Embarking on a successful business journey in 2024 necessitates not only strategic planning but also vigilant adherence to regulatory obligations. The Compliance Calendar for the year unfolds a roadmap, intricately detailing monthly tasks, forms, and deadlines imperative for ensuring corporate compliance. As we explore each month’s requirements, from ECB transaction reporting to auditor appointments, ESIC and PF returns, and disclosures mandated by SEBI and FEMA, this guide becomes an indispensable tool for businesses navigating the intricate web of legal requirements. Stay ahead, stay compliant, and embrace a year of corporate success founded on regulatory diligence and strategic foresight.
| S. No | Particulars of Compliance for January | Forms/Regulation | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.01.2024 | |
| 2 | Appointment of Auditor | FORM ADT-1 | Companies Act | 14.01.2024 | If any AGM Extension or first AGM was held on 31.12.2023 |
| 3 | Payment and filing of ESIC Return for the month of December 2023 | ESI challan | ESIC Act | 15.01.2024 | |
| 4 | Payment and filing of PF Return for the month of December 2023 | ECR | EPF Act | 15.01.2024 | |
| 5 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.01.2024 | |
| 6 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 21.01.2024 | |
| 7 | Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 21.01.2024 | |
| 8 | Filing of Annual Accounts | Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS | Companies Act | 29.01.2024 | If any AGM Extension or first AGM was held on 31.12.2023 |
| 9 | Reconciliation of share capital audit report | Reg 74(5) | SEBI (LODR) | 30.01.2024 | |
| 10 | Any resolution being passed or the agreement being entered into (Including Adoption of Accounts for the Public Companies) | Form MGT-14 | Companies Act | If any AGM Extension or first AGM was held on 31.12.2023 |
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| S.No | Particulars of Compliance for February | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.02.2024 | |
| 2 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.02.2024 | |
| 3 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 14.02.2024 | |
| 4 | Payment and filing of ESIC Return for the month of January 2024 | ESI challan | EPF Act | 15.02.2024 | |
| 5 | Payment and filing of PF Return for the month of January 2024 | ECR | EPF Act | 15.02.2024 | |
| 6 | Filing of Annual Returns | FORM MGT-7/MGT-7A | Companies Act | 29.02.2024 | (If any AGM Extension or first AGM was held on 31.12.2023 |
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| S.No | Particulars of Compliance for March | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 11.03.2024 | |
| 2 | Payment and filing of ESIC Return for the month of February 2024 | ESI challan | ESIC Act | 15.03.2024 | |
| 3 | Payment and filing of PF Return for the month of February 2024 | ECR | EPF Act | 15.03.2024 | |
| 4 | For the financial year 2022-23, form CSR-2 shall be filed separately on or before 31st March, 2024 after filing FORM AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind As), as the case may be | CSR-2 | Companies Act | 31.03.2024 |
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| S.No | Particulars of Compliance for April | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.04.2024 | |
| 2 | Payment and filing of ESIC Return for the month of March 2024 | ESI challan | ESIC Act | 15.04.2024 | |
| 3 | Payment and filing of PF Return for the month of March 2024 | ECR | EPF Act | 15.04.2024 | |
| 4 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.04.2024 | |
| 5 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 21.04.2024 | |
| 6 | Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 21.04.2024 | |
| 7 | Reconciliation of share capital audit report | Reg 74(5) | SEBI (LODR) | 30.04.2024 | |
| 8 | Share Transfer Agent | Reg 7 (3) | SEBI (LODR) | 30.04.2024 | |
| 9 | Transfer or transmission or transposition of securities | Reg 40 (10) | SEBI (LODR) | 30.04.2024 | |
| 10 | Annual Return of dormant company | MSC-3 | Companies Act | 30.04.2024 | |
| 11 | Return on dues from small and Medium enterprises | MSME – 1 | Companies Act | 30.04.2024 |
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| S.No | Particulars of Compliance for May | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.05.2024 | |
| 2 | Payment and filing of ESIC Return for the month of April 2024 | ESI challan | ESIC Act | 15.05.2024 | |
| 3 | Payment and filing of PF Return for the month of April 2024 | ECR | EPF Act | 15.05.2024 | |
| 4 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 30.05.2024 | |
| 5 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 30.05.2024 | |
| 6 | Disclosures of related party transactions | Reg 23 (9) | SEBI (LODR) | 30.05.2024 | On the date of publication of standalone and consolidate financial results |
| 7 | Secretarial Compliance Report | Reg 24A | SEBI (LODR) | 30.05.2024 |
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| S.No | Particulars of Compliance for June | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 11.06.2024 | |
| 2 | Payment and filing of ESIC Return for the month of May 2024 | ESI challan | ESIC Act | 15.06.2024 | |
| 3 | Payment and filing of PF Return for the month of May 2024 | ECR | EPF Act | 15.06.2024 | |
| 4 | Return of deposit or particulars of transaction not considered as deposit or both as per Section 73 of the Act | DPT-03 | Companies Act | 30.06.2024 |
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| S.No | Particulars of Compliance for July | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.07.2024 | |
| 2 | Payment and filing of ESIC Return for the month of June 2024 | ESI challan | ESIC Act | 15.07.2024 | |
| 3 | Payment and filing of PF Return for the month of June 2024 | ECR | EPF Act | 15.07.2024 | |
| 4 | The annual return on Foreign Liabilities and Assets (FLA) | FLA Return | FEMA | 15.07.2024 | |
| 5 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.07.2024 | |
| 6 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 21.07.2024 | |
| 7 | Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 21.07.2024 | |
| 8 | Reconciliation of share capital audit report | Reg 74(5) | SEBI (LODR) | 30.07.2024 |
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| S.No | Particulars of Compliance for August | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.08.2024 | |
| 2 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.08.2024 | |
| 3 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 14.08.2024 | |
| 4 | Payment and filing of ESIC Return for the month of July 2024 | ESI challan | ESIC Act | 15.08.2024 | |
| 5 | Payment and filing of PF Return for the month of July 2024 | ECR | EPF Act | 15.08.2024 |
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| S.No | Particulars of Compliance for September | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 10.09.2024 | |
| 2 | Payment and filing of ESIC Return for the month of August 2024 | ESI challan | ESIC Act | 15.09.2024 | |
| 3 | Payment and filing of PF Return for the month of August 2024 | ECR | EPF Act | 15.09.2024 | |
| 4 | KYC for Directors | DIR-3 KYC/Web | Companies Act | 30.09.2024 | |
| 5 | Convening the Annual General Meeting (AGM) of the Company | Section 96 | Companies Act | 30.09.2024 | Within 6 Months from the closure of the financial year |
| 6 | Filing of Annual Accounts for One Person Company | Companies Act | 26.09.2024 | Within 180 days from the closure of the financial year | |
| 7 | Appointment of Cost Auditor | CRA-2 | Companies Act | 26.09.2024 | Within 30 days of the Meeting in which appointment was made or 180 days of the commencement of every financial year , whichever is earlier |
| 8 | Annual Accounts of Foreign Companies | FC -3 | Companies Act | 30.09.2024 | Within a period of 6 months of the close of the financial year of the foreign company |
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| S.No | Particulars of Compliance for October | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.10.2024 | |
| 2 | Appointment of Auditor | FORM ADT-1 | Companies Act | 14.10.2024 | Within 30 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
| 3 | Payment and filing of ESIC Return for the month of September 2024 | ESI challan | ESIC Act | 15.10.2024 | |
| 4 | Payment and filing of PF Return for the month of September 2024 | ECR | EPF Act | 15.10.2024 | |
| 5 | Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 21.10.2024 | |
| 6 | Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b) | SEBI (LODR) | 21.10.2024 | |
| 7 | Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 21.10.2024 | |
| 8 | Filing of Annual Accounts | FORM AOC-4, FORM AOC-4 XBRL & FORM AOC-4 CFS | Companies Act | 29.10.2024 | Within 30 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
| 9 | Filing Report on AGM (Applicable only for Listed Public Company) | Form MGT-15 | Companies Act | 29.10.2024 | Within 30 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
| 10 | Reconciliation of share capital audit report | Reg 74(5) | SEBI (LODR) | 30.10.2024 | |
| 11 | Appointment of CEO or CFO or CS | MGT-14 & DIR-12 | Companies Act | 30.10.2024 | Within 30 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
| 12 | Filing of Cost Audit Report | CRA-4 | Companies Act | 30.10.2024 | 30 days from the date of Cost Audit Report |
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| S.No | Particulars of Compliance for November | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 11.11.2024 | |
| 2 | Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.11.2024 | |
| 3 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 14.11.2024 | |
| 4 | Disclosures of related party transactions | Reg 23 (9) | SEBI (LODR) | 14.11.2024 | On the date of publication of standalone and consolidated financial results |
| 5 | Payment and filing of ESIC Return for the month of October 2024 | ESI challan | ESIC Act | 15.11.2024 | |
| 6 | Payment and filing of PF Return for the month of October 2024 | ECR | EPF Act | 15.11.2024 | |
| 7 | Filing of Annual Returns for OPC and Private Limited Companies | FORM MGT-7/MGT-7A | Companies Act | 30.11.2024 | Within 60 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
| 8 | Every Auditor referred to in rule 3 shall file a return with the Authority | NFRA -2 | Companies Act | 30.11.2024 | On or before 30th November of each year |
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| S.No | Particulars of Compliance for December | Forms | Applicable Act | Due date | Remarks |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 10.12.2024 | |
| 2 | Payment and filing of ESIC Return for the month of November 2024 | ESI challan | ESIC Act | 15.12.2024 | |
| 3 | Payment and filing of PF Return for the month of November 2024 | ECR | EPF Act | 15.12.2024 | |
| 4 | Convening the First Annual General Meeting (AGM) of the Company | 31.12.2024 | Within 9 Months from the closure of the financial year |
In conclusion, the Compliance Calendar for 2024 emerges as a vital compass for businesses, guiding them through the labyrinth of regulatory obligations. Each month unfolds a distinct set of tasks, from financial reporting to employee benefit filings, ensuring comprehensive adherence to legal frameworks. As businesses evolve in a dynamic landscape, proactive compliance becomes non-negotiable. This calendar not only facilitates timely action but also underscores the critical role of staying informed in navigating the intricacies of corporate governance. By embracing these regulatory responsibilities, businesses can fortify their foundations, foster transparency, and lay the groundwork for sustained success in the ever-changing business ecosystem.
Note: This Compliance Calendar has been prepared based on the information available as on 10th January 2024. Members are requested to verify the subsequent changes, if any made to the due dates.
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