Annual Filing Due Date Calendar
As per Type of Companies.
(01st August 2024)
SHORT SUMMARY:
In this editorial, the author shall discuss the due dates
for the annual filing of all types of companies, like one-person companies,
Small companies, non-small companies, Public companies, etc.
Every company should adhere to these due dates very
strictly. These days, ROCs are imposing a lot of penalties for delays in filing
the forms. ROC has issued notice to 4000 companies for a delay in filing BEN-2.
In this editorial, we tried to cover all the annual
filing due dates for the benefit of the corporations and fraternities.
COMPANY WISE DUE DATES CALENDAR:
|
S. No.
|
Type
of Company
|
Form
No
|
Purpose
|
Due
Date
|
|
|
ONE
PERSON COMPANY
|
|
1.
|
OPC
|
AOC-4
|
Filing of
Financial Statement
|
27-Sep-2024
|
|
2.
|
|
MGT-7A
|
Filing of Annual Return
|
26-Nov-2024
|
|
3.
|
|
ADT-1
|
Appointment of Auditor
|
11-Oct- 2024
|
|
4.
|
|
DIR-3 KYC
|
KYC of person holding DIN as on 31-Mar-2024
|
30-Sep-2024
|
|
5.
|
|
DIR-12
|
Regularization of Additional Director, if any
|
27-Oct-2024
|
|
6.
|
|
MSME-1
|
Details of Pending payment to MSME Vendors
|
31-Oct-2024
|
|
|
PRIVATE
LIMITED COMPANY
|
|
7.
|
Private Company
|
DIR-3 KYC
|
KYC of person holding DIN
as on 31-Mar-2024
|
30-Sep-2024
|
|
8.
|
|
ADT-1
|
Appointment
of Auditor
|
14-Oct-2024
|
|
9.
|
|
AOC-4
|
Filing of Financial
Statement
|
29-Oct-2024
|
|
10.
|
|
CSR-2
|
Reporting
of CSR Contribution
|
29-Oct-2024
(Same as AOC-4)
|
|
11.
|
|
MGT-14
|
Filing of AGM resolution
with ROC
|
29-Oct-2024
|
|
|
|
In case of
any special resolution passed or AGM held through Video Conferencing.
|
|
12.
|
|
DIR-12
|
Regularization of
Additional Director
|
30-Oct-2024
|
|
13.
|
|
MSME-1
|
Details of
Pending payment to MSME Vendors
|
31-Oct-2024
|
|
14.
|
|
MGT-7A/
MGT 7
|
Annual Return
|
29-Nov-2024
|
|
|
UNLISTED
PUBLIC LIMITED COMPANY
|
|
15.
|
Public Company
|
DIR-3 KYC
|
KYC of person holding DIN
as on 31-Mar-2024
|
30-Sep-2024
|
|
16.
|
|
ADT-1
|
Appointment
of Auditor
|
14-Oct-2024
|
|
17.
|
|
AOC-4
|
Filing of Financial
Statement
|
29-Oct-2024
|
|
18.
|
|
CSR-2
|
Reporting
of CSR Contribution
|
29-Oct-2024
|
|
19.
|
|
MGT-14
|
Filing of AGM resolution
with ROC
|
29-Oct-2024
|
|
|
|
In case of any special resolution passed or AGM
held through Video Conferencing.
|
|
20.
|
|
DIR-12
|
Regularization of
Additional Director
|
30-Oct-2024
|
|
21.
|
|
MSME-1
|
Details of
Pending payment to MSME Vendors
|
31-Oct-2024
|
|
22.
|
|
MGT-7
|
Annual Return
|
29-Nov-2024
|
|
|
EVENT BASED
COMPLIANCES
|
|
23.
|
Foreign Company
|
FC-3
|
Annual Account of Foreign
Company
|
30-Sept-2024
|
|
24.
|
Cost Audit
|
CRA-2
|
Appointment
of Cost Auditor
|
28-Sept-2024
|
|
|
|
Due Date for
CRA-2 is 30 days from the date of BM or 180 from 1st April. Whichever is
earlier.
|
|
25.
|
Cost Audit
|
CRA-3
|
Submission
of Report of Cost Audit by the Auditor to Company
|
28-Sept-2024
|
|
|
|
The Cost Auditor must
submit his report to the Company within 180 days. from the end of financial
year.
|
|
26.
|
Cost Audit
|
CRA-4
|
Filing of
Cost Audit Report
|
27-Oct-2024
|
|
|
|
The Cost
Audit report must submit with ROC within 30 days from receipt of report.
|
|
27.
|
NFRA
|
NFRA-2
|
Annual
return filed by Statutory Auditor with the (NFRA) respect of entities covered
in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018.
|
30-Nov-2024
|
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.
IN NO EVENT SHALL I SHALL BE
LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM,
ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION