Stay updated with our comprehensive guide on annual filing due dates for various types of companies in 2023. From one-person companies to public companies, we’ve got you covered. Ensuring timely filings can save companies from unnecessary penalties imposed by ROCs.
This guide encompasses the due dates for filing important forms such as AOC-4, MGT-7A, ADT-1, DIR-3 KYC, and MSME-1, among others, for different company structures including one-person, private, and unlisted public companies. Strict adherence to these deadlines is not just about compliance, it’s about demonstrating your company’s commitment to transparency and good governance.
Late filings have consequences, as evidenced by the notices issued to 4,000 companies for delaying the filing of BEN-2. With the ROCs rigorously monitoring compliance, the need for companies to meet these deadlines has never been more crucial.
This editorial aims to cover all the annual filing due dates for the convenience of corporations and fraternities.
COMPANY WISE DUE DATES CALENDAR:
|
S. No. |
Type of Company | Form No | Purpose |
Due Date |
|
ONE PERSON COMPANY |
||||
|
1. |
OPC | AOC-4 | Filing of Financial Statement | 27-Sep-2023 |
|
2. |
MGT-7A | Filing of Annual Return | 26-Nov-2023 | |
|
3. |
ADT-1 | Appointment of Auditor | 11-Oct- 2023 | |
| DIR-3 KYC | KYC of person holding DIN as on 31-Mar-2023 | 30-Sep-2023 | ||
| MSME-1 | Details of Pending payment to MSME Vendors | 31-Oct-2023 | ||
|
PRIVATE LIMITED COMPANY |
||||
|
4. |
Private Company | DIR-3 KYC | KYC of person holding DIN as on 31-Mar-2023 | 30-Sep-2023 |
|
5. |
ADT-1 | Appointment of Auditor | 14-Oct-2023 | |
|
6. |
AOC-4 | Filing of Financial Statement | 29-Oct-2023 | |
|
7. |
DIR-12 | Regularization of Additional Director | 30-Oct-2023 | |
|
8. |
MSME-1 | Details of Pending payment to MSME Vendors | 31-Oct-2023 | |
|
9. |
MGT-7A | Annual Return | 29-Nov-2023 | |
|
10. |
CSR-2 | Reporting of CSR Contribution | 31-March-2024 | |
|
UNLISTED PUBLIC LIMITED COMPANY |
||||
|
11. |
Public Company | DIR-3 KYC | KYC of person holding DIN as on 31-Mar-2023 | 30-Sep-2023 |
| ADT-1 | Appointment of Auditor | 14-Oct-2023 | ||
|
12. |
AOC-4 | Filing of Financial Statement | 29-Oct-2023 | |
|
13. |
DIR-12 | Regularization of Additional Director | 30-Oct-2023 | |
|
14. |
MSME-1 | Details of Pending payment to MSME Vendors | 31-Oct-2023 | |
|
15. |
MGT-7 | Annual Return | 29-Nov-2023 | |
|
16. |
CSR-2 | Reporting of CSR Contribution | 31-March-2024 | |
|
EVENT BASED COMPLIANCES |
||||
|
17. |
Cost Audit | 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. | ||||
|
18. |
Cost Audit | 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. | ||||
|
19. |
NFRA | 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 |
Conclusion: Staying compliant isn’t complicated when you have the right information at hand. Keep this guide bookmarked for easy access to the important deadlines your company needs to meet in 2023. Let’s make the year ahead one of total compliance and robust business health. Remember, meeting deadlines is more than just a regulatory obligation—it’s a sign of your commitment to operational excellence.
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Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).
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