Annual Compliance for Private and Public Limited Company

Ashish Kumar 14 Apr 2023 2,202 Views 0 comment Print Company Law | Articles

“Ensure timely Annual Compliance for Private and Public Limited Companies with forms like MGT-7, AOC-4, DIR-12, and more. Stay compliant with due dates and relevant sections.”

Annual Compliance for Private and Public Company related to Form MBP-1 (Physical), Form DIR-8 (Physical), Form DIR-3KYC (e-from, web), DPT-3 (e-form), BEN-2 (e-form), MSME-1 (e-form), ADT-1 (e-form), AOC-4, AOC-4CFS, AOC-4XBRL (e-form), MGT-7/ MGT-7A (e-form), MGT-8 (Physical), DIR-12 (e-form) and MGT-14 (e-form), MR-3 (Physical), DIR-12 (e-form), MGT-14 (e-form), CRA-2, CRA-4 (e-form), PAS-6 (e-form), CSR-2 (e-form), Board Meetings of Director (Physical), Annual General meeting of Shareholders, APR (Online) and FLA returns (online).

S. No.	Forms	Particular’s	Due Dates (Details)	Relevant Sections	Month
1	MBP-1 (Physical)	Notice of Interest of directors	First Meeting of Board of Director	Pursuant to Section 184 (1) of the Companies Act, 2013
2	DIR-8 (Physical)	Company disclosure of non-disqualification	First Meeting of Board of Director	Pursuant to Section 184 (1) of the Companies Act, 2013
3	DIR-3KYC (e-from, web)	Director KYC for every director of the Company who hold DIN	within 30th September of every financial year	Pursuant to rule 12A of (The Companies Appointment and qualification of directors) Rules, 2014	September
4	DPT-3 (e-form)	Return of Deposit taken from member, Public, Director etc.	On or before 30th June of every financial year	Pursuant to rule 16 of the Companies (Acceptance of deposit) Rules, 2014	June
5	BEN-2 (e-form)	Return to Registrar in respect of declaration	within 30 days from the date of its board resolution in which it has been decided to make a declaration under section 160	Pursuant to section 90(4) of the companies Act, 2013 and rule 4 and rule 8 of the Companies (significant beneficial owners) rules, 2018
6	MSME-1 (e-form)	Form for outstanding payment to MSME	Half yearly return April to September – 31st October to March – 30th April	Pursuant to order dated 22nd Jan, 2019	October and april
7	ADT-1 (e-form)	Notice to registrar for appointment of Auditor	Within 15days from the date of AGM and within 30days in case of EGM	Pursuant to Section 139 (1) of the Companies Act, 2013.	October
8	MGT-14 (e-form)	Intimation to ROC for approval of annual financial Statement and Director Report by Board	Within 30days from the date of passing of Board Resolution (only in case of Public Company)	Pursuant to Section 179 (3) of the Companies Act,2013	September
9	AOC-4, AOC-4CFS, AOC-4XBRL (e-form)	Filing of financial statement duly adopted at AGM with Roc based on Structure of Companies. Its Attachments 1. Audit report, balance sheet, P&L and Cash flow Statement with notes to accounts 2. Signed Board Report 3. Notice of AGM	Within 30 days from the date of AGM	Section 137, Rule 12 of the Companies (accounts) Rule, 2014	October
10	MGT-7/ MGT-7A (e-form)	Annual Return form which is required to file every year by Companies Its Attachments List of Shareholders List of Director (only for Small Company)	Within 60 days from the date of AGM	Rule 11 of the Companies (Management and Administration) Rules, 2014	November
11	MGT-8 (Physical)	In case of Company having Paid up capital of ten Crore or more and turnover of 50Crore or more	Annual return is certified by a PCS	Rule 11 of the Companies (Management and Administration) Rules, 2014	November
12	DIR-12 (e-form) and MGT-14 (e-form)	Appointment of Company Secretary/ KMP	within 30 days from the date of Passing of resolution for appointment	Pursuant to section 203 of the Companies Act, 2013 and rule No. 9 of the Companies (Appointment and Remuneration Personnel) Rules, 2014	September
13	MR-3 (Physical)	Secretarial Audit Report (If total Paid- up capital is equal to or crosses Rs.50 crore or Its annual turnover is equal to or exceeds Rs. 250 crore)	Part of Board Report and Must be Attached with Form AOC-4 (XBRL)	Pursuant to section 204 (1) of the Companies Act, 2013 and rule No. 9 of the Companies (Appointment and Remuneration Personnel) Rules, 2014	September
14	DIR-12 (e-form)	Appointment of Director	within 30days from the date of AGM (Only to convert additional director into Director) if any		October
15	MGT-14 (e-form)	Appointment of Secretarial Auditor	within 30 days from the date of Passing of Board resolution for appointment	Pursuant to Section 117 of the Companies Act, 2013 read with Rule 24 of Companies (Management and Administration) Rules, 2014.	September
16	MGT-14 (e-form)	Appointment of Internal auditor 1. Listed Company 2. Unlisted Public Comp having paid up share capital of Rs. 50cr in preceding FY ,turnover of Rs. 200cr, loan of 100cr or more, deposits of 25cr or more 3. Private Company having turnover of 200cr or loan from bank of rs 100cr or more	within 30 days from the date of Passing of Board resolution for appointment	Section 138 of the Companies Act, 2013 read with rule 13 of the Companies (Accounts) Rules, 2014	September
17	CRA-2	Appointment of Cost Auditor	In Case of Original Appointment, within 30 days of Board Meeting or 180 days of end of Financial year, whichever is earlier.	Pursuant to Section 148(3) read with Rule 6(2) and 6 (3A) of the Companies (Cost Records and Audit) Rules, 2014
18	CRA-4 (e-form)	Cost Auditor Report	within 30 days from the date of signing of cost audit report	Pursuant to Section 148(6) read with Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014
19	PAS-6 (e-form)	Reconciliation of Share Capital (Half Yearly) (Only for public Company)	Half yearly return April to September – 30th November October to March – 30th May	rule9A of the Companies (Prospectus and allotment of securities) Rules 2014	November and May
20	CSR-2 (e-form)	Every company covered under the provisions of sub-section (I) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar.	addendum to Form AOC-4 or AOC -4 XBRL filled within 30 days from the date of AGM	Section 135 of the Companies Act, 2013
21	Board Meetings of Director (Physical)	Not more than 120 days gap between two consecutive meeting and for small company gap between two board meetings shall not be less than 90 days.	At least 4 Board meeting should be held every year and for small companies atleast two Board meeting in each half of calendar year	Section 173 of the Companies Act, 2013
22	Annual General meeting of Shareholders	AGM is a Yearly meeting of shareholders to receive, consider and adopt FY, Audit report and director report thereon.	The first annual general meeting of the Company should be held within a period of nine months from the date of closing of the first financial year of the company and in any other case, within a period of six months, from the date of closing of the financial year.	Section 96 of the Companies Act, 2013	September
23	APR (Online)	RBI Annual Performance Report for India party who have investments outside India weather in JV or WOS.	within 31st December for period April to march of every year	FEMA Act, 1999	December
24	FLA returns (online)	Annual Return on Foreign Liabilities and Assets. Shall have to be filed by all Indian Companies who received FDI (Foreign Direct Investment) and/or made FDI Abroad in the previous year including the current year	On or before 15th July every year. In case if accounts are un audited, first submit return on provisional basis and then submit the revised return based on audited accounts by 30th September	As per the Regulations of Foreign Exchange Management Act (FEMA), 1999	July
1. AOC-4XBRL only for listed Company and Company having paid-up capital of 5Crores and turnover of 100Cr. 2. AOC-4CFS only for Consolidated financial statement.