Due to the current situation of this on-going pandemic, there are various compliances under Companies Act 2013 and LLP Act, which were given additional timelines by the Ministry to comply with for the ease of business. This editorial, however, targets all the upcoming mandatory compliances that are required to be complied by the Companies/LLPs for the current Financial year 2021-22, considering the extended due dates. The list is attached as below:
DUE DATES CALENDAR FOR THE FY 2021-22 (01.04.2021-31.03.2022)
E-FORMS |
LAST DATE TO FILE |
PURPOSE OF THE FORM |
TIME LINE |
REMARKS |
MSME-1 |
31st August 2021 |
For furnishing half yearly return in respect of outstanding payments to micro or small enterprises. |
Half yearly (October to March) |
Applicable to all types of Companies |
DPT-3 |
31st August 2021 |
Filing of return of deposits and transactions not considered as Deposits. |
Annual Compliance |
Applicable to all types of Companies(except NBFC) |
Form CFSS |
31st August 2021 |
To seek immunity in respect of the belated documents filed under the CFSS Scheme.It is for those forms which were filed after the due date but between March 30, 2020 to December 31, 2020. |
One time compliance |
For all the companies who have taken benefit of CFSS Scheme. |
PAS 6 |
31st August 2021 |
Reconciliation of Share Capital. |
Half yearly (October to March) |
Applicable to all the unlisted public companies. |
LLP 11 |
31st August 2021 |
Annual Return of LLP |
Annual Compliance |
Applicable to all the LLPs |
FC-4 |
31st August 2021 |
Annual return of foreign company |
Annual Compliance |
Applicable on Branch office, Project office and Liason office. |
DIR-3 KYC |
30th September 2021 |
KYC of directors |
Annual Compliance |
Every individual who holds DIN as on 31st March 2021 and who has not filed DIR 3 KYC form previously or there is a change in email id and mobile number. |
DIR-3 KYC WEB |
30th September 2021 |
KYC of directors |
Annual Compliance |
Every individual who have previously filed form DIR-3 KYC and there is no change in email id and mobile number. |
FC-3 |
30th September 2021 |
Annual accounts of foreign company |
Annual Compliance |
Applicable on Branch office, Project office and Liason office. |
MGT 14 |
30 days from the date of approval of financial statements |
Filing of resolution for approval of financial statements and Board report |
Annual Compliance |
Applicable on all the public companies |
CRA-2 |
30 days from the date of date of BM or 30th September 2021, whichever is earlier |
Appointment of cost auditor |
Annual Compliance |
Applicable to all the specific companies |
AOC 4/AOC 4 XBRL (For all Companies except OPC) |
30 days from the date of conducting AGM |
For filing financial statements with the registrar for the year ended 31 March 2021 |
Annual Compliance |
Applicable to all types of companies (except OPC) |
AOC 4 (For OPC) |
30th September 2021180 Days from the end of the financial year |
For filing financial statements with the registrar for the year ended 31 March 2021 |
Annual Compliance |
Applicable to OPCs. |
MGT 7 |
60 days from the date of conducting AGM |
For filing Annual return |
Annual Compliance |
Applicable to all types of companies (except Small Company and OPC) |
MGT 7A |
60 days from the date of conducting AGM |
For filing Annual return |
Annual Compliance |
Applicable to Small company and OPCs. |
ADT-1 |
Within 15 days from the AGM |
Appointment of the auditor |
Every 5th year |
Applicable to all types of companies |
MSME-1 |
30th October 2021 |
For furnishing half yearly return in respect of outstanding payments to micro or small enterprises. |
Half yearly(April to September) |
Applicable to all types of Companies |
CSR 1 |
No due date is prescribed |
Registration of entities for taking CSR Activities |
One time compliance |
Trust/society/Section8 Company need to file before acceptance of donation as CSR w.e.f. 01.04.2021 |
PAS 6 |
29th November 2021 |
Reconciliation of Share Capital. |
Half yearly(April to September) |
Applicable to all the unlisted public companies. |
LLP 8 |
30th October 2021 |
Statement of Account and Solvency |
Annual Compliance |
Applicable to all the LLPs |
CRA-4 |
Cost auditor need to submit audit report to the company in form CRA-3 within 180 days from the end of FY and company need to file CRA-4 to ROC within 30 days of receiving the cost auditor report. |
Filing of cost audit report |
Annual Compliance |
Applicable to all the specific companies |
Disclaimer: The entire contents of this editorial have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, users of this information are expected to refer to the relevant existing provisions of applicable Laws. In no event I shall be liable for damages resulting from the use of the information.
(The author of this editorial is CS Aakriti Gupta, proprietor of AAKRITI GUPTA & ASSOCIATES, COMPANY SECRETARY in Practice is from Ghaziabad and can be reached out at [email protected])
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