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.
The following is a table of the due dates for the various annual filing requirements for private limited small companies:
|Director KYC (first time)||30th September of the following year|
|Director KYC (each subsequent year)||30th September of the following year|
|Form DPT-3 (if applicable)||30th June of the following year|
|Annual General Meeting||30th September of the following year (or 9 months from the end of the financial year for new companies)|
|Form ADT-1 (Auditor Appointment)||15 days from the date of the AGM|
|Form AOC-4 (Statement of Accounts)||30 days from the date of the AGM|
|Form MGT-7A (Annual Return)||60 days from the date of the AGM|
1. Director KYC (DIR-3KYC):
2. Form DPT-3 (Return of Deposits):
3. Annual General Meeting (AGM):
4. Form ADT-1 (Auditor Appointment):
5. Form AOC-4 (Statement of Accounts):
6. Form MGT-7A (Annual Return):
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.