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Introduction :- Companies and LLPs in India must comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. Filing with the ROC should be done annually or as a result of specific events. Companies and LLPs should take care and adhere to the compliances within the specified due dates. Failure to meet compliance requirements will result in a heavy penalty. Thus, the companies and LLPs should keep in mind the ROC compliances to be followed annually.
|
Sr. |
Name of Form | Purpose of E Form | Due Date of Filing | Due Dates |
| 1 | MSME-1 | Half Yearly Form For Outstanding Payment To MSME for more than 45 days | Within one month of the end of each half of the financial year
October 2023 to March 2024 April 2024 to September 2024 |
30.04.2024
31.10.2024 |
| 2
|
NDH-3 | Return of Nidhi Company for the half year ended | Within thirty days from the conclusion of each half year.
October 2023 to March 2024 April 2024 to September 2024 |
30.04.2024
30.10.2024 |
| 3 | FORM-11(LLP) | Annual Return of Limited Liability Partnership | Within 60 days from the end of the Financial Year | 30.05.2024 |
| 4 | FC-4 | Annual Return of Foreign
Company |
Within 60 days from the Closure of the Financial Year | 30.05.2024 |
| 5 | NDH-1 | Return of Statutory Compliances | within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year | 29.06.2024 |
| 6 | DPT-3 | Return of Deposit | On or before 30thJune | 30.06.2024 |
| 7
|
PAS-6
|
Share Capital Audit Report Reconciliation (Every financial year, information for the half-years ending 30th September and 31st March should be provided 60 days after the conclusion of each half-year period for each ISIN separately) | Within 60 days from the end of each half of the financial year
Half-Year ending on 31st March, 2024 Half-Year ending on 30th September, 2024 |
30.05.2024
29.11.2024 |
| 8 | FLA (Foreign Liabilities and Assets) | Annual Return to RBI (If Company is having any FDI or ODI then such Company is required to file FLA Return) | 15.07.2024 | |
| 9 | DIR-3 KYC | KYC of Directors/Designated Partner | All DIN Holders holding DIN/DPIN as on 31.03.2024 | 30.09.2024 |
| 10
|
FC-3
|
Annual accounts along with the list of all principal places of business in India established by a foreign company
(Applicable on every Branch, Liaison, and Project Office) |
Within 9 months from the Closing of the Financial Year
|
30.09.2024
|
| 11 | CRA-2 | Appointment of Cost Auditor (company on which Cost Audit Applicable) | 30 days from the date of BM or 180 from 1st April.
Whichever is earlier. |
|
| 12 | ADT-1 | Appointment of Auditor | Within 15 Days from the Conclusion Of AGM
(For OPC, deemed date of AGM as per section 122(3) of the Companies Act, 2013] |
14.10.2024
11.10.2024 |
| 13 | AOC-4, AOC-4 XBRL & AOC-4 CFS | Filing of Annual Accounts | Within 30 Days of the Conclusion from AGM
For OPC (within 180 days from the closure of the financial year) |
29.10.2024
27.09.2024 |
| 14 | FORM MGT-14 | Filing of Resolution of Board Report and Annual Accounts Adoption for Limited Company | Within 30 Days from the Date of Board Meeting | |
| 15 | DEMAT FOR PRIVATE COMPANIES |
APPLYING FOR ISIN (International Securities Identification Number) (The Ministry of Corporate Affairs of India (“MCA”) issued the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2023 (“PAS Amendment Rules”) on 27 October, 2023 which mandates compulsory dematerialization of securities of private companies, excluding small companies and government companies |
30.09.2024 | |
| 16 | FORM-8 (LLP) | LLP Statement of Account & Solvency | Within 30 Days from the End of 6 Months of Financial Year. | 30.10.2024 |
| 17 | FORM MGT-7/ MGT-7A (FOR SMALL COMPANY/ OPC) | Filing of Annual Returns | Within 60 Days from the Conclusion of AGM | 28.11.2024 |
| 18 | FORM CRA-4 | Filing of Cost Audit Report | Within 30 days from the receipt of cost audit report by the Company | |
| 19 | FORM CSR-2 | Reporting on Corporate Social Responsibility Contribution | On or before closing of the Current Financial Year | 31.03.2025 |
* AGM DATE IS CONSIDER AS 30.09.2024.
Additional Notes:
- Please note, all the above dates are tentative dates, regulatory authority may revise the timelines from time to time.
- As per Section 121 (1) of the Companies Act, 2013 every listed public company has to file Form MGT-15 (Report on Annual General Meeting) within 30 days from the completion of the Annual General Meeting.
- All the above compliance is basic annual compliance required to be done by LLP and Company. In addition, certain event-based compliances are applicable to all companies and LLP.
(Republished with Amendments)
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Author Bio
We conducted our first AGM on 25-9-23. What is the due date to appoint first auditor by ADT-1? We have to re-appontment of statutory auditor for the FY-2023-24. What is the due date for the same? Kindly Advise.
Is it the due dates for the Accounting fincancial Year 2023-24 or 2022-23? Because for FY-2022-23 only we have to file in FY-2023-24.
Very Useful for Me Thanks Viraj
Very informative article explained in simple readable and understandable language, all due dates at one place.
Thank You