Compliance Calendar For Public Limited Company

SR. NO. COMPL IANCE SECTION & RULE FORM OCCURR ENCE DUE DATE
1 Intimation by Director about disqualification Section 164(2) of the Companies Act, 2013 read with Rule 14(1) of the Companies (Appointment and Qualification of Directors) Rule, 2014 DIR-8 Once in a Financial Year To be obtained as on 31 March
2 Disclosure of Interest by Directors Section 184 of the Companies Act, 2013 read with Rule 9 of the Companies (Meetings of Board and its Powers) Rule, 2014 MBP-1 Once in a Financial Year;

And

Upon every change in interest of Directors

At the 1st Board Meeting in every Financial year;

And

At the Board Meeting held immediately after change in such interest, if any.

3 Annual Director’s KYC

 

Section 153 of The Companies Act, 2013 read with Rule 12A of the Companies (Appointment And Qualification of Directors) Rules, 2014 E-form

DIR-3

KYC / Web Based

Annually

 

On or before 30 September of immediate next financial year
4 Reconciliation of Securities Capital Audit Report

 

Section 42 of The Companies Act, 2013 read with Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014 Form PAS-6 is a ‘Reconciliation of Share Capital Audit Report’ which needs to be submitted on a half-yearly basis by the unlisted public company. E-form PAS-6

 

Half yearly Within 60 days from the conclusion of each half year
5 Half yearly MSME Return

 

Companies (Furnishing of Information about payment to micro and small enterprise suppliers) Orders, 2019

 

E-form MSME-1

 

Half yearly

 

By 30 April [For October to March] By 31 October [For April to September]
6 Annual Return of Deposits and/or Outstanding Loans other than deposits Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014

 

E-form

DPT-3

 

Annually

 

On or before 30 June every year
7 FLA Return FLA Return means Foreign Liabilities and Assets Annual Return to be filed with RBI every year. FLA Annually The due date for the same shall be 15th July 2021 for the FY ending on 31st March, 2021.
8 Auditor appointment Form ADT-1 is used by a company to intimate the ROC about the auditor’s appointment after the completion of its AGM.

 

ADT-1 Upon fresh appointment Form ADT-1 is to be filed within 15 days from the conclusion of the AGM in which such appointment of auditor is made.
9 Form for filing Report on Annual General Meeting [Pursuant to section 121(1) of the Companies Act, 2013 and Rule 31(2) of Companies (Management and Administration) Rules, 2014] Form No. MGT-15 Annually Within 30 days from the date of AGM
10 Annual Filing of Audited Financial Statements of the Company along with the Director’s Report and Auditor’s Report Section 129, 134 and 137 of The Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 E-form AOC-4 (CFS) (XBRL) Annually Within 30 days from the date of Annual General Meeting
11 Filing of Annual Return Section 92 of The Companies Act, 2013 read with Rule 11 of The Companies (Management And Administration) Rules, 2014 E-form MGT-7

 

Annually Within 60 days from the date of Annual General Meeting
12 Appointment of Cost Auditor Section 148 of The Companies Act, 2013 read with Rule 6(1) of the Companies (Cost Records and Audit) Rules, 2014 E-form CRA-2 Annually (If applicable) Within 30 days of the Board Meeting in Which appointment was made or 180 days of the commencement of every financial year, whichever is earlier
13 Filing of Cost

Audit Report

 

Section 148 of The Companies Act, 2013 read with Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014 E-form

CRA-4

(XBRL)

Annually (If

applicable)

Within 30 days of the receipt of Cost Audit

Report

14 Declaration by Significant Beneficial Owner (SBO)

 

Section 90 of The Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018

 

E-form

BEN-1

 

One time before the commencement of the Rule;

Upon subsequent acquisition of interest or changes in Significant Beneficial Ownership.

Within 30 days of acquiring the significant  Beneficial ownership or any change therein.
15 Return to Registrar in respect of Declaration by Significant Beneficial  Owner Section 90 of The Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018 E-form BEN-2

 

Upon receipt of Significant Beneficial Ownership Within 30 days from the date of receipt of Declaration in form BEN-1

Author Bio

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Whatsapp

taxguru on whatsapp GROUP LINK

Join us on Telegram

taxguru on telegram GROUP LINK

Review us on Google

More Under Company Law

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

August 2022
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031