Summary: This editorial outlines the key annual filing deadlines for different types of companies, including One Person Companies (OPCs), Private Limited Companies, and Unlisted Public Companies, from August to November 2024. Each company type has specific forms and due dates that must be strictly adhered to in order to avoid penalties imposed by the Registrar of Companies (ROC). Important filings include financial statements (AOC-4), annual returns (MGT-7/MGT-7A), auditor appointments (ADT-1), and Director KYC (DIR-3 KYC), among others. For instance, OPCs must file AOC-4 by September 27, 2024, and MGT-7A by November 26, 2024, while Private Limited and Unlisted Public Companies have similar deadlines with slight variations depending on their specific requirements. Additionally, the editorial covers event-based compliances such as Cost Audit filings and NFRA-2 for statutory auditors. The ROC has been stringent in enforcing these deadlines, having already issued notices to 4000 companies for delays in filing BEN-2. Companies are advised to ensure timely submission of all required forms to avoid legal and financial repercussions.
COMPANY WISE DUE DATES CALENDAR: (01st August 2024)
| S. No. | Type of Company | Form No | Purpose | Due Date |
| ONE PERSON COMPANY | ||||
| 1. | OPC | AOC-4 | Filing of Financial Statement | 27-Sep-2024 |
| 2. | MGT-7A | Filing of Annual Return | 26-Nov-2024 | |
| 3. | ADT-1 | Appointment of Auditor | 11-Oct- 2024 | |
| 4. | DIR-3 KYC | KYC of person holding DIN as on 31-Mar-2024 | 30-Sep-2024 | |
| 5. | DIR-12 | Regularization of Additional Director, if any | 27-Oct-2024 | |
| 6. | MSME-1 | Details of Pending payment to MSME Vendors | 31-Oct-2024 | |
| PRIVATE LIMITED COMPANY | ||||
| 7. | Private Company | DIR-3 KYC | KYC of person holding DIN as on 31-Mar-2024 | 30-Sep-2024 |
| 8. | ADT-1 | Appointment of Auditor | 14-Oct-2024 | |
| 9. | AOC-4 | Filing of Financial Statement | 29-Oct-2024 | |
| 10. | CSR-2 | Reporting of CSR Contribution | 29-Oct-2024
(Same as AOC-4) |
|
| 11. | MGT-14 | Filing of AGM resolution with ROC | 29-Oct-2024 | |
| In case of any special resolution passed or AGM held through Video Conferencing. | ||||
| 12. | DIR-12 | Regularization of Additional Director | 30-Oct-2024 | |
| 13. | MSME-1 | Details of Pending payment to MSME Vendors | 31-Oct-2024 | |
| 14. | MGT-7A/
MGT 7 |
Annual Return | 29-Nov-2024 | |
| UNLISTED PUBLIC LIMITED COMPANY | ||||
| 15. | Public Company | DIR-3 KYC | KYC of person holding DIN as on 31-Mar-2024 | 30-Sep-2024 |
| 16. | ADT-1 | Appointment of Auditor | 14-Oct-2024 | |
| 17. | AOC-4 | Filing of Financial Statement | 29-Oct-2024 | |
| 18. | CSR-2 | Reporting of CSR Contribution | 29-Oct-2024 | |
| 19. | MGT-14 | Filing of AGM resolution with ROC | 29-Oct-2024 | |
| In case of any special resolution passed or AGM held through Video Conferencing. | ||||
| 20. | DIR-12 | Regularization of Additional Director | 30-Oct-2024 | |
| 21. | MSME-1 | Details of Pending payment to MSME Vendors | 31-Oct-2024 | |
| 22. | MGT-7 | Annual Return | 29-Nov-2024 | |
| EVENT BASED COMPLIANCES | ||||
| 23. | Foreign Company | FC-3 | Annual Account of Foreign Company | 30-Sept-2024 |
| 24. | Cost Audit | CRA-2 | Appointment of Cost Auditor | 28-Sept-2024 |
| Due Date for CRA-2 is 30 days from the date of BM or 180 from 1st April. Whichever is earlier. | ||||
| 25. | Cost Audit | CRA-3 | Submission of Report of Cost Audit by the Auditor to Company | 28-Sept-2024 |
| The Cost Auditor must submit his report to the Company within 180 days. from the end of financial year. | ||||
| 26. | Cost Audit | CRA-4 | Filing of Cost Audit Report | 27-Oct-2024 |
| The Cost Audit report must submit with ROC within 30 days from receipt of report. | ||||
| 27. | NFRA | NFRA-2 | Annual return filed by Statutory Auditor with the (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. | 30-Nov-2024 |
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Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).
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