COMPLIANCE CALENDER
FOR
“ANNUAL COMPLIANCES FOR FY 2022-23”
W.R.T. ROC & RBI
| S. No | Form which to be filed | To be Filed with | Applicability | Last Date of Filling | Applicable on Pvt/ Public Company |
| 1 | MSME FORM-I | ROC | Form for furnishing half yearly return with the ROC in respect of outstanding payments beyond 45 days to Micro or Small Enterprises. | 30/04/2022
(for the period from October to March) |
Every Company who owes anything to Micro & Small Enterprises |
| 2 | MGT 14
|
ROC | Any Company which still not adopted its MOA/ AOA as per provisions of Companies Act, 2013 | Immediate basis | Every Company |
| 3 | LLP 11
(Annual Return) |
ROC | Every LLP is required to file annual return within 60 days of closure of its financial year. | 30/05/2022 | All LLPs |
| 4 | Share Capital Reconciliation Audit Report
(Half Yearly) PAS 6 for half year ending 31.03.2022 |
ROC | Half yearly return by Public Companies informing status of Demat & Physical shareholding of Company. | 30/05/2022 | Unlisted Public Company |
| 5 | DPT 3
(Annually i.e. upto March 2022)
|
ROC | Any Company, which as at 31/03/22, has outstanding balance of any amount falling U/R 2(1)(c) of Companies (Acceptance of Public Deposits) Rules, 2014 or outstanding balance of any amount of Public Deposit | 30/06/2022 | Every Company |
| 6 | |||||
| 7 | Return of Foreign Assets & Liabilities | RBI | Any Company which either of or both “Overseas Direct Investment / Foreign Director Investment” as at 31/03/22 | 15/07/2022 | Company with ODI/ FDI |
| 8 | DIR 3 KYC Web
|
ROC | Every person who has a DIN allotted and the status of the DIN is ‘Approved’ as at 31.03.2022. | 30/09/2022 | Every Director and other person holding DIN |
| 9 | MGT 14 | ROC | Only Public Companies | 30 Days of approval of Financial Statements & DR | Any Public Company |
| 10 | CRA 2 (Appt. of Cost Auditor) | ROC | All Companies to those Cost Audit Applies | 30 Days of appointment or Maximum 180 of end of FY, whichever is earlier | Every Company whereon Cost Accounts / Audit applies |
| 11 | CRA 4 (Cost-Audit Report) | ROC | 30 Days of receipt of Cost Audit Report | ||
| 12 | ADT 1
|
ROC | Appointment of Auditor in AGM/EGM/BM | within 15 days of appointment date | All Companies |
| 13 | Form AOC 4,
AOC 4 CFS & AOC 4 XBRL |
ROC | AOC 4- All Companies
AOC 4 CFS- All Companies having any “Associate &/ or Subsidiary” as at 31/03/22 AOC XBRL- All Companies as specified in Notes |
Within 30 days of AGM.
[By 29/10/2022 for OPCs) |
Every Companies |
| 14 | LLP 8
|
ROC | Balance Sheet Filling | 30/10/2022 | All LLPs |
| 15 | MSME 1
(Half Yearly from April to Sep)
|
ROC | Form for furnishing half yearly return with the ROC in respect of outstanding payments beyond 45 days to Micro or Small Enterprises. | 31/10/2022 ((for the period from April to September) | All Companies |
| 16 | MGT 7 | ROC | All Companies | within 60 days of AGM [By 28th November, 2021 for OPC] | All Companies |
| 17 | CSR-1 | ROC | Any NGO (Society/ Trust/ Section 8 Co) who wishes to take CSR Donation from corporate has to file this form before such receipt of donation | Prior to taking any CSR grant from any Company | Society / Trust/ Section 8 Co registered u/s 12A & 80G of Income Tax Act, 1961 |
| 18 | Share Capital Reconciliation Audit Report
(Half Yearly) PAS 6 for half year ending 30.09.2022 |
ROC | Half yearly return by Public Companies informing status of Demat & Physical shareholding of Company. | 29/11/2022 | Unlisted Public Company |
| 19 | Performance Report-Annual | RBI | Any Company which has “Overseas Direct Investment” as at 31/03/22 | 31/12/2022 | All Companies |
Note:
1- Co(s) those will change in shareholding in planning phase for BEN 2 need to keep in mind filling of MGT 6 for change in beneficial shareholding, if any occurs.
2- DIR 6 still exists for any change in particulars of DIN & it need to be filed for any such change irrespective of DIR 3 KYC already filed.
3- AOC 4 XBRL need to be filed by Listed Co & it’s all Subsidiaries, Co having turnover of or above Rs 100 Cr, Co having paid-up Capital of or above Rs 5 CRs & any Co which has once filed this form mandatorily earlier since 1st applicability. Any of such Co(s) having any “Associate & / or Subsidiary” as at 31.03.22 shall also file its “Consolidated Financial Statements” with AOC 4 XBRL.
# Efforts has been made to keep all compliances in their order of last dates
# Monthly ECB return is due for filling by 7th of each following month
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