Compliance with Registrar of Companies (ROC) filing requirements is crucial for maintaining legal standing and transparency for businesses in India. For the financial year 2023-24, businesses must fulfill their obligations in the subsequent year, 2024-25. This involves submitting various e-Forms within specified timelines, as mandated by the Ministry of Corporate Affairs (MCA). Let’s delve into the detailed analysis of these compliance requirements.
| 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 2024
(Half Yearly basis) |
30th April 2024 | Applicable to Every Companies |
| 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 2024 | Applicable to One Person companies |
| 3. | e-Form DPT-3 | Return of Deposits | Annual Compliance | 30th June 2024 | 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 2024 | Applicable to every DIN Holders who hold DIN as of 31st March 2024. |
| 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 2024 | 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 2024
(We are assuming AGM on 30.09.2024) |
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 2024
(We are assuming AGM on 30.09.2024) |
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 2024 to Sept 2024
(Half Yearly basis) |
31st October 2024 | 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 2024 | Applicable to all LLPs |
| 11. | e-Form LLP Form 11
(Web-based Now in V3) |
Annual Return of LLP | Annual Compliance | 30th May 2024 | Applicable to all LLPs |
| 12. | 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. |
| 13. | e-Form MGT-7 | Form for filing Annual Return by a company | Annual Compliance | within 60 days of holding AGM i.e 29th November 2024
(We are assuming AGM on 30.09.2024) |
Applicable to all Companies (Except OPC and Small companies)
|
| 14. | e-Form MGT-7A | Form for filing Annual Return by a company | Annual Compliance | within 60 days of holding AGM i.e 29th November 2024
(We are assuming AGM on 30.09.2024) |
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 2023-24?
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 30.09.2024 (if that was the case) then the due date for filing ROC Form MGT 7A for OPC for FY 2023-24 would be 28.11.2024. (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. |
| 3. | e-Form DIR-12 | Regularization of Additional Director | At the time of AGM | Within 30 days of AGM | For every Additional Director |
Conclusion: Adhering to ROC filing deadlines is essential to avoid penalties and legal complications. By staying informed about the timelines and requirements for each e-Form, companies can ensure smooth compliance with regulatory obligations. It is imperative for businesses to maintain accurate financial records and fulfill their statutory duties to uphold corporate governance standards.
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