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
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|
| 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)
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