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Compliance Calendar FY-2022-23

S. No. Particulars Applicability Period Due date
Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account. If CSR is applicable to the Company and Company couldn’t spent CSR amount FY 2021-22 30th April 2022
(i) Director’s Disclosure of Interest and Non-disqualification All Companies 1st April First BM (Quarter 1) 30th June 2022
(ii) Obtain Declaration for the loan given All Companies- receiving a loan from directors/relatives of directors NA Noting in Q1 BM & as and when loan borrowed
MSME Return

Half-yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.

All Companies October 21   to March 22 30th April 2022
LEIN Registration
/Renewal
applicable if Borrowing/facility of the Company exceeds Rs. 100 crore Every year within 30 days of Renewal due date
Return of Dormant Company Dormant Company For the FY 21-22 30th April, 2022
PAS – 6

Reconciliation of Share Capital Audit Report (Half-yearly)

All Unlisted Public Company October to March 30th May, 2022
Annual Return of Limited Liability Partnership (LLP) All LLP For the FY 21-22 30th May, 2022
Annual Return of Foreign Co Foreign Companies (Branch Office/ Liaison Office) For the FY 21-22 on or before 30th May
Return of Deposits – DPT 3 All Companies For the FY 21-22 30th June, 2022
Holding of Board Meeting for Q1 All Companies For FY 22-23 On or before 30th June 2022
RBI Annual Return All Companies having Foreign Investment received or Foreign Investment made abroad For FY 21-22 15th July, 2022
Transfer of unspent CSR amount to the CSR fund constituted by Govt of India under Sch VII Companies who couldn’t spent CSR amount as mentioned in point no 1 above. For FY 21-22 On or before 30th September 2022
DIN KYC All Directors (individual) who holds DIN on 31st March, 2022 For FY 21-22 30th September 2022
Secretarial Audit (i)   Listed Companies

(ii) Every public company having a paid-up share capital of fifty crore rupees or more; or

(iii)          Every public company having a turnover of two hundred fifty crore rupees or more; or

Every company having outstanding loans or borrowings from banks or public financial institutions of one hundred crore rupees or more.

For FY 21-22 30th September 2022
Appointment of CS Audit – MGT-8     i.     listed Company or

ii.     a Company having paid-up share capital of ten crore rupees or more or

turnover of fifty crore rupees or more, shall be certified by a Company Secretary in practice

For FY 21-22 30th September, 2022
Generation of UDIN by Statutory Auditor of Company Applicable to all Companies

Before signing Balance Sheet by the Statutory Auditor, UDIN should be created 

On or before 30th September, 2022
Quarter 2 – Board Meeting All Companies For FY 22-23 On or before 30th September, 2022
Unspent CSR Expenditure to be transferred to Fund specified in Schedule VII All Companies whose CSR Expenditure is unspent as on 31st March, 2021 and such amount is not marked for any ongoing project. For FY 22-23 On or before 30th September, 2021
Annual General Meeting All Companies For FY 21-22 On or before 30th September, 2022
Filing of Board Resolution for Adoption of Accounts and Directors Report. Listed, Unlisted and Subsidiary of Public Company For FY 21-22 Within 30days of Board Meeting

 

Appointment of Auditors (Kindly check period of Auditors) If the tenure of the existing Auditor gets completed 5 years, need to re-appoint/change, as per management’s decision. For FY 21-22 Within 15 days of AGM

(on or before 14th October, 2022)

Filing of Balance Sheet with ROC All Companies For FY 21-22 Within 30days of AGM

(on or before 29th October, 2022)

 

MSME Return

Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.

All Companies April 22 to September 22 30th October, 2022
Statement of Account & Solvency All LLP For FY 21-22 29th October, 2022
Annual Return in form MGT 7 along with MGT- 8 (if applicable) All Companies For FY 21-22 Within 60 days of AGM (on or before 29th November, 2022)
PAS-6

Reconciliation of Share Capital Audit Report (Half-yearly)

All Unlisted Public Company April to September 29th November, 2022
Quarter 3 – Board Meeting All Companies For FY 22-23 On or before 31st December, 2022
RBI Annual Performance Report All Companies having investment outside India. For FY 21-22 31st Dec, 2022
Quarter 4 – Board Meeting All Companies For FY 22-23 On or before 31st March, 2023

Note: The Compliance Calendar is prepared by SPPC team can be used only for the purpose of quick reference.

(Author can be reached at Mobile No.9820604819 Email Id. sandeep@sppc.co.inWebsite : www.sppc.co.in)

Author Bio

CS Sandeep Parekh is a Fellow Company Secretary and founder of SPPC in to practice over 13 years. His expertise lies in Company Law, Secretarial Audit, FEMA, LODR, LLP, Legal Drafting of SHA, SPA etc, Legal Opinion, Business and Legal Advisory on Corporate Law and other areas of Corporate Laws, NCL View Full Profile

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