“Stay compliant with Company Law in India for FY 2022-23. Learn about crucial due dates and filings with the Registrar of Companies to avoid penalties. Explore the details for MSME payments, Nidhi Company returns, share capital audits, outstanding loans, financial statement submissions, auditor appointments, and more. Keep your company on track with essential annual compliances.”
In India, there are some mandatory annual compliances that need to be taken care off and necessary filings with the Registrar of Companies is required to be made. It is always best to be prior informed about the upcoming compliances so that no unnecessary penalties and additional fees are levied on the Company.
Accordingly, in this article, we shall study in crisp about the important compliance due dates for any Company/professional to look after.
|
S. No. |
Form | Particulars | Due Date | Reporting Period | Applicability |
| 1. | MSME Form 1 | The details of payments due to MSME exceeding 45 days | 30th April, 2023 | October 2022 to March 2023 | All Companies |
| 2. | NDH-3 | Nidhi Company half yearly return | 30th April, 2023 | October 2022 to March 2023 | Only Nidhi Company |
| 3. | PAS-6 | Reconciliation of Share Capital Audit Report | 30th May, 2023 | October 2022 to March 2023 | Unlisted Public Company |
| 4. | DPT-3 | Details of outstanding loans and deposits | 30th June, 2023 | FY 2022-23 | All Companies |
| 5. | MGT-14 | Filing of resolution for approval of financials and boards report | Within 30 days of approval | FY 2022-23 | All public companies |
| 6. | KYC | Updating of KYC details | 30th September, 2023 | All Directors to whom DIN allotted before 31st March, 2023 | All Directors |
| 7. | AOC-4 | Submission of Financial Statements | Within 180 days of closure of FY | FY 2022-23 | Only One Person Company |
| 8. | ADT-1 | Appointment of Auditor | 14th October, 2023 | FY 2022-23 | Companies required to appoint auditor |
| 9. | MSME Form 1 | The details of payments due to MSME exceeding 45 days | 30th October, 2023 | April 2023 to September 2023 | All Companies |
| 10. | NDH-3 | Nidhi Company half yearly return | 30th October, 2023 | April 2023 to September 2023 | Only Nidhi Company |
| 11. | AOC-4 | Submission of Financial Statements | Within 30 days of AGM | FY 2022-23 | All Companies |
| 12. | MGT-7 | Annual Return | Within 60 days of AGM | FY 2022-23 | All Companies |
| 13. | PAS-6 | Reconciliation of Share Capital Audit Report | 29th November, 2023 | April 2023 to September 2023 |
Unlisted Public Company |
Most of the forms mentioned above involves payment of fees and the same can be paid after uploading of form and then only, the form is deemed to be submitted. Also, most of the forms are on auto approval mode.
Further, it is very important to note that all forms does not require professional certification and accordingly, unless the form mandatorily asks for professional certification, try submitting without it.
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{The author i.e., Mrs. Kajal Goyal is a Company Secretary in Practice and can be reached at (M) +91-9999952595 and (E) [email protected]}
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