At the start of each financial year in India, companies are reminded to take note of important deadlines for their annual filings, regardless of their size or type (Private Limited, Public Limited, etc.). It is crucial for companies to be aware of all compliance-related deadlines in the new financial year. To assist with this, we have created a calendar that includes all important statutory due dates for annual filings of Private and Public Limited Companies. The calendar covers deadlines for ROC annual return filings, event-based ROC filings, income tax filings, and more, for the financial year 2022-23.
What is Company Annual Filing
Under Indian law, every registered company must submit its annual accounts and returns to the Registrar of Companies within 30 and 60 days after the Annual General Meeting, respectively. It is crucial for all companies to comply with the specified time limits for filing their ROC Annual Filing Forms, as directed by the Ministry of Corporate Affairs. Failure to adhere to these ROC Annual Compliance regulations can result in significant fines, in addition to the standard fees charged by the Ministry of Corporate Affairs, which cannot be avoided.
Due dates for the Company Annual Return Filing for the Month of April 2023
Due date for filing of Form MSME-1 (MSMe Half yearly Returns): 30.04.2023
- Companies registered under MSME Act, 2006 are required to file Form MSME 1.
- Form MSME 1 is compulsory for companies that have pending payments to MSME companies for more than 45 days.
- MSMEs are required to submit a half-yearly return to the Registrar regarding their outstanding payments to Micro or Small Enterprises.
- The deadline for filing Form MSME 1 for the financial year 2022-23, covering the period from October 2022 to March 2023, is April 30, 2023.
Due dates for the Company Annual Filing for the Month of May 2023
Due date for filing of Form PAS-6: 30.05.2023
- Unlisted Companies and Deemed Public Companies are required to file Form PAS-6, a ‘Reconciliation of Share Capital Audit Report’, on a half-yearly basis.
- The Ministry of Corporate Affairs has already specified the format for Form PAS-6.
- The deadline for filing Form PAS-6 for the half-year ending on March 31, 2023, is May 30, 2023.
Due dates for the Company Annual Filing for the Month of June 2023
Due date for Form DPT 3: 30.06.2023
- Companies that have any amount of loan or advances as of the last day of the financial year, i.e., March 31, must file Form DPT-3, which is an Annual Return of Deposits.
- Form DPT-3 must be filed within 90 days from the end of the financial year.
- The deadline for filing Form DPT-3 for the financial year 2022-23 is June 30, 2023.
Due dates for the Company Annual Return Filing for the Month of July 2023
Due date for filing FLA Return: 15.07.2023
- Companies are required to file the Foreign Liabilities and Assets Annual Return (FLA Return) with the Reserve Bank of India (RBI) every year.
- The due date for filing the FLA Return for the financial year that ends on March 31, 2023, is July 15, 2023.
Due dates for the Company Annual Filing for the Month of September 2023
Due date for Form DIR 3 KYC: 30.09.2023
- Individuals who have been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, are required to file Form DIR-3 KYC.
- The due date for filing Form DIR-3 KYC is September 30 of the immediately next financial year.
- For the financial year 2022-23, the due date for filing Form DIR-3 KYC is September 30, 2023.
Due dates for the Company Annual Filing for the Month of October 2023
Due date for ADT-1: 14.10.2023
- Companies are required to file Form ADT-1 to inform the ROC (Registrar of Companies) about the appointment of their auditor after the AGM (Annual General Meeting).
- Form ADT-1 should be filed within 15 days from the conclusion of the AGM in which the appointment of the auditor is made.
- If the AGM date is on September 30, 2023, the due date for filing Form ADT-1 for the financial year 2022-23 is October 14, 2023.
Due date for AOC 4- 29.10.2023
- Companies are required to file their financial statements with the Registrar of Companies (ROC) using the ROC E-Form AOC 4.
- The AOC 4 XBRL version of the form is used for filing financial statements in XBRL format. The due date for filing AOC 4 XBRL for the financial year 2022-23 is 29th October 2023.
Due date for Form MGT 15 – 29.10.2023 (Listed Companies)
Listed companies are required to file ROC Form MGT 15, which is a mandatory report for the Annual General Meeting, with the Registrar of Companies.
Due date for MGT 14- 29.10.2023 (If the AGM was held on 30.09.2023 and any resolution was passed there in)
- Companies are required to file Form MGT 14 with the Registrar of Companies (ROC) for filing Special or Ordinary resolutions with the MCA concerning the Board Report and Annual Accounts.
- It is mandatory to file this form whenever there is any resolution passed in a board meeting. The due date for filing Form MGT 14 is 29th October 2023 if the AGM was held on 30th September 2023. This form is essential for ensuring compliance with the regulations of the Registrar of Companies.
Due date for filing of Form MSME-1 (MSMe Half-yearly Returns) – 31.10.2023
- Companies registered under the MSME Act, 2006 are required to file Form MSME 1.
- This form is mandatory for companies that have outstanding payments to MSME companies for more than 45 days.
- All Micro or Small Enterprises (MSMEs) must file a half-yearly return with the Registrar for their outstanding payments.
- The due date for filing Form MSME 1 for the period of April 2023 to September 2023, for FY 2022-23, is 31st October, 2023.
