In this editorial, the author will discuss the due dates for ROC forms pertaining to the Companies Act, 2013 and LLP Act in September, October, and November of 2023.
These three months are particularly important for corporations. During this period, companies must hold their Annual General Meetings, finalize their financial statements, and submit their annual forms to ROC.
Every company should complete the filing of forms with the ROC on or before the due dates. Lately, the Ministry has been stringent about delays in form submission. Any delay can result in additional fees, penalties, or fines for the company.
Please note: In this editorial, we’ve assumed the base AGM date as September 30, 2023.
MONTH WISE DUE DATE CALENDAR:
|
S. No. |
Type of Company | Form No | Purpose |
Due Date |
|
SEPTEMBER-2023 |
||||
|
1. |
OPC | AOC-4 | Filing of Financial Statement | 27-Sep-2023 |
|
2. |
Company on which Cost Audit Applicable | CRA-2 | Appointment of Cost Auditor | 28-Sept-2023 |
| Due Date for CRA-2 is 30 days from the date of BM or 180 from 1st April. Whichever is earlier. | ||||
|
3. |
CRA-3 | Submission of Report of Cost Audit by the Auditor to Company | 28-Sept-2023 | |
| The Cost Auditor must submit his report to the Company within 180 days. from the end of financial year. | ||||
|
4. |
All DIN Holders | DIR-3 KYC (Web/ Form) | KYC of person holding DIN as on 31-Mar-2023 | 30-Sep-2023 |
| OCTOBER -2023 | ||||
|
5. |
OPC | ADT-1 | Appointment of Auditor | 11-Oct-2023 |
| In case of OPC Due Date of AGM is 27-Sept-2023 therefore due date of ADT-1 shall be calculated accordingly. | ||||
|
6. |
Other Companies | ADT-1 | Appointment of Auditor | 14-Oct-2023 |
| ADT-1 required to file with ROC within 15 days from the in this editorial we have take Base Date of AGM as 30-Sept-2023. | ||||
|
7. |
All Companies | AOC-4 | Filing of Financial Statement | 29-Oct-2023 |
| Due Date of AOC-4 CFS, AOC-4 XBRL all are same as mentioned above. With in 30 days of AGM. | ||||
|
8. |
All Companies | DIR-12 | Regularization of Additional Director | 30-Oct-2023 |
|
9. |
LLP | LLP-8 | Statement of Account & Solvency | 30-Oct-2023 |
|
10. |
All Companies | MSME-1 | Details of Pending payment to MSME Vendors | 31-Oct-2023 |
| NOVEMBER -2023 | ||||
|
11. |
OPC | MGT-7A | Annual Return | 26-Nov-2023 |
| Within 60 from the Due Date of AGM. In case OPC Due Date of AGM is 27-Sept-2023. | ||||
|
12. |
Other Companies | MGT-7 / MGT-7A | Annual Return | 29-Nov-2023 |
|
13. |
Unlisted Public Companies | PAS-6 | Reconciliation of Share Capital Audit | 29-Nov-2023 |
|
14. |
Entities Covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018 | NFRA-2 | Annual return filed by Statutory Auditor with the (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. | 30-Nov-2023 |
| 15. | Companies on which CSR applicable | CSR-2 | Reporting of CSR Contribution | 31-March-2024 |
| It is advisable to file with AOC-4. | ||||
Conclusion: Avoid unnecessary fines and penalties by staying abreast of the due dates for ROC form filing. Utilizing this guide to understand the annual filing deadlines for the Companies Act and LLP Act from August to November 2023 can be a pivotal step in ensuring your company’s compliance and success. It’s advisable to make timely submissions, keep an eye on the calendar, and stay ahead of the curve.
***
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).
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