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Unlisted Public Company
S.No Compliance Due Date
1 MBP-1 First Meeting of Board of Directors
2 DIR-8 First Meeting of Board of Directors
3 DIR-3 KYC Within 30 days from end of F.Y (30/09/2021 for F.Y 2020-21)
4 DPT-3 Within 90 days from end of F.Y (30/07/2021 for F.Y 2020-21)
5 BEN-2 Within period of 30 days from declaration made in BEN-1
6 ADT-1 Within period of 15 days from the date of AGM
7 MSME-1 Within 30 days from the end of each Half Year
8 MGT-14 (Board Resolution approving the Financial Statement ) Within 30 days of Passing BR
9 AOC-4(XBRL) Within 30 days of AGM
10 MGT-7 Within 60 days of AGM
11 MGT-8 Required to be attached with MGT-7
12 MR-3 Part of Board Report and attached in AOC-4(XBRL)
13 MGT-14 (Appointment of Secretarial and Internal Auditor) Within 30 days passing the BR
14 MR-1(Appointment of KMP) within sixty days of the appointment
15 CRA-2 (Appointment of Cost Auditor) In Case of Original Appointment, within 30 days of Board Meeting or 180 days of end of Financial year, whichever is earlier.
16 CRA-4 Within 30 days of from the date of receipt of cost audit report

Private & Public Company Compliances & Compliance based on Threshold Limits

Private Company
S.No Compliance Due Date
1 MBP-1 First Meeting of Board of Directors
2 DIR-8 First Meeting of Board of Directors
3 DIR-3 KYC Within 30 days from end of F.Y (30/09/2021 for F.Y 2020-21)
4 DPT-3 Within 90 days from end of F.Y (30/07/2021 for F.Y 2020-21)
5 BEN-2 Within period of 30 days from declaration made in BEN-1
6 ADT-1 Within period of 15 days from the date of AGM
7 MSME-1 Within 30 days from the end of each Half Year
9 AOC-4(XBRL) Within 30 days of AGM
10 MGT-7 Within 60 days of AGM
11 MGT-8 Required to be attached with MGT-7
13 MGT-14  Within 30 days passing the SR
15 CRA-2 (Appointment of Cost Auditor) In Case of Original Appointment, within 30 days of Board Meeting or 180 days of end of Financial year, whichever is earlier.
16 CRA-4 Within 30 days of from the date of receipt of cost audit report

Compliance Based on Turnover
S.No. Compliance Criteria
Public Limited Private Limited Listed
1 Internal Auditor Paid Up Share Capital> 50 cr
or
Turnover > 200 cr
or
outstanding loans or borrowings > 100 cr at any point of time
or
outstanding deposits > 25 cr at any point of time in preceding F.Y
Turnover > 200 cr
or
outstanding loans or borrowings > 100 cr at any point of time
Applicable
2 Secretarial Auditor Paid Up Capital > 50 cr
or
Turnover > 250 cr
outstanding loans or borrowings from banks or public financial institutions of one hundred crore rupees or more Applicable
3 Cost Auditor Company Specified in item (A) of rule 3 and Turnover exceeds 50 cr from  all of its product and services
and
Company Specified in item (B) of rule 3 and Turnover exceeds 100 cr from all of its and Product and Services and Individual Product or Services Turnover exceeds 35 crore or more
4 MGT-8 Paid Up Capital > 10 crores
or
Turnover > 50 cr
Applicable
5 Circulation of Financial Statement in electronic mode to person who hold share in Demat form Net Worth > 1 cr
and
Turnover > 10 cr
Exempted Applicable
6 Appointment of KMP Paid up capital > 10 cr Only CS appointment is there if paid up capital is more than 10 cr Applicable
7 Filing through XBRL mode Paid up capital > 10cr
Turnover > 100 cr
Company required to prepare Financial Statement as per IndAS
Paid up capital > 10cr
Turnover > 100 cr
Company required to prepare Financial Statement as per IndAS
Applicable
8 Rotation of Auditor Paid up capital > 10 cr
or
Borrowing > 50cr
Paid up capital > 50 cr
or
Borrowing > 50cr
Applicable
9 Appointment of Independent Director Paid Up capital > 10cr
or
Turnover > 100 cr
or
Borrowing > 50 cr
Exempted Applicable
10 Appointment of women director Paid up capital > 100 cr
or
Turnover > 300 cr
Exempted Applicable
11 Audit Committee Paid up capital > 10 cr
or
Turnover > 100 cr
or
Borrowing > 50 cr
Exempted Applicable
12 Nomination and Remuneration Committee Paid up capital > 10 cr
or
Turnover > 100 cr
or
Borrowing > 50 cr
Exempted Applicable
13 CSR Committee If Obligation is less than 50 lakhs then it is not mandatory
14 Vigil Mechanism The Company which accept deposits from the public Borrowed Money in excess of 50 Cr Applicable

Disclaimer: The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author.

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