Private Limited Small Company Annual ROC Compliances Due Dates

Private Limited Small Companies play a crucial role in the business landscape. As they grow and evolve, they must adhere to various annual compliance requirements set forth by the Registrar of Companies (RoC) in India. These compliances are essential to maintain the legal and financial integrity of the company and ensure transparency in its operations. In this article, we will delve into the due dates for various forms that need to be filed with the RoC for Private Limited Small Companies.

Private Limited Small Company Annual ROC Compliances Due Dates Chart

The following is a table of the due dates for the various annual filing requirements for private limited small companies:

1. Director KYC (DIR-3KYC):

• First-time filing: Directors who obtained their Director Identification Number (DIN) before 31st March must file Form DIR-3KYC before 30th September of the following year. This is a one-time requirement for new directors.
• Subsequent years: For subsequent years, directors must file DIR-3 web-KYC before 30th September of each following year. This ensures that the information regarding directors is up to date.

2. Form DPT-3 (Return of Deposits):

• If applicable as per the rules of the Companies Act, 2013, Private Limited Small Companies must file Form DPT-3 before 30th June of the following year. This form is used to report and validate the deposits accepted by the company.

3. Annual General Meeting (AGM):

• The AGM is a significant event for a company and serves as an opportunity for shareholders and management to interact. The due date for AGM for Private Limited Small Companies is 30th September of the following year.
• In the case of new companies, the due date for AGM is 9 months from the end of the financial year. If the financial year ends on 31st March, the AGM should be held by December of the following year. AGM plays a crucial role in the decision-making process of the company.

4. Form ADT-1 (Auditor Appointment):

• Auditor Appointment is a critical step for the company’s financial reporting. Form ADT-1 must be filed within 15 days from the date of AGM conducted. For example, if the AGM is conducted on 30th September 2023, Form ADT-1 should be filed on or before 14th October 2023.

5. Form AOC-4 (Statement of Accounts):

• The Statement of Accounts in Form AOC-4 is a fundamental document that provides insights into a company’s financial performance. It must be filed within 30 days from the date of the AGM conducted. If the AGM is held on 30th September 2023, AOC-4 should be filed on or before 29th October 2023.

6. Form MGT-7A (Annual Return):

• Annual Returns are essential for summarizing a company’s financial activities and governance. Form MGT-7A must be filed within 60 days from the date of AGM conducted. In the example mentioned earlier, if the AGM is conducted on 30th September 2023, MGT-7A should be filed on or before 29th November 2023.

These compliance due dates are essential for ensuring that a Private Limited Small Company operates within the legal framework and maintains transparency in its operations. Failure to meet these due dates can result in penalties and legal consequences. It’s crucial for company directors and management to stay informed about these compliance requirements and adhere to the deadlines.

Note: If an AGM is conducted in the months of August, July, or June, the due dates for filing Forms ADT-1, AOC-4, and MGT-7A should be calculated from the date of AGM conducted, not from the date it ought to be conducted. This exception is designed to accommodate AGMs held earlier in the year, allowing companies to comply with the regulations effectively.

In conclusion, annual compliance is a vital aspect of maintaining a Private Limited Small Company’s legal and financial standing. Understanding these due dates and adhering to them is crucial for the smooth functioning of the company and for avoiding legal issues and penalties.