Sponsored
    Follow Us:
Sponsored

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 [email protected]).

Sponsored

Author Bio

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary in Delhi and Steering Voice in the Corporate World. He is a competent professional having enrich post qualification experience of a decade with expertise in Corporate Law, FEMA, IBC, SEBI, View Full Profile

My Published Posts

Statutory Registers Under Companies Act 2013 Guideline on Drafting of Directors Report / Checklist of Directors Report Everything About Directors Report under Companies Act, 2013 Conversion of Private Limited Company Into Public Limited Company Conversion of Public Limited Company into Private Limited Company View More Published Posts

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

Leave a Comment

Your email address will not be published.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

Sponsored
Sponsored
Sponsored
Search Post by Date
November 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
252627282930