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Introduction: Regulatory compliance is vital for the smooth functioning of listed companies. The Registrar of Companies (ROC) mandates adherence to various provisions and timelines. In this article, we present a comprehensive ROC compliance calendar to assist listed companies in fulfilling their obligations efficiently.
|
S. No |
Section/Rule | Provision | Timeline | Due Date | Form |
| 1 | Section 10A | Declaration of Commencement of Business | Within 180 days from date of incorporation | 180 Days from DOI | INC-20A |
| 2 | Section 90 | Return of Significant Beneficial Owner | Within 30 days from the receipt of declaration of interest by SBO in Form BEN-1, when-ever a new Body Corporate has become shareholder of the Company or whenever there is any change in shareholding of existing Body Corporate Shareholders | 30 days from receipt of BEN-1 | BEN-2 |
| 3 | Rule 12A of Companies (Appointment & Qualification of Directors) Rules 2014 | Annual Director KYC | Within 6 Months from the end of FY | 30th September | DIR-3 KYC-First Time KYC Web DIR-3 KYC-Subsequent KYCs |
| 4 | Section 96 | AGM | Within 6 Months from the end of FY | 30th September | |
| 5 | Section 137 | Copy of Annual Financial Statements to be filed | Within 30 days of AGM | 29th October | AOC-4 |
| 6 | Copy of FS by listed Co./PUSC-5Cr or more/TO-100 Cr or more | Within 30 days of AGM | 29th October | AOC-4 XBRL | |
| 7 | Consolidated FS if Company is holding company | Within 30 days of AGM | 29th October | AOC-4 CFS | |
| 8 | Section 92 | Annual Return | Within 60 days of AGM | MGT-7/7A | |
| 9 | Section 139 | Intimation of Appointment of Statutory Auditor in AGM | Within 15 days of AGM | 14th October | ADT-1 |
| 10 | Section 139(6) | Intimation of Appointment of First Auditor | Within 30 days from Date of Incorporation | 30 days from DOI | ADT-1 |
| 11 | Section 140 | Intimation of Resignation of Statutory Auditor | Within 30 days from the date of Resignation | 30 days from resignation | ADT-3 |
| 12 | Section 117(3) | Check 117(3), 1. SR, Unanimous Members Resolution, Class members resolution 2. BR- To appoint/ reappoint/ renewal of appointment/ variation of terms of appointment of MD 3. BR- 179(3) |
Within 30 days of passing resolution or entering into agreement | 30 days | MGT-14 |
| 13 | Section 179(3)(g) | Adoption of Annual Financial Statements and Board Report | Within 30 days of Board Meeting (before AGM) approving the Financials and Board Report (NA on Private Companies) | 30 days from BM | MGT-14 |
| 14 | Section 12(4) | Shifting of Registered Office of the Company | Within 15 days of Change | 15 days | INC-22 |
| 15 | Rule 9A of Companies (Prospectus and Allotment of Securities) Rules 2014 | Unlisted Public Companies, Reconciliation of Share Capital Audit Report-Half Yearly | Within 60 days from conclusion of each half of FY | 30th May – For Oct to March 29th November – April to Sep |
PAS-6 |
| 16 | MSME Return for outstanding dues payable to Micro and Small Enterprises | Within 1 month from conclusion of each half of FY | 30th April – For Oct to march 31st Oct – April to Sept |
MSME-1 | |
| 17 | Section 184 | Disclosure of Interest by Directors | 1st BM in which he participates as a director 1st Board Meeting of every FY or whenever there is any change |
1st BM of every FY | MBP-1 (Internal Form and not e-Form) |
| 18 | Section 121 | Report on Annual General Meeting | Within 30 days from AGM | 30 days from AGM | MGT-15 |
| 19 | Section 135 | CSR Reporting | 31st March of next FY after filing of AOC-4 Due date of CSR-2 of FY 2022-23 is 31st March 2024. |
31st March | CSR-2 |
| 20 | Section 73 & Rule 16/16A of Companies(Acceptance of Deposits) Rules 2014 | Return of Deposits or exempted Deposits (loans) | Details of deposits or exempted deposits as on 31st March. 30th June of every Year |
30th June | DPT-3 |
Conclusion: Adherence to ROC compliance is crucial for listed companies to maintain transparency and credibility. By following this detailed ROC compliance calendar, companies can ensure timely submission of necessary documents and avoid penalties. Stay compliant to foster trust among stakeholders and uphold corporate governance standards.
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nicely explained
Thank you for sharing such an insightful overview.Your post effectively simplifies complex regulations, making it easy to grasp. Clear, concise, and very informative. Well done!
I found an informative article that addressed my queries.
Thanks to the team for their efforts.
Special thanks to CS Rakhi Sharma.
nice explanation. 👍
very insightful article.