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“Stay compliant in the Financial Year 2023-24 with our Corporate Compliance Calendar. Understand the due dates for Companies Act, FEMA, SEBI regulations, and more. Plan your annual compliance with confidence.”
Corporate Compliance Calendar For The Financial Year 2023-24 contains Compliance Requirement Under Foreign Exchange Management Act, 1999 (FEMA), External commercial Borrowings, Limited Liability Act, 2008, SEBI (Listing Obligations And Disclosure Requirements) (LODR) Regulations, 2015, Companies Act, 2013 (MCA/ROC Compliance), Due dates of ROC Return Filings.
| S. No | Yearly Compliances | Forms/Regulation | Due Date |
| Companies Act, 2013 | |||
| 1 | Financial Statements as per Section 137 of the Act | AOC 4 or AOC-4 – XBRL or AOC-4 CFS |
Within 30 days from the date of Annual General Meeting or within 30 days from the last date before which the annual general meeting should shave been held |
| 2 | Annual Return as per Section 92 of the Act | MGT-7 and MGT-7A | Within 60 days from the date of Annual General Meeting or within 60 days from the last date before which the annual general meeting should have been held |
| 3 | Directors’ KYC by every Individual who holds a DIN | DIR-3 KYC | 30.09.2023 |
| 4 | Appointment of Auditor as per Section 139 | ADT-1 | Auditor shall be appointed for 5 years in the AGM and company shall file e-form ADT-1 within 15 days of Appointment |
| 5 | Return of deposit or particulars of transaction not considered as deposit or both as per Section 73 of the Act | DPT-03 | 30.06.2023 |
| 6 | Every Company should hold AGM as per Section 96 of the Act within six months from the closure of financial year | – | 30.09.2023 |
| 7 | Annual Return of dormant company | MSC-3 | 30.04.2023 |
| 8 | Any resolution being passed or the agreement being entered into | MGT-14 | Within 30 days of passing the resolution |
| 9 | Form for filing Report on Annual General Meeting | MGT-15 | Within 30 days from the date of AGM |
| 10 | Appointment of CEO or CFO or CS | MGT-14 & DIR-12 | Within 30 days of the appointment. |
| 11 | Disclosure by a director of his interest as per Section 184 | MBP- 1 | Every Director of the Company in First Meeting of the Board of Director in each Financial Year shall disclose his interest in other entities. |
| 12 | Appointment of Cost Auditor | CRA-2 | Within 30 days of the Meeting in which appointment was made or 180 days of the commencement of every financial year, whichever is earlier |
| 13 | Filing of Cost Audit Report | CRA-4 | 30 days from the date of Cost Audit Report |
| 14 | Existing Body Corporate shall inform the Authority , the particulars of auditor as on the date of commencement of these rules | NFRA -1 | Within 30 days of applicability |
| The Limited Liability Act, 2008 | |||
| 1 | Annual return | Form 11 | 30.05.2023 |
| 2 | Statement of Accounts & Solvency | Form 08 | 30.11.2023 |
| SEBI (LODR) | |||
| 1 | Annual Secretarial Compliance Report | 24A (2) | 30.05.2023 |
| 2 | Annual Financial Result | 33(3)(d) & (e) | 30.05.2023 |
| 3 | Annual Report | 34(1)(a) | Not later than the day of commencement of dispatch to its shareholders |
| 34(1)(b) | Not later than 48 hours after the annual general meeting. |
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| 4 | Certificate from Practicing Company Secretary (PCS) |
40(9)/(10) | 30.04.2023 |
| 5 | Annual Result | 52(2)(a) proviso |
30.05.2023 |
| 6 | Share Transfer Agent Report | Regulation 7 (3) | 30.05.2023 |
| 7 | Disclosures of related party transactions |
Regulation 23 (9) | On the date of publication of its standalone and consolidated financial results |
| 8 | Initial Disclosure requirements for large entities | 30.04.2023 | |
| 9 | Annual Disclosure requirements for large entities | 15.05.2023 | |
| 10 | Every Person together with PAC holds shares or voting rights aggregating to 25% or more of the voting rights in a target company | Regulation 30(1) | 11.04.2023 |
| 11 | The Promoter together with PAC holding shares or voting rights in a target company shall disclose their aggregate shareholding. | Regulation 30 (2) | 11.04.2023 |
| SEBI (LODR) | |||
| 1 | Grievance Redressal Mechanism |
13(3) | Within 21 days of the end of each quarter. Same statement shall be placed before the Board of Director quarterly. |
| 2 | Quarterly Compliance Report on Corporate Governance |
27(2) | Within 21 days from the end of each quater. |
| 3 | Holding of securities & Shareholding Pattern separately for each class of securities. | 31(1) read with Circulars |
1. 1 day prior to listing of its securities.2. Within 21 days from the end of each quarter.3. Within 10 days of Capital restructuring. |
| 4 | Statement indicating deviation(s) or Variation(s) | 32(1) | Quarterly basis to the stock exchange till such time the issue proceeds have been fully utilized or the purpose for which these proceeds were raised has been achieved. |
| 5 | Quarterly Financial Result | 33(3)(a) | Within 45 days of end of each quarter, other than the last quarter. |
| 6 | Indian Depository Receipt holding pattern & Shareholding details |
69(1) | Within 15 days at the end of each quarter. |
| 7 | Reconciliation of share capital audit report | Regulation 55A (1) of SEBI (Depositories and Participants) Regulations,1996 | With in 30 days from the end of the quarter |
| Companies Act | |||
| 1 | Every Auditor referred to in rule 3 shall file a return with the Authority | NFRA -2 | On or before 30th November of each year |
| 2 | Reconciliation of Share Capital Audit Report (Half-Yearly) | PAS-6 | Within 60 days from the conclusion of each half year |
| 3. | Return on dues from small and Medium enterprises | MSME – 1 | October to March – 30th April April to Sep – 30th October |
Note: This Compliance Calendar has been prepared based on the information available as on 24th April 2023. Members are requested to verify the subsequent changes, if any made to the due dates.
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