Due Date Applicable to Companies Under Companies Act 2013

Section

Compliance

Statutory Time Line

Due Date

Forms

Reporting Authority

Type of Company

10A

Declaration of commencement of business

Within 180 Days from the incorporation date.

Within 180 Days from the incorporation date

INC- 20A

ROC

All Companies

12

Intimation of Change in the Registered Office

Within 30 days of the change of the address

Within 30 days of the change of the address

INC-22

ROC

All Companies

Section 89(6)

Intimation of declaration received under Section 89

Within 30 days from the receipt of declaration by the company

Within 30 days from the receipt of declaration by the company

MGT-6

ROC

All Companies – If they fall under the section

Section 90(4)

Intimation of declaration received under Section 90

Within 30 days from the receipt of declaration by the company

Within 30 days from the receipt of declaration by the company

BEN- 2

ROC

All Companies – If they fall under SBO.

Rule 12A of Companies (Appointment and Qualification of Directors) Rules 2014

Directors’ KYC by every Individual who holds a DIN

Within 6 months from end of the financial year

30th September

DIR – 3 KYC

ROC

All Companies

Section 139

Intimation regarding appointment of Statutory Auditor.

Within 15 days of appointment of an auditor

Within 15 days of appointment of an auditor

ADT – 1

ROC

All Companies every 5 year.

Section 140

Intimation regarding resignation of Statutory Auditor

Within 30 days from the date of the resignation.

Within 30 days from the date of the resignation.

ADT – 3

ROC

All Companies, If Auditor Resign

Section 117

Filing of Resolution and agreements as specified in Section 117 (3)

Within 30 days of the passing of resolution/ entering into agreement

Within 30 days of the passing of resolution/ entering into agreement

MGT – 14

ROC

Not required for Private Limited Companies

Order dated 22 January, 2019 issue under Section 405

Return in respect of outstanding payments to Micro or Small Enterprise

Within 1 month from the conclusion of each half year.

31st October (For April-Sep) 30th April (For Oct-Mar)

E-Form MSME-1

ROC

All Companies

Rule 16 of Companies (Acceptance of Deposits) Rules, 2014

Return of deposit or particulars of transaction not considered as deposit or both

On or before 30th June of every year

30th June

DPT-3

ROC

All Companies – Except NBFC

Section 137

Filing of annual accounts

30 days from the date of AGM.

Within 30 days from the date of AGM

Form AOC-4/AOC-4 CFS/AOC-4 XBRL

ROC

All Companies

Section 92

Filing of annual return

To be filed within 60 days from the conclusion of AGM.

Within 60 days from the date of AGM

E – Form MGT – 7A

ROC

All Companies

Section 184

Disclosure of Interest by Director.

In the First Board Meeting of the Financial Year and whenever there is a change in the disclosures already made.

1st Board Meeting of the F.Y. and whenever there is a change the disclosures already made

MBP-1

No need to file

All Companies

Rule 5 (8) of IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016

Statement of unclaimed and unpaid amounts as specified in section 125.

Within a period of 60 days after the holding of AGM

Within a period of 60 days after the holding of AGM

IEPF -2

IEPFA

All Companies

Section 179 (3) (g)

Adoption of Financials and Director Report

Within 30 days of Board Meeting approving the Financial Statement and Board Report

Within 30 days of Board Meeting approving the Financial Statement

MGT – 14

ROC

All Companies Except Private Company

Rule 9A of Companies (Prospectus and Allotment of Securities) Rules,2014

Reconciliation of Share Capital Audit Report (Half- Yearly)

Within 60 days from the conclusion of each half year.

30th May (For Oct-Mar)

29th November (For April-Sep),

PAS – 6

ROC

All Companies Except Small Company and Listed

Section 121

Report on Annual General Meeting

Within 30 days from the date of AGM

Within 30 days from the date of AGM

MGT-15

ROC

Only for Listed Company

Rule 5(2) of Nidhi Rules, 2014

Return of Statutory Compliance

Within 90 days from the close of the first financial year after its incorporation and where applicable, the second financial year.

Within 90 days from the close of the first financial year after its  incorporation and where applicable, the second financial year.

NDH-1

ROC

Applicable on Nidhi Company

Rule 5(3) of Nidhi Rules, 2014

Application for extension of time

This form is filled in the following cases:

The company fails to add at least 200 members within 1 year of incorporation or

Failure to maintain the Net owned Fund to deposit ratio of 1:20

Within 30 days from the close of the first financial year.

Within 30 days from the close of the first financial year.

NDH-2

Regional Direct

Applicable on Nidhi Company

Rule 10(3) of Nidhi Rules, 2014

Obtaining prior permission of the RD for opening more than 3 branches within the district or any branch outside the district,

Prior to opening of branch

Prior to opening of branch

NDH-2

Regional Director

Applicable on Nidhi Company

Rule 10(6) of Nidhi Rules, 2014

Obtaining Prior permission of the RD for the closing of any branch

At least 60 days prior to the closure

At least 60 days prior to the closure

NDH-2

Regional Director

Rule 10(6) of Nidhi Rules, 2014

Intimation to Registrar after the closure of the Branch

Within 30 days from the date of the closure of the branch

Within 30 days from the date of the closure of the branch

NDH-2

ROC

Rule 10(7) of Nidhi Rules, 2014

Intimation about the closure of any place, not being a registered office or a branch, where a Nidhi carries on its operation.

Post-closure intimation to ROC

Post-closure intimation to ROC

NDH-2

ROC

Rule 21 of Nidhi Rules, 2014

Half Early return

Within 30 days from the conclusion of each half year

Within 30 days from the conclusion of each half year

NDH-3

ROC

Rule 3A of Nidhi Rules, 2014

Application form for declaration as Nidhi Company

For the companies incorporated after Nidhi (Amendment) Rules, 2022, within a period of 120 days of its incorporation for declaration as Nidhi.

For the companies  incorporated after Nidhi (Amendment) Rules, 2022, within a period of 120 days of its incorporation for declaration as Nidhi.

NDH-1

ROC

Rule 3B of Nidhi Rules, 2014

Application form for declaration as Nidhi Company

For the companies incorporated before Nidhi (Amendment) Rules, 2022, within sixty days from the date of expiry of:-

(a) 1 year from the date of its incorporation; or

(b) the period up to which extension of time has been granted by the Regional Director, whichever is later.

For the companies incorporated before Nidhi (Amendment) Rules, 2022, within sixty days from the date of expiry of:-

(a) 1 year from the date of its incorporation; or

(b) the period up to which extension of time has been granted by the Regional Director, whichever is later.