The Companies Act, 2013, requires every registered company to comply with an array of annual returns and account filings to stay in the good graces of the Ministry of Corporate Affairs (MCA). One of the best ways to track these requirements is by following the ROC (Registrar of Companies) Compliance Calendar for the Financial Year (FY) 2022-23. This guide offers a comprehensive overview of all the e-forms you need to file, their purposes, and their due dates to ensure your business remains compliant.
The Importance of Compliance
Compliance isn’t just a legal necessity; it’s also a marker of organizational health and governance. Failing to comply can result in hefty fines and even legal repercussions, negatively impacting your brand’s reputation and trustworthiness.
Leveraging Professional Help
For assured compliance, it is advisable to consult certified professionals. These experts can facilitate the accurate and timely filing of necessary forms and returns, and help you avoid potential pitfalls.
ROC Compliance Calendar FY 2022-23
The ROC compliance calendar for regular and annual returns during FY 2022-23 is given below:
| NAME OF E-FORM | PURPOSE OF FORM | TIME PERIOD | DUE DATE |
| DIR-3 KYC | KYC of DIN holders | 30th Sep | |
| ADT-1 | Appointment of Auditor | 15 days from the date of AGM | 14th October |
| AOC-4 & AOC-4 CFS (if applicable) | Filing of Annual Accounts | 30 days from the date of AGM | 29th October |
| AOC-4 (OPC) | Filing of Annual Accounts | 180 days from the closure of financial year | 27th September |
| MGT-7/7A | Filing of Annual Return | 60 days from the date of AGM | 28th November |
| MGT-7A (OPC) | Filing of Annual Return | 60 days from the end of 6 months from the closure of financial year | 28th November |
| CRA-2 | Appointment of Cost Auditor (if applicable) | thirty days of the Board meeting in which such appointment is made or within a period of one hundred and eighty days of the commencement of the financial year, whichever is earlier | 27th September |
| CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of Cost Audit Report by the Board | 27th October |
| FC-3 | Filing of annual accounts of foreign company | 30th September | |
| LLP Form 8 | Filing of Annual Accounts of LLP | 30 days from the end of 6 months from the closure of financial year | 30th October |
| IEPF-2 | Statement of unclaimed/unpaid amounts or appointment of Nodal Officer | 60 days from the date of AGM | 29th November |
| NFRA-1 | Annual return to be filed by the auditor of Indian body corporates or foreign companies who fall under rule 3(3) of NFRA | 15 days from the appointment of auditor | 14th October |
| PAS-6 | Reconciliation of share capital audit report | 60 days from the conclusion of half year | 29th November |
Changes and Extensions
The compliance calendar may be updated if any extensions are granted for specific filings. It is crucial to keep an eye out for these changes to avoid missing any revised deadlines.
Conclusion
The ROC Compliance Calendar for FY 2022-23 is an indispensable tool for companies aiming to meet all the compliance requirements set forth by the Companies Act, 2013. While adhering to the compliance calendar is crucial, the engagement of certified professionals can provide an additional safety net, ensuring that your filings are both accurate and timely. In a world where corporate governance and compliance are under increasing scrutiny, following the ROC Compliance Calendar is not just a legal mandate but also a step towards building a more transparent and credible business.
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Disclaimer: This article is for informational purposes only and should not be considered as legal advice.
For any further clarifications, feel free to contact the author at 9953808432 or via email at cssinghaniaandassociates@gmail.com.
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Thankyou for the information, very grateful!
THANK YOU SO MUCH!!