The annual compliance due date chart for the financial year 2023-24 outlines essential filing deadlines for various forms under different regulations. Companies need to submit Form MSME 1 for outstanding payments to MSMEs by 30th May 2024 and 31st October 2024 for the respective half-years. The LLP 11 annual return is due by 30th May 2024, while PAS 6 for share capital reconciliation must be filed by 30th May 2024 and 29th November 2024. Form DPT 3, concerning the return of deposits, is due by 30th June 2024, and the FLA Return for companies with FDI or ODI needs to be filed by 15th July 2024. AOC 4 for filing financial statements must be submitted by 27th September 2024. DIR 3 KYC for director KYC is due by 30th September 2024, and dematerialization of shares must be completed by 30th September 2024. MGT 14 for approval of books of accounts is required within 30 days of the board resolution. ADT 1 for the appointment of auditors must be filed by 14th October 2024, and AOC 4 XBRL for financial statements is due by 29th October 2024. LLP 8 for statement of account and solvency is due by 30th October 2024, and MGT 7 for the annual return by 29th November 2024. CSR-2 for CSR activities reporting is due by 31st March 2025. This comprehensive chart ensures timely compliance and avoidance of penalties.
ANNUAL COMPLIANCE DUE DATE CHART FOR F.Y. 2023-24
| SR NO | FORM | PARTICULARS | PARTICULAR OF DUE DATE OF FILING | DUE DATE |
| 1 | MSME 1 | Half Yearly form for outstanding Payment to MSME |
1 month from the end of each half year |
30.05.2024 (October 2023 to March 2024) |
| 31.10.2024 ( April 2024 to September2024) |
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| 2 | LLP 11 | LLP Annual Return | 60 days from the end of the Financial Year |
30.05.2024 |
| 3 | PAS 6 | To be filed by company for reconciliation of share capital audit report on half yearly basis | 60 days from the end of the each half year | 30.05.2024 (October 2023 to March 2024) |
| 29.11.2024 (April 2024 to September 2024) | ||||
| 4 | DPT 3 | Return of Deposits | On or before 30th June | 30.06.2024 |
| 5 | FLA Return | Annual Return to RBI – If Company is having FDI or ODI then such company is required to file FLA Return | – | 15.07.2024 |
| 6 | AOC 4 (OPC) | Form for filing Financial Statements | 180 days from the closure of financial year | 27.09.2024 |
| 7 | DIR 3 KYC-Web/Form | KYC of Directors / Partners holding DIN as on 31.03.2024 | On or before 30th September | 30.09.2024 |
| 8 | Dematerialization of Shares | Mandatory requirement of converting physical securities into demat form for private companies (excluding small companies) | Within 18 months from 31.03.2023 | 30.09.2024 |
| 9 | MGT 14 | To be filed by the Public companies after passing resolution for Approval of Books of Accounts | Within 30 Days of Passing of Board Resolution | – |
| 10 | ADT 1 | Notice to registrar for the Appointment of Auditor | Within 15 days of AGM | 14.10.2024 |
| 11 | AOC 4 , AOC-4 XBRL & AOC-4 CFS (in case of Consolidated Financial Statement) | Form for filing Financial Statements | 30 days from the conclusion of AGM | 29.10.2024 |
| 12 | LLP 8 | Statement of Account and Solvency of LLP | 30 days from the end of 6 months of financial year | 30.10.2024 |
| 13 | MGT 7/ MGT 7A | Annual Return | 30 days from the end of 6 months of financial year | 29.11.2024 |
| 14 | CSR-2 | Addendum to AOC-4 CSR | On or before 31st march | 31.03.2025 |
1. MSME 1:
a. This form is governed under the Micro, Small, and Medium Enterprises Development (MSMED) Act, 2006 & the purpose of filing MSME-1 is to disclose the details of the payments which are due beyond 45 days and has not been paid along with reason for the delay in payment.
2. LLP Form 11:
a. This form is governed under the Limited Liability Partnership Act, 2008 & the purpose of filing is to furnish the Annual return with the ROC which contains LLP’s annual activities, financial performance, and any changes in its partners.
3. LLP Form- 8:
a. This form is governed under the Limited Liability Partnership Act, 2008 & the purpose of filing is to file the Statement of Account and Solvency for an LLP. (Require audit by charted accountant if its annual turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh.
4. PAS 6:
a. This form is governed under the Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014. & the purpose of filing is to reconcile the share capital held in the depository system with the total issued and paid-up share capital of the company.
5. DPT 3:
a. This form is governed under the Companies (Acceptance of Deposits) Rules, 2014 & the purpose of filing is disclosing details about deposits, loans, and other money received by the company.
6. FLA Return:
a. This form is governed under the Foreign Exchange Management Act, 1999 (FEMA) & the purpose of filing is to disclose information on foreign assets and liabilities of Indian companies.
7. AOC 4:
a. This form is governed under the Companies Act, 2013 & the purpose of this form is filing their financial statements, which include the balance sheet, profit and loss account & and notes to the financial statements.
8. AOC 4 , AOC-4 XBRL & AOC-4 CFS (in case of Consolidated Financial Statement): This form is used for filing financial statements in XBRL format. (Extensible Business Reporting Language). Companies required to file in XBRL include listed companies and certain public companies based on specified criteria.
♦ COMPANIES REQUIRED TO FILE XBRL:
> All Companies listed on any stock exchange in India
> Public Companies with Specific Criteria:
- Unlisted public companies having a paid-up capital of ₹5 crore (₹50 million) or more.
- Unlisted public companies having a turnover of ₹100 crore (₹1 billion) or more.
> Companies Required to Prepare Financial Statements using Indian Accounting Standards (Ind AS) as per Companies (Indian Accounting Standards) Rules, 2015
> Exemptions:
- Non-Banking Financial Companies (NBFCs)
- Housing Finance Companies (HFCs)
- Companies involved in banking and insurance
9. MGT 14:
a. Every company passing special resolution has to file the Form MGT-14 with ROC within 30 days from the passing of special resolution
10. DIR 3 KYC/ KYC WEB:
a. KYC WEB:
i. This form is governed under the Rule 12 of the Companies (Appointment and Qualification of Directors) Rules, 2014 & the purpose of filing is to complete KYC process of Directors directly on the MCA portal without needing to download or upload physical documents or getting the form signed by professional.
b. Form DIR-3 KYC:
i. This form is governed under the Rule 12 of the Companies (Appointment and Qualification of Directors) Rules, 2014 & the purpose of filing the form is to update the KYC details of directors in the records maintained by the MCA, and the same requires the signature by CA/CS/CMA.
11. ADT 1:
a. This form is governed under the Rule 3 of the Companies (Audit and Auditors) Rules, 2014 & the purpose of filing the form is to appoint or reappoints auditors of a company & to inform the ROC about the appointment or reappointment of auditors.
12. MGT 7/ MGT 7A:
a. This form is governed under the Companies Act, 2013 & the purpose of this form is to file the annual return of the company with the ROC.
i. Annual return for the small companies & one person company does not require signature of the company secretary and it should be signed by the directors of the company.
ii. Annual return for the Companies other than small companies & one person company not require signature of the company secretary and it should be signed by the director & Company secretary.
13. CSR-2
a. This form is governed under the Companies (Corporate Social Responsibility Policy) Rules, 2014 & is used to provide a detailed report on the CSR activities undertaken by a company which is attached as an addendum to AOC-4 CSR.
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