This compliance calendar details the critical due dates for filing various forms with the Registrar of Companies (ROC) for the financial year 2024-25. Following these deadlines ensures compliance with the Companies Act, 2013 and helps avoid penalties and legal complications.
|
S. No. |
Form/Return |
Purpose |
Description |
Due Date |
Applicable Entities |
|
1 |
FORM MSME-1 |
Companies need to report the total outstanding payments to MSMEs |
Half-yearly return for outstanding payments to Micro, Small, and Medium Enterprises (MSMEs) for the period from October 2023 to March 2024 |
April 30, 2024 |
All companies with MSME dues |
|
|
|
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Half-yearly return for outstanding payments to Micro, Small, and Medium Enterprises (MSMEs) for the period from April 2024 to September 2024 |
October 31, 2024 |
All companies with MSME dues |
|
2 |
FORM 11 |
Captures basic details of the LLP, such as the number of partners, and summary of contributions |
Annual return of Limited Liability Partnership (LLP) |
May 30, 2024 |
Limited Liability Partnerships (LLPs) |
|
3 |
FORM DPT-3 |
Details all deposits or loans not considered as deposits under the Companies Act |
Return of deposits or transactions not considered deposits |
June 30, 2024 |
All companies |
|
4 |
FORM PAS-6 |
Helps reconcile the share capital held in dematerialized form with the physical share capital |
Half-yearly return for reconciliation of share capital for unlisted public companies for the year ending on March 31 2024 |
May 30, 2024 |
Unlisted public companies |
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Half-yearly return for reconciliation of share capital for unlisted public companies for the year ending on September 30 2024 |
November 29, 2024 |
Unlisted public companies |
|
7 |
FLA (RBI) |
Companies with any form of foreign investment must file this to the Reserve Bank of India |
Annual return on Foreign Liabilities and Assets (FLA) |
July 15, 2024 |
Companies with FDI or ODI |
|
8 |
DIR-3 KYC |
Directors/Designated Partners must update their KYC to avoid deactivation of their DIN |
KYC of Directors/Designated Partners |
September 30, 2024 |
Directors/Designated Partners |
|
9 |
FORM ADT-1 |
Formalizes the appointment of the company’s auditor |
Notice of appointment of Auditor |
October 14, 2024 |
All companies |
|
10 |
FORM AOC-4 |
Essential for reporting the financial health and performance of the company |
Filing of annual accounts |
Within 30 days from the Annual General Meeting (AGM) date |
All companies |
|
11 |
FORM AOC-4 XBRL |
|
Filing of annual accounts in XBRL format |
Within 30 days from the Annual General Meeting (AGM) date |
Companies required to file in XBRL |
|
12 |
FORM AOC-4 CFS |
|
Filing of consolidated financial statements |
Within 30 days from the Annual General Meeting (AGM) date |
Companies with subsidiaries |
|
13 |
FORM AOC-4 (OPCs) |
|
Filing of annual accounts for One Person Companies |
Within 180 days from of the completion of the financial year. i.e. September 27, 2024 |
One Person Companies (OPCs) |
|
14 |
FORM MGT-14 |
Required for resolutions regarding the adoption of financial statements |
Filing of board resolutions and adoption of annual accounts |
Within 30 days from the board resolution date |
Limited Companies |
|
15 |
FORM 8 |
Provides an overview of the LLP’s financial status and solvency |
LLP Statement of Account & Solvency |
October 30, 2024 |
Limited Liability Partnerships (LLPs) |
|
16 |
FORM MGT-7/MGT-7A |
Annual returns providing a snapshot of the company’s status |
Filing of annual returns for Small Companies/OPCs |
November 28, 2024 |
Small Companies and OPCs |
|
17 |
FORM CRA-4 |
Ensures compliance with cost accounting standards |
Filing of cost audit report |
Within 30 days from receipt of the report |
Companies required to have a cost audit |
|
18 |
FORM BEN-2 |
Declaration of beneficial ownership, critical for transparency |
Return of beneficial interest disclosures |
Within 30 days from acquiring beneficial interest |
All companies |
Penalties for Late Filing:
The penalties for late filing can be significant, emphasizing the importance of adhering to the compliance schedule. Below is a summary of the penalties applicable:
E-form AOC-4 (XBRL and Non-XBRL), E-form MGT-7: Rs. 100 per day from the due date.
Other Forms:
Up to 30 days: 2 times of normal fees
More than 30 days and up to 60 days: 4 times of normal fees
More than 60 days and up to 90 days: 6 times of normal fees
More than 180 days and up to 270 days: 12 times of normal fees
Recommendations for Compliance:
1. Pre-schedule Filings: Mark your calendar with these due dates and set reminders a few weeks in advance to prepare the necessary documentation.
2. Consult Professionals: Regularly consult with your company’s compliance officer or an external professional to ensure that all filings are prepared correctly.
3. Maintain Records: Keep detailed records of all submissions to easily reference in case of discrepancies or audits.
4. Stay Updated: Regularly check for updates from the Ministry of Corporate Affairs to remain compliant with any changes in the filing requirements or deadlines.
Conclusion
