 | MGT-14 (Board Resolution approving the Financial Statement ) | Within 30 days of Passing BR |
| 9 | AOC-4(XBRL) | Within 30 days of AGM |
| 10 | MGT-7 | Within 60 days of AGM |
| 11 | MGT-8 | Required to be attached with MGT-7 |
| 12 | MR-3 | Part of Board Report and attached in AOC-4(XBRL) |
| 13 | MGT-14 (Appointment of Secretarial and Internal Auditor) | Within 30 days passing the BR |
| 14 | MR-1(Appointment of KMP) | within sixty days of the appointment |
| 15 | CRA-2 (Appointment of Cost Auditor) | In Case of Original Appointment, within 30 days of Board Meeting or 180 days of end of Financial year, whichever is earlier. |
| 16 | CRA-4 | Within 30 days of from the date of receipt of cost audit report |
| Private Company | ||
| S.No | Compliance | Due Date |
| 1 | MBP-1 | First Meeting of Board of Directors |
| 2 | DIR-8 | First Meeting of Board of Directors |
| 3 | DIR-3 KYC | Within 30 days from end of F.Y (30/09/2021 for F.Y 2020-21) |
| 4 | DPT-3 | Within 90 days from end of F.Y (30/07/2021 for F.Y 2020-21) |
| 5 | BEN-2 | Within period of 30 days from declaration made in BEN-1 |
| 6 | ADT-1 | Within period of 15 days from the date of AGM |
| 7 | MSME-1 | Within 30 days from the end of each Half Year |
| 9 | AOC-4(XBRL) | Within 30 days of AGM |
| 10 | MGT-7 | Within 60 days of AGM |
| 11 | MGT-8 | Required to be attached with MGT-7 |
| 13 | MGT-14 | Within 30 days passing the SR |
| 15 | CRA-2 (Appointment of Cost Auditor) | In Case of Original Appointment, within 30 days of Board Meeting or 180 days of end of Financial year, whichever is earlier. |
| 16 | CRA-4 | Within 30 days of from the date of receipt of cost audit report |
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| Compliance Based on Turnover | |||||
| S.No. | Compliance | Criteria | |||
| Public Limited | Private Limited | Listed | |||
| 1 | Internal Auditor | Paid Up Share Capital> 50 cr or Turnover > 200 cr or outstanding loans or borrowings > 100 cr at any point of time or outstanding deposits > 25 cr at any point of time in preceding F.Y |
Turnover > 200 cr or outstanding loans or borrowings > 100 cr at any point of time |
Applicable | |
| 2 | Secretarial Auditor | Paid Up Capital > 50 cr or Turnover > 250 cr |
outstanding loans or borrowings from banks or public financial institutions of one hundred crore rupees or more | Applicable | |
| 3 | Cost Auditor | Company Specified in item (A) of rule 3 and Turnover exceeds 50 cr from all of its product and services and Company Specified in item (B) of rule 3 and Turnover exceeds 100 cr from all of its and Product and Services and Individual Product or Services Turnover exceeds 35 crore or more |
|||
| 4 | MGT-8 | Paid Up Capital > 10 crores or Turnover > 50 cr |
Applicable | ||
| 5 | Circulation of Financial Statement in electronic mode to person who hold share in Demat form | Net Worth > 1 cr and Turnover > 10 cr |
Exempted | Applicable | |
| 6 | Appointment of KMP | Paid up capital > 10 cr | Only CS appointment is there if paid up capital is more than 10 cr | Applicable | |
| 7 | Filing through XBRL mode | Paid up capital > 10cr Turnover > 100 cr Company required to prepare Financial Statement as per IndAS |
Paid up capital > 10cr Turnover > 100 cr Company required to prepare Financial Statement as per IndAS |
Applicable | |
| 8 | Rotation of Auditor | Paid up capital > 10 cr or Borrowing > 50cr |
Paid up capital > 50 cr or Borrowing > 50cr |
Applicable | |
| 9 | Appointment of Independent Director | Paid Up capital > 10cr or Turnover > 100 cr or Borrowing > 50 cr |
Exempted | Applicable | |
| 10 | Appointment of women director | Paid up capital > 100 cr or Turnover > 300 cr |
Exempted | Applicable | |
| 11 | Audit Committee | Paid up capital > 10 cr or Turnover > 100 cr or Borrowing > 50 cr |
Exempted | Applicable | |
| 12 | Nomination and Remuneration Committee | Paid up capital > 10 cr or Turnover > 100 cr or Borrowing > 50 cr |
Exempted | Applicable | |
| 13 | CSR Committee | If Obligation is less than 50 lakhs then it is not mandatory | |||
| 14 | Vigil Mechanism | The Company which accept deposits from the public Borrowed Money in excess of 50 Cr | Applicable | ||
Disclaimer: The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author.
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