Stay compliant with ROC (MCA) due dates for filing forms in the Financial Year 2023-24. Explore the article for key form names, objectives, timelines, last dates, and insightful observations by the author.
ROC Due Date 2023-24 MCA Due date Calendar 2023-24- Article contains Due Dates for filing of ROC forms for Financial Year 2023-24 with Ministry of Corporate Affairs MCA. Article contains Form Name, object of the E-forms, Time line to file ROC form, last date to file form and observation of the author.
| S. No. | E-forms | The object of the E-forms | Time-Line | Last Date | Remarks | |||||
| 1. | e-Form MSME-1 | Form for furnishing half-yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise. | 01st October to March 2023
(Half Yearly basis) |
30th April 2023 | Applicable to Every
Companies |
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| 2. | e-Form AOC -4
OPC |
e- Form for filing Financial Statement with the ROC | Annual Compliance | Within 180 days after the end of the financial year i.e 27th Sept 2023 | Applicable to One Person companies | |||||
| 3. | e-Form DPT-3 | Return of Deposits | Annual Compliance | 30th June 2023 | Applicable to all Companies (except NBFC’s) | |||||
| 4. | e-Form DIR-3 KYC or WEB KYC
(Now in V3 portal) |
Application for KYC of Directors | Annual Compliance | 30th September 2023 | Applicable to every DIN Holders who hold DIN as of 31st March 2023. | |||||
| 5. | e-Form FC-3 | Annual accounts along with the list of all principal places of business in India established by a foreign company | Annual Compliance | 30th September 2023 | Applicable on every Branch, Liason, and Project Office. | |||||
| 6. | e-Form ADT-1 | Information to the Registrar by Company for appointment of Auditor | On completion of 5th Year | Within 15 days of AGM i.e 14th October 2023
(We are assuming AGM on 30.09.2023) |
Applicable to all companies | |||||
| 7. | e-Form AOC-4/ AOC-4
(XBRL) |
e- Form for filing Financial Statement with the ROC
|
Annual Compliance | Within 30 days of AGM i.e 29th October 2023
(We are assuming AGM on 30.09.2023) |
Applicable to all companies | |||||
| 8. | e-Form MSME-1 | Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise. | 01st April 2023 to Sept 2023
(Half Yearly basis) |
31st October 2023 | Applicable to Every Company | |||||
| 9. | e-Form CRA-4 | Form for filing Cost Audit Report with the Central Government | Annual Compliance | 30 days from the receipt of Cost Audit Report | Applicable to specific companies | |||||
| 10. | e-Form LLP Form 8
(Web-based Now in V3)) |
Statement of Accounts of LLP | Annual Compliance | 30th October 2023 | Applicable to all LLPs | |||||
| 11. | e-Form PAS-6 | Reconciliation of Share Capital Audit Report | (Half Yearly basis) | All information shall be furnished for the half year ended 30th September and 31st March in every financial year for each ISIN separately
60 days from the date of conclusion of each half year
|
Applicable to all unlisted Public Companies. | |||||
| 12. | e-Form MGT-7 | Form for filing Annual Return by a company | Annual Compliance | within 60 days of holding AGM i.e 29th November 2023
(We are assuming AGM on 30.09.2023) |
Applicable to all Companies (Except OPC and Small companies)
|
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| 13. | e-Form MGT-7A | Form for filing Annual Return by a company | Annual Compliance | within 60 days of holding AGM i.e 29th November 2023
(We are assuming AGM on 30.09.2023) |
Applicable to Small Companies and OPC | |||||
| Other MCA Compliances:- | ||||||||||
| 1. | e-Form MGT-7/7A
OPC |
What is the due date for filing MGT 7A for OPC for FY 2022-23?
The Due Date for filing Form MGT 7A with the relevant ROC is within 60 days from the date of an AGM. However, One Person Company has an exemption from mandatory requirement of conducting an AGM. Yet, the Due Date for filing of E-Form MGT 7A shall be counted 60 days from the date of an AGM (considering the normal date of AGM). Meaning thereby, that If the AGM is to be held on 30.09.2023 (if that was the case) then the due date for filing ROC Form MGT 7A for OPC for FY 2021-22 would be 28.11.2023. (As per the MGT 7A help kit). |
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| 2. | e-Form INC-20A | Declaration for commencement of Business | One Time compliances | Within 180 days from the date of Incorporation of the company. | To every new company incorporated. | |||||
About the Author: Vikash Verma is a Practicing Company Secretary and Founder of legalstick.com
(Republished with Amendments)
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