Annual Filing Due Date Calendar-
August to November - 2024
(01st August 2024)
SHORT SUMMARY:
In this editorial, the author shall discuss the due dates of ROC
forms in relation to the Companies Act and LLP Act in the months of September,
October, and November 2024.
These three months are very crucial from the point of view of
corporations. In these months, Companies have to hold their Annual General
Meetings, finalize their financial statements, and file the annual forms with
Roc.
Every Company should complete the filing of forms with ROC on or
before the due dates. These days, the Ministry is very strict about delays in
filing the forms. Delay in filing any form can cause additional fees as well as
a penalty or fine for the Company.
Note: In this editorial, we have taken the base AGM date as
September 30, 2024.
MONTH WISE DUE DATE
CALENDAR:
|
S.
No.
|
Type
of Company
|
Form
No
|
Purpose
|
Due
Date
|
|
|
SEPTEMBER-2024
|
|
1.
|
OPC
|
AOC-4
|
Filing of
Financial Statement
|
27-Sep-2024
|
|
2.
|
Company on which Cost Audit Applicable
|
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.
|
|
3.
|
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.
|
|
4.
|
All DIN
Holders
|
DIR-3
KYC
(Web/
Form)
|
KYC of
person holding DIN as on 31-Mar-2024
|
30-Sept-2024
|
|
5.
|
Foreign
Company
|
FC-3
|
Annual
Account of Foreign Company
|
30-Sept-2024
|
|
|
OCTOBER
-2024
|
|
6.
|
OPC
|
ADT-1
|
Appointment
of Auditor
|
11-Oct-2024
|
|
|
|
In case of OPC Due Date of AGM is 27-Sept-2024
therefore due date of ADT-1 shall be calculated accordingly.
|
|
7.
|
Other
Companies
|
ADT-1
|
Appointment
of Auditor
|
14-Oct-2024
|
|
|
|
ADT-1 required to file with ROC within 15 days
from the in this editorial we have take Base Date of AGM as 30-Sept-2024.
|
|
8.
|
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.
|
|
9.
|
All
Companies
|
AOC-4
|
Filing of
Financial Statement
|
29-Oct-2024
|
|
|
|
Due Date of AOC-4 CFS, AOC-4 XBRL all are same as
mentioned above. With in 30 days of AGM.
|
|
10.
|
Companies
on which CSR applicable
|
CSR-2
|
Reporting of CSR Contribution
|
29-Oct-2024
|
|
|
|
Due Date of CSR-2 is same as AOC-4. As this is
addendum to AOC-4
|
|
11.
|
OPC
|
DIR-12
|
Regularization of Additional Director, if any
|
27-Oct-2024
|
|
12.
|
All
Companies
|
MGT-14
|
Filing of AGM resolution with ROC
|
29-Oct-2024
|
|
|
|
In case of any special resolution passed or AGM
held through Video Conferencing.
|
|
13.
|
All
Companies
|
DIR-12
|
Regularization of Additional Director
|
30-Oct-2024
|
|
14.
|
LLP
|
LLP-8
|
Statement of Account & Solvency
|
30-Oct-2024
|
|
15.
|
All
Companies
|
MSME-1
|
Details of Pending payment to MSME Vendors
|
31-Oct-2024
|
|
|
NOVEMBER
-2024
|
|
16.
|
OPC
|
MGT-7A
|
Annual Return
|
26-Nov-2024
|
|
|
|
Within 60 from the Due Date of AGM. In case OPC
Due Date of AGM is 27-Sept-2024.
|
|
17.
|
Other
Companies
|
MGT-7
/ MGT-7A
|
Annual Return
|
29-Nov-2024
|
|
18.
|
Unlisted
Public Companies
|
PAS-6
|
Reconciliation of Share Capital Audit
|
29-Nov-2024
|
|
19.
|
Entities
Covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018
|
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