In this article, we’ll delve into the deadlines for submitting ROC forms according to the Companies Act and LLP Act in September, October, and November 2023. These three months are crucial for businesses. During this time, companies need to hold their Annual General Meetings, finalize financial statements, and file annual forms with the ROC.
Every company must make sure to submit their forms to the ROC on time. Nowadays, the government is very strict about late form submissions. If a company delays submitting any form, they might have to pay extra fees and fines.
CALENDAR OF DUE DATES ORGANIZED BY MONTH:
| 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 with Cost Audit Applicable | CRA-2 | Appointment of Cost Auditor | 28-Sep-2023 |
| Due Date for CRA-2 is 30 days from BM or 180 from 1st April, whichever is earlier. | ||||
| 3 | CRA-3 | CRA-3 | Submission of Report of Cost Audit by Auditor | 28-Sep-2023 |
| Report must be submitted within 180 days from the end of financial year. | ||||
| 4 | All DIN Holders | DIR-3 KYC | KYC of persons holding DIN as of 31-Mar-2023 | 30-Sep-2023 |
| OCTOBER – 2023 | ||||
| 5 | OPC | ADT-1 | Appointment of Auditor | 11-Oct-2023 |
| Due date calculated based on AGM date (27-Sept-2023 for OPC). | ||||
| 6 | Other Companies | ADT-1 | Appointment of Auditor | 14-Oct-2023 |
| Required to file with ROC within 15 days from AGM (Base Date: 30-Sept-2023). | ||||
| 7 | All Companies | AOC-4 | Filing of Financial Statement | 29-Oct-2023 |
| Due Date for AOC-4 CFS, AOC-4 XBRL: Within 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 |
| Due within 60 days from AGM (27-Sept-2023 for OPC). | ||||
| 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 NFRA for entities specified. | 30-Nov-2023 |
| 15 | Companies with CSR applicable | CSR-2 | Reporting of CSR Contribution | 31-Mar-2024 |
| Advisable to file with AOC-4. |
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