ROC Compliance Calendar For FY 2021-22

CS Vijay Shah 05 May 2021 10,476 Views 0 comment Print Company Law | Articles

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Article content ROC Compliance applicable on the Listed Companies, Unlisted public Companies and Private Companies according to the applicability of Section.

Article Further define Section, Form, Purpose, whether e-form need to submit with ROC or not, Timeline, Applicability. MCA Circular no. 06/2021 dated 03.05.2021 was considerd at the time of preparing this Article.

S. N.	Title	Section	From	Purpose	E- form	Time Line as per Companies Act	Applicability	Effect of MCA Circular dated 03.05.2021
1	Disclosure of Directors Interest by Directors	Sec 184(1)	MBP 1	Every Director of the Company in First Meeting of the Board of Director in each Financial Year shall disclose his interest in other entities.	No	1^st Board Meeting of FY or participates as a director	-Listed Company -Public Company -Private Limited Company	–
2	Disclosure of Non- Disqualification by Directors	Sec 164(2) 143(3)(g)	DIR 8	Every Director of the Company in each Financial Year will file with the Company disclosure of Non-disqualification.	No	1^st Board Meeting of FY or participates as a director	-Listed Company -Public Company -Private Limited Company	–
3	Declaration by independent director	Sec 149(7)	–	Declaration that he meets the criteria of independence as provided in sub-section (6).	No	1^st Board Meeting of FY or participates as a director	-Listed Company -Public Company having -Paid-up share capital of 10 Crore or More, -Turnover of 100 Crore or More or – outstanding loans, debentures and deposits exceeding 50 Crore in aggregate.	–
4	Filing of Resolution	Sec 117 read with Sec 179	MGT 14	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	Yes	Within 30 Days of Resolution Attachments: -Board Resolution	-Listed Company -Public Company (Only Reporting of Approval of Director’s Report and Financial Statements)	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
5	Reconciliation of Share Capital Audit Report	Rule 9A Companies (Prospectus and Allotment of Securities) Rules, 2014	PAS-6	Unlisted Public Company is need to submitted Reconciliation of Share Capital Audit Report to the Registrar duly certified by a company secretary in practice or chartered accountant in practice.	Yes	within sixty days from the conclusion of each half year.	– Unlisted Public Company	Last Date for filling of e-form will be 31.07.2021 for the half year ended on 31^st march 2021
6	Return of Deposit	Sec 73 rule 16	DPT- 3	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.	Yes	On or before 30th June	-Listed Company -Public Company -Private Limited Company	–
7	Disclosure of Significant Beneficial Owner	Sec 90	BEN- 2	BEN- 2 is filed after receipt of declaration by SBO in BEN- 1	Yes	Event Based Within 90 days of Receipt of BEN 1	-Listed Company -Public Company -Private Limited Company	–
8	KYC of Directors	Rule 12A	DIR-3 KYC	Directors need to file in case of any change in KYC filed earlier or in Not filed at all. In case of No change from previous filed DIR-3 then Director Not to Web Check the Form.	Yes	30th September	-Listed Company -Public Company -Private Limited Company	–
9	Delay in Payment to MSME Vendor	Sec 405	MSME- 1	Company has to file this return in respect of pending payments to MSME vendors as at end of half year.	Yes	Half Yearly: · April to September: 31st October · October to March: 30th April	-Listed Company -Public Company -Private Limited Company	Last Date for filling of e-form will be 31.07.2021 for the half year ended on 31^st march 2021
10	Auditor Appointment	Sec 139	ADT- 1	As per sec 139 Auditor may be appointed for 5 (Five) years.	Yes	Within 15 Days of Appointment or change in appointment	– Listed Company – Public Company -Private Limited Company	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
11	Report on AGM	Sec 121	MGT 15	Every listed public company shall prepare a report on each AGM including the confirmation to the effect that the meeting was convened, held and conducted and file the same in e-Form MGT-15 with ROC.	Yes	Within 30 Days of AGM	-Listed Company	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
12	Annual Filing	Sec 137	AOC 4 / AOC 4 XBRL	Annual Return	Yes	Within 30 Days of AGM	-Listed Company -Public Company -Private Limited Company	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
13	Cost Auditor	Sec 148(3)	CRA- 2	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	Yes	Within 30 Days of Appointment or change in appointment	-Every company specified in item (A) and Item (B) of rule 3	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
14	Cost Audit Report	Sec 148(6)	CRA- 4	Form for filing Cost Audit Report with the Central Government.	Yes	Within a period of 30 days from the date of receipt of a copy of the cost audit report	-Every company specified in item (A) and Item (B) of rule 3	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
15	Annual Filing	Sec 92	MGT 7	Annual Return, Signature of CS in employment required for Listed Company and in other case from PCS.	Yes	Within 60 days of AGM Attachments: Shareholding Pattern -MGT 8 (If Applicable)	-Listed Company -Public Company -Private Limited Company	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
16	Compliance certificate by PCS	Sec 92	MGT 8	Requires PCS Signature	MGT 7	Attach with MGT -7	-Listed Company, A Company having –Paid-up Share Capital of 10 Crore or More, or – Turnover of Rs. 50 Crore or more	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
17	Appointment	Sec 196	MR- 1	Return of appointment and re-appointment of Managing Director or Whole Time Director or Manager.	Yes	Within 60 Days of Appointment	-Listed Company -Public Company	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021
18	Appointment	Sec 149	DIR- 12	Appointment of Directors and the key managerial personnel or changes in designation.	Yes	Within 30 Days of Appointment or change in designation.	-Listed Company -Public Company -Private Limited Company	If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021

CFSS Form need to submit on or before 30^th June 2021, for a company who have availed the benefited of the scheme.

Note: – MCA Circular no. 06/2021 dated 03.05.2021 was consider in this article. However, any further Circular/ Notification may affect the extended due date mention above.

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Author Bio

Name: CS Vijay Shah

Qualification: CS

Company: N/A

Location: Burhanpur, Madhya Pradesh, India

Member Since: 05 Apr 2021 | Total Posts: 5

Mr. Vijay Shah is Associate member of The Institute of Company Secretaries of India (ICSI) and having good experience in Companies Act, SEBI Regulation, Stock Exchange compliances. He currently working in Bangalore with one of the Listing Company. View Full Profile

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ROC Compliance Calendar For FY 2021-22

S. N.

Title

Section

From

Purpose

E- form

Time Line as per Companies Act

Applicability

Effect of MCA Circular dated 03.05.2021

1

Disclosure of Directors Interest by Directors

Sec 184(1)

MBP 1

Every Director of the Company in First Meeting of the Board of Director in each Financial Year shall disclose his interest in other entities.

No

1st Board Meeting of FY or participates as a director

-Listed Company

-Public Company

-Private Limited Company

–

2

Disclosure of Non- Disqualification by Directors

Sec 164(2)

143(3)(g)

DIR 8

Every Director of the Company in each Financial Year will file with the Company disclosure of Non-disqualification.

No

1st Board Meeting of FY or participates as a director

-Listed Company

-Public Company

-Private Limited Company

–

3

Declaration by independent director

Sec 149(7)

–

Declaration that he meets the criteria of independence as provided in sub-section (6).

No

1st Board Meeting of FY or participates as a director

-Listed Company

-Public Company having

-Paid-up share capital of 10 Crore or More,

-Turnover of 100 Crore or More or

– outstanding loans, debentures and deposits exceeding 50 Crore in aggregate.

–

4

Filing of Resolution

Sec 117 read with Sec 179

MGT 14

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

Yes

Within 30 Days of Resolution

Attachments:

-Board Resolution

-Listed Company

-Public Company (Only Reporting of Approval of Director’s Report and Financial Statements)

If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021

5

Reconciliation of Share Capital Audit Report

Rule 9A Companies (Prospectus and Allotment of Securities) Rules, 2014

PAS-6

Unlisted Public Company is need to submitted Reconciliation of Share Capital Audit Report to the Registrar duly certified by a company secretary in practice or chartered accountant in practice.

Yes

within sixty days from the conclusion of each half year.

– Unlisted Public Company

Last Date for filling of e-form will be 31.07.2021 for the half year ended on 31st march 2021

6

Return of Deposit

Sec 73 rule 16

DPT- 3

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.

Yes

On or before 30th June

-Listed Company

-Public Company

-Private Limited Company

–

7

1^st Board Meeting of FY or participates as a director

1^st Board Meeting of FY or participates as a director

1^st Board Meeting of FY or participates as a director

If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021

Last Date for filling of e-form will be 31.07.2021 for the half year ended on 31^st march 2021

Last Date for filling of e-form will be 31.07.2021 for the half year ended on 31^st march 2021

If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021

If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021

If form due during 1^st April 2021 to 31^st may, 2021 than last for filling of e-form date will be 31.07.2021