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 90 days and up to 180 days: 10 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
Maintaining compliance with ROC annual return filing requirements is critical for smooth business operations and avoiding legal repercussions. Following this compliance calendar for ROC returns for FY 2024-25 will help ensure that your company meets all statutory obligations on time.
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