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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.

Annual Filing Due Date Calendar As per Type of Companies.

Annual Filing

(01st August 2024)

SHORT SUMMARY:

In this editorial, the author shall discuss the due dates for the annual filing of all types of companies, like one-person companies, Small companies, non-small companies, Public companies, etc.

Every company should adhere to these due dates very strictly. These days, ROCs are imposing a lot of penalties for delays in filing the forms. ROC has issued notice to 4000 companies for a delay in filing BEN-2.

In this editorial, we tried to cover all the annual filing due dates for the benefit of the corporations and fraternities.

COMPANY WISE DUE DATES CALENDAR:

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

******

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).

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Author Bio

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary in Delhi and Steering Voice in the Corporate World. He is a competent professional having enrich post qualification experience of a decade with expertise in Corporate Law, FEMA, IBC, SEBI, View Full Profile

My Published Posts

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