It doesn’t matter whether you have a small business or a private limited company, or a limited liability entity. It is of utmost importance for all companies to comply with all the compliances and file certain forms with the Registrar of Companies (ROC) before the due dates. in order to avoid any penalties. Therefore, to assist you we have prepared a detailed ROC Compliance Calendar For Financial Year 2022-23 as per the Companies Act, 2013 and Limited Liability Partnership Act, 2008. So, that you all can keep track and prepare to submit the specified forms within specified due dates. Also, we have discussed the guidelines to follow while submitting specific forms to the ROC. So, without further ado. Let’s get started. Happy reading!!
Compliances | Forms or Declarations | Applicability | Due Dates |
Filing of form for outstanding payments to MSME vendors | MSME 1 | A company (being listed/public/private limited) has to file the return with respect to pending payments that need to be made to MSME vendors at the end of half-year.
| 30 April 2022 & 31 October 2022 |
Annual Return of an LLP | Form 11 | A LLP entity is required to file the annual statements to the registrar. | 30 May 2022 |
Report on reconciliation of share capital audit | PAS 6 | A company (being an unlisted public) needs to file a report for reconciliation of share capital audit to the registrar of companies | 30 May 2022 & 29 November 2022 |
Corporate Social Responsibility | CSR-2 | All companies covered under section 135(1) of Company Act, 2013 need to file the form for Corporate Social Responsibility (CSR) | 31 May 2022
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Return of Deposits | DPT 3 | A company (being listed/public/private limited) is required to file a form with respect to return of deposits. | 30 June 2022 |
KYC of Directors | DIR 3 KYC | Directors of a company (being listed/public/private limited) need to do KYC submission. | 30 September 2022 |
Appointment of Auditor | ADT 1 | A company (being listed/public/private limited) need to file a notice intimating the registrar for the appointment of an auditor. | 14 October 2022 |
Filling of Financial Reports | Form 8 | An LLP is required to file its financial reports to the registrar. | 30 October 2022 |
Form for filing Financial Statements | AOC 4 (OPC) | A company (being listed/public/private limited) is required to file annual accounts i.e., financial statements with the ROC. | 30 October 2022 |
Board resolution and annual accounts filing. | MGT 14 | A company (being Listed/public) is required to file board resolution and annual financial statements along with form MGT 14 to the ROC. | 30 October 2022 |
Annual Return filing | MGT 7 | A company (being listed/public/private limited) is required to file an annual return. | 28 November 2022 |
Compliance certificate signed by PCS | MGT-8 | A listed company having a share capital of Rupees 10 crores or more, or turnover of Rupees 50 crore or more need to file a compliance certificate (signed by PCS) | Within 60 days of AGM |
AGM Report | MGT-15 | A listed public company is required to file each AGM report in Form MGT-15 to the ROC.
| Within 30 days of AGM |
All companies and LLPs must follow certain guidelines as well while filing the aforesaid forms with the ROC through the Ministry of Corporate Affairs (MCA) portal.
We have explained such guidelines as follows:-
- Keep the requirements of each form such as documents that need to be attached, mandatory data inputs, etc. in mind while submitting to the ROC.
- All the requisite documents need to be submitted to ROC while filing forms such as financial statements, annual accounts, board resolutions, appointment letters for the director & auditor, etc. need to be duly signed by the authorized signatory and sealed by the company seal.
- The specified ROC forms need to be affixed with the digital signatures by one or two directors.
- If there is a condition that a specific form needs to be signed by a professional such as a Chartered Accountant, Company Secretary, or a Cost Accountant. Then, a signature on the form from the respective professional should be obtained before uploading the form on the MCA portal.
- The fee, if applicable, must be paid by the company while filing the forms on the MCA portal. Please note, that companies have to pay additional fees if there is a delay in filing the forms.
- In case, a company fails to file the specified form applicable to it then a penalty shall be levied. So, make sure to file the requisite form on time without any failure.
Hope, you find this article helpful. If you need any professional assistance in filing the ROC forms or completing the compliances as a company then feel free to reach out to our team of experts. We are always available to assist you.
Disclaimer – The above-mentioned due dates are subject to change if the government issues any notification or circular.
