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:

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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 2021
180 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])

Author Bio

Qualification: CS
Company: Aakriti Gupta & Associates
Location: GHAZIABAD, Uttar Pradesh, India
Member Since: 19 Aug 2021 | Total Posts: 1
CS Aakriti Gupta is an Associate member of Institute of Company Secretaries of India since 2018 and a Graduate from Delhi University. She has worked as an Assistant Company Secretary for almost 2 years in a well-known organizations. Since June 2020 she is working independently as a Practicing Compan View Full Profile

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