Due Dates Applicability on Companies

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Annual Compliance Calendar > Due Dates Applicability on Companies

Due Dates Applicability on Companies
Category: Due Dates Applicability on Companies, Posted on: 17/04/2024 , Posted By: CS Divesh Goyal

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Due Date Applicable to Companies

Under Companies Act 2013

Dated: April 17, 2024,
Editorial No 905

BACKGROUND:

In this Flash editorial, the author begins by referring to the provisions of the Companies Act, 2013 read with all the Amendment Acts and rules mentioned there till March 2024 to mention the Due Dates of Compliances of Companies under Companies Act 2013.

In this Editorial Author shall cover the following Companies:

i. One Person Company

ii. Small Company

iii. Non-Small Private Company

iv. Public Company

v. Listed Company

vi. Nidhi Company

vii. Section 8 Company

Section	Compliance	Statutory Time Line	Due Date	Forms	Reporting Authority	Type of Company
10A	Declaration of commencement of business	Within 180 Days from the incorporation date.	Within 180 Days from the incorporation date	INC- 20A	ROC	All Companies
12	Intimation of Change in the Registered Office	Within 30 days of the change of the address	Within 30 days of the change of the address	INC-22	ROC	All Companies
Section 89(6)	Intimation of declaration received under Section 89	Within 30 days from the receipt of declaration by the company	Within 30 days from the receipt of declaration by the company	MGT-6	ROC	All Companies – If they fall under the section
Section 90(4)	Intimation of declaration received under Section 90	Within 30 days from the receipt of declaration by the company	Within 30 days from the receipt of declaration by the company	BEN- 2	ROC	All Companies – If they fall under SBO.
Rule 12A of Companies (Appointment and Qualification of Directors) Rules 2014	Directors' KYC by every Individual who holds a DIN	Within 6 months from end of the financial year	30th September	DIR – 3 KYC	ROC	All Companies
Section 139	Intimation regarding appointment of Statutory Auditor.	Within 15 days of appointment of an auditor	Within 15 days of appointment of an auditor	ADT - 1	ROC	All Companies every 5 year.
Section 140	Intimation regarding resignation of Statutory Auditor	Within 30 days from the date of the resignation.	Within 30 days from the date of the resignation.	ADT – 3	ROC	All Companies, If Auditor Resign
Section 117	Filing of Resolution and agreements as specified in Section 117 (3)	Within 30 days of the passing of resolution/ entering into agreement	Within 30 days of the passing of resolution/entering into agreement	MGT – 14	ROC	Not required for Private Limited Companies
Order dated 22 January, 2019 issue under Section 405	Return in respect of outstanding payments to Micro or Small Enterprise	Within 1 month from the conclusion of each half year.	31st October (For April-Sep) 30th April (For Oct-Mar)	E-Form MSME-1	ROC	All Companies
Rule 16 of Companies (Acceptance of Deposits) Rules, 2014	Return of deposit or particulars of transaction not considered as deposit or both	On or before 30th June of every year	30th June	DPT-3	ROC	All Companies – Except NBFC
Section 137	Filing of annual accounts	30 days from the date of AGM.	Within 30 days from the date of AGM	Form AOC-4/AOC-4 CFS/AOC-4 XBRL	ROC	All Companies
Section 92	Filing of annual return	To be filed within 60 days from the conclusion of AGM.	Within 60 days from the date of AGM	E - Form MGT – 7A	ROC	All Companies
Section 184	Disclosure of Interest by Director.	In the First Board Meeting of the Financial Year and whenever there is a change in the disclosures already made.	1st Board Meeting of the F.Y. and whenever there is a change the disclosures already made	MBP-1	No need to file	All Companies
Rule 5 (8) of IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016	Statement of unclaimed and unpaid amounts as specified in section 125.	Within a period of 60 days after the holding of AGM	Within a period of 60 days after the holding of AGM	IEPF -2	IEPFA	All Companies
Section 179 (3) (g)	Adoption of Financials and Director Report	Within 30 days of Board Meeting approving the Financial Statement and Board Report	Within 30 days of Board Meeting approving the Financial Statement	MGT - 14	ROC	All Companies Except Private Company
Rule 9A of Companies (Prospectus and Allotment of Securities) Rules,2014	Reconciliation of Share Capital Audit Report (Half- Yearly)	Within 60 days from the conclusion of each half year.	30th May (For Oct-Mar) 29th November (For April-Sep),	PAS – 6	ROC	All Companies Except Small Company and Listed
Section 121	Report on Annual General Meeting	Within 30 days from the date of AGM	Within 30 days from the date of AGM	MGT-15	ROC	Only for Listed Company
Rule 5(2) of Nidhi Rules, 2014	Return of Statutory Compliance	Within 90 days from the close of the first financial year after its incorporation and where applicable, the second financial year.	Within 90 days from the close of the first financial year after its incorporation and where applicable, the second financial year.	NDH-1	ROC	Applicable on Nidhi Company
Rule 5(3) of Nidhi Rules, 2014	Application for extension of time This form is filled in the following cases: The company fails to add at least 200 members within 1 year of incorporation or Failure to maintain the Net owned Fund to deposit ratio of 1:20	Within 30 days from the close of the first financial year.	Within 30 days from the close of the first financial year.	NDH-2	Regional Direct	Applicable on Nidhi Company
Rule 10(3) of Nidhi Rules, 2014	Obtaining prior permission of the RD for opening more than 3 branches within the district or any branch outside the district,	Prior to opening of branch	Prior to opening of branch	NDH-2	Regional Director	Applicable on Nidhi Company
Rule 10(6) of Nidhi Rules, 2014	Obtaining Prior permission of the RD for the closing of any branch	At least 60 days prior to the closure	At least 60 days prior to the closure	NDH-2	Regional Director
Rule 10(6) of Nidhi Rules, 2014	Intimation to Registrar after the closure of the Branch	Within 30 days from the date of the closure of the branch	Within 30 days from the date of the closure of the branch	NDH-2	ROC
Rule 10(7) of Nidhi Rules, 2014	Intimation about the closure of any place, not being a registered office or a branch, where a Nidhi carries on its operation.	Post-closure intimation to ROC	Post-closure intimation to ROC	NDH-2	ROC
Rule 21 of Nidhi Rules, 2014	Half Early return	Within 30 days from the conclusion of each half year	Within 30 days from the conclusion of each half year	NDH-3	ROC
Rule 3A of Nidhi Rules, 2014	Application form for declaration as Nidhi Company	For the companies incorporated after Nidhi (Amendment) Rules, 2022, within a period of 120 days of its incorporation for declaration as Nidhi.	For the companies incorporated after Nidhi (Amendment) Rules, 2022, within a period of 120 days of its incorporation for declaration as Nidhi.	NDH-1	ROC
Rule 3B of Nidhi Rules, 2014	Application form for declaration as Nidhi Company¹	For the companies incorporated before Nidhi (Amendment) Rules, 2022, within sixty days from the date of expiry of:- (a) 1 year from the date of its incorporation; or (b) the period up to which extension of time has been granted by the Regional Director, whichever is later.	For the companies incorporated before Nidhi (Amendment) Rules, 2022, within sixty days from the date of expiry of:- (a) 1 year from the date of its incorporation; or (b) the period up to which extension of time has been granted by the Regional Director, whichever is later.

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).

Disclaimer: The entire contents of this document have been prepared based on relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness, and reliability of the information provided, I assume no responsibility, therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not professional advice and is subject to change without notice. I assume no responsibility for the consequences of the use of such information.

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