Sponsored
“Stay compliant with the ROC Compliance Calendar under the Companies Act, 2013 in India. This comprehensive guide outlines due dates for various forms, including Disclosure of Directors’ Interest, KYC of Directors, Annual Filing (AOC-4), and more. Avoid penalties and legal consequences by adhering to the prescribed timelines.”
In India, Every business structure registered such as Private Limited Company, Public Limited Company, One Person Company, Limited Liability Partnership, etc. is obligated to file specific forms every year with the Registrar of Companies. Companies are required to comply with various regulations and laws under the Companies Act, 2013. Companies need to adhere to the ROC compliance calendar to avoid penalties and legal consequences. All companies registered in India must comply with ROC Annual Filing. ROC filing must be done annually or at the time of specific events. In this article, highlights the ROC Compliance calendar, including the due dates for ROC Annual filing
ROC Compliance Calendar as per Companies Act, 2013
|
S. No |
Title | Name of the Forms | Section and Rules | Particulars of Compliance | Timeline |
| 1 | Disclosure of Directors Interest by Directors | Form MBP-1 | Section – 184 of the Companies Act 2013, read with Rule 9 of the Companies (Meeting of Board and its Powers) Rule, 2014 | Every director of Company in first meeting of the board of directors in each financial year shall disclose his interest in other entities. | At the first Board Meeting of every FY or Whenever there is change in disclosures shall disclose in Form MBP‐1 |
| 2 | Disclosure of Non- Disqualification by Directors | Form DIR – 8 | Section 164(2) of the Companies Act, 2013 read with Rule 14(1) of the Companies (Appointment and Qualification of Directors) Rule, 2014 | A disclosure shall be made by Director in form DIR-8 specifying the details of annual filings during the last three financial years and not attracted to disqualification as Director under section 164. | This declaration is obtained from Directors usually at the beginning of financial year and further reported to the Board and auditors. |
| 3 | KYC of Directors | Form DIR-3 KYC | Section 153 of the Companies Act, 2013 read with Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 | KYC of Directors: All the Directors of company shall file this form on or before 30th September every year for all the directors of the Company. | On or before 30th, September of immediate next financial year |
| 4 | Delay in Payment to MSME Vendor | Form MSME -1 | As per MSME Act | Delay in the Payment to MSME Vendor: Company have to file this return half-yearly in respect of pending payments to the MSME vendors as at end of half -year. (only for payment pending for period more than half year) | 1.From October to March – Due date 30th April 2. From April to September – Due date 31st October |
| 5 | Return of Deposit | Form DPT-3 | Section 73 of the Companies Act, 2013 , read with Rule 16 Companies (Acceptance of Deposits) Rules, 2014 | Return of Deposit: Company is required to file this form every year on or before 30th June in respect of return of Deposit and Particulars not considered as Deposit as on 31st March. | 30th June Every Year |
| 6 | Filing of Resolution with ROC | Form MGT-14 | Section 117 of the Companies Act 2013, read with Section 179 | Company will file MGT-14 along with copy of Board Resolution Ex: Approval of Directors’ Report and Financial Statement with ROC, Appointment of Internal Auditor, Secretarial Auditor & KMP | Within 30 days of Board meeting |
| 7 | CSR | Form CSR -2 | Rule 12 Companies (Accounts) Rules, 2014 | Every company covered under the provisions of sub-section (1) to section 135 | On our before 31st May after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be. |
| 8 | Annual Filing | Form AOC-4 | Section 137 of the Companies Act 2013 | Financial Statement: Company is required to file its Balance Sheet along with the Statement of Profit and Loss Account, Cash flow statement, Directors’ Report and Auditors’ Report in this form within 30 days of holding of the Annual General Meeting. | With in 30 days from the conclusion of AGM |
| 9 | Form AOC-4 XBRL | Section 137 of the Companies Act 2013, read with Rule 9(3) of The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2014 | Following class of companies shall file their financial statements and other documents under section 137 of the Act, with the registrar in e-Form AOC-4 XBRL on or after 1st April 2014, namely:
• All companies listed with any Stock Exchange(s) in India & their Indian subsidiaries • All companies having paid up capital of rupees five crore or above • All companies having turnover of rupees hundred crore or above • All companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 |
Within 30 days from the conclusion of AGM | |
| 10 | Form AOC-4 CFS | Section 137 of the Companies Act 2013, read with Rule 9(3) of The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2014 | Form for filing consolidated financial statements and other documents with the Registrar | With in 30 days from the conclusion of AGM | |
| 11 | Form MGT-7 | Section 92 of the Companies Act, 2013, read with Rule 7 (1)(11) Companies (Management and Administration) Rules, 2014 | Annual Return: Every Company will file its Annual Return within 60 days of holding of the Annual General Meeting. Annual Return will be for the period from 1st April to 31st March. Annual Return of Every Private Company (Except Small Company) should be signed by a Company Secretary in Practice. | Within 60 days from the conclusion of AGM | |
| 12 | Form MGT-7A (For OPC) | Section 92 of the Companies Act, 2013, read with Rule 7 (1)(11) Companies (Management and Administration) Rules, 2014 | Annual Return: Every One Person Company will file its Annual Return within 60 days of from 30th September Annual Return will be for the period 1st April to 31st March. Annual Return of Every Public Company should be signed by Company Secretary in Practice. | Within 60 days from 30th September | |
| 13 | Form MGT-7A (For Small companies) | Section 92 of the Companies Act, 2013, read with Rule 7 (1)(11) Companies (Management and Administration) Rules, 2014 | Annual Return: Every Small Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March. Annual Return of Every Public Company should be signed by Company Secretary in Practice. | Within 60 Days from date of AGM | |
| 14 | Compliance certificate by PCS | MGT-8 | Section 92 of the Companies Act, 2013 | Certificate By a Company Secretary in Practice In case of a listed company or a company having paid up share capital of Ten Crore rupees or more or turnover of Fifty Crore rupees or More+. | To Be Submitted To ROC as an Attachment of Form MGT-7. |
| 15 | Appointment of Cost Auditor | Form CRA-2 | Section 148(3) of the Companies Act, 2013, read with Rule 10 Companies (Cost Records and Audit) Rules, 2014 | cost audit shall be conducted by Cost Accountant in Practice who shall be appointed by the Board on such remuneration as determined by the members in such a manner as may be prescribed | Within a period of 30 days of the Board meeting in which such appointment is made or within 180 days of the commencement of the financial year, whichever is earlier. |
| 16 | Cost Audit Report | Form CRA-4 | Section 148(6) of the Companies Act, 2013 | Form for filing Cost Audit Report with the Central Government. | Within 30 Days From Receipt Of Cost Audit Report |
| 17 | Disclosure of Significant Beneficial Owner | Form BEN-2 | Section 90 of the Companies Act, 2103 | On receipt of declaration in BEN-1 from SBO holder or any change thereto | Within 30 days of such declaration / Within 90 days of Receipt of BEN 1 |
| 18 | Appointment of Director | Form DIR-12 | Section 149 of the Companies Act, 2013 | Appointment of Directors and the key managerial personnel and the changes among them | Within 30 Days of Appointment and change in appointment |
| 19 | Appointment of Statutory Auditor | Form ADT-1 | Section 139 of the Companies Act, 2013 | As per sec 139 Auditor will be appointed for 5 (Five) years, rectifiable in every AGM | within 15 days from the conclusion of AGM |
| 20 | Corporate Social Responsibility | Section 135 of the Companies Act, 2013 | If Corporate Social Responsibility (CSR) provisions are applicable then whether CSR Committee is constituted and CSR Policy is finalized. (CSR is mandatory for all companies with turnover >= Rs. 1000 crores, Net Profit >=5 crores and net worth >=500 crores [Section 135] | ||
| 21 | Board Meeting | Section 173 of the Companies Act, 2013 and SS-1 | 1. The Company shall hold minimum number of four meetings of its Board of Directors every year in such a manner that maximum gap between two meetings should not be more than 120 days. Company should hold at least 1 (one) Board Meeting in every calendar quarter. (Section 173 & Secretarial Standard-I) 2. Notice of Board meeting must be send to every director at least 7 days before the meeting. | ||
| 22 | Annual General Meeting | Section 96 of the Companies Act, 2013 and SS-II | Every Company is required to hold an Annual General Meeting on or before 30th September every year during business hours (9 am to 6pm), on a day that is not a public holiday and either at the registered office of the Company or within the city, town or village where the registered office is situated. [Section 96(2)] A 21 clear days’ notice is required to be given for the same. Section 101 of Companies Act, 2013 and Secretarial Standard – II. Notice of Annual General Meeting to be sent to All Directors, Members, Statutory Auditor, Secretarial Auditor, if any, Debenture Trustee, if any. | ||
| 23 | Director Report | Section 134 of the Companies Act, 2013 | Director’s report to be prepared and annexed to Financials. It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors; one of them should be Managing Director, if any.[Section 134] | ||
| 24 | Minutes Book |
Maintain minutes book of Board and General Meetings with its pages consecutively numbered and obtain the signature / initials on each page and the last page by the Chairman of that meeting or Chairman of next meeting. |
|||
| Maintenance of Statutory registers as follows: | |
| Company will maintain the following mandatory Registers | Register of Directors |
| Register of Directors and KMP Shareholding | |
| Register of Members | |
| Register of Transfer and Transmission of Shares | |
| Registers of Related Party transaction | |
| Register of Charge etc., | |
Through this article we try to cover compliance aspect of due dates of Annual Filing, which might /will help you to understand regarding the same.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
GOOD INFORMATION AT A GLANCE.