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Companies Act, 2013 > Companies Act, 2013

Annual Filing Due Date Calendar
Category: Companies Act, 2013, Posted on: 04/08/2023 , Posted By: CS Divesh Goyal
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Editorial 846

Annual Filing Due Date Calendar-

August to November - 2023

(03rd August 2023)

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 2023.

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, 2023.

MONTH WISE DUE DATE CALENDAR:

S. No.

Type of Company

Form No

Purpose

Due Date

 

SEPTEMBER-2023

      1.   

OPC

AOC-4

Filing of Financial Statement

27-Sep-2023

      2.   

Company on which Cost Audit Applicable

CRA-2

Appointment of Cost Auditor

28-Sept-2023

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-2023

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-2023

30-Sep-2023

 

OCTOBER -2023

       5.    

OPC

ADT-1

Appointment of Auditor

11-Oct-2023

 

 

In case of OPC Due Date of AGM is 27-Sept-2023 therefore due date of ADT-1 shall be calculated accordingly.

       6.    

Other Companies

ADT-1

Appointment of Auditor

14-Oct-2023

 

 

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-2023.

       7.    

All Companies

AOC-4

Filing of Financial Statement

29-Oct-2023

 

 

Due Date of AOC-4 CFS, AOC-4 XBRL all are same as mentioned above. With in 30 days of AGM.

       8.    

All Companies

DIR-12

Regularization of Additional Director

30-Oct-2023   

       9.    

LLP

LLP-8

Statement of Account & Solvency

30-Oct-2023

      10.                

All Companies

MSME-1

Details of Pending payment to MSME Vendors

31-Oct-2023

 

NOVEMBER -2023 

      11.                

OPC

MGT-7A

Annual Return

26-Nov-2023

 

 

Within 60 from the Due Date of AGM. In case OPC Due Date of AGM is 27-Sept-2023.

      12.                

Other Companies

MGT-7 / MGT-7A

Annual Return

29-Nov-2023  

      13.                

Unlisted Public Companies

PAS-6

Reconciliation of Share Capital Audit

29-Nov-2023

      14.                

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-2023

      15.                

Companies on which CSR applicable

CSR-2

Reporting of CSR Contribution

31-March-2024

 

 

It is advisable to file with AOC-4.



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


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