Compliances

ROC Compliance Calendar 2022-23: A Complete Overview

calendar24 Mar, 2022
timeReading Time: 3 Minutes
ROC Compliance

Companies and LLPs operating pan India are mandated to adhere to annual filings norms cited under the Companies Act, 2013 and the LLP Act, 2008. The filing with the ROC should be done annually or on the occurrence of certain events.

ROC Compliance Calendar

Companies and LLPs must adhere to the filing-related norms and respect the deadline for the same to avert penalties. If the companies or LLPs fail to ensure conformity with such norms, stringent penalties would be levied. Therefore, the companies should stay in line with ROC compliance and fulfilled them in a time-bound manner.

The table below reflects the ROC compliance calendar for annual filings during the year 2021-22

Description

Form

*Due date

Period

An annual statement for furnishing particulars of the business of the LLP and its partners. All registered LLPs must file the form within the duration of sixty days from the closure of the end of the FY.


Form 11
(Annual returns of an LLP)


30 May 2022


FY 2021-22

Reconciliation of Share Capital Audit Report. It should be filed after sixty days from the end of each half-year by public companies which are not unlisted

PAS-6 (Filed half-yearly)

30 May 2022 and 29 Nov 2022

30 May 2022
(For the period of  Oct ’21 – March’22)
29 Nov 2022
(For the period of  April’22 – Sep ’22)

Return of Deposits reflecting the particular pertaining to deposit and/or outstanding receipt of loan or money except deposit

DPT-3

30 June 2022

FY 2021-22

Director KYC submission for Director Identification Number holders as of 31 Mar 2022.

 

 


DIR-3 KYC


30 Sep 2022


FY 2021-22

It must be file before 15 days from the AGM’s conclusion. Every company is liable to intimate the ROC about the auditor’s appointment.

Form ADT 1
( intimation application form for the Appointment of auditor)

14 Oct 2022

FY 2021-22

The form must be filed on annual basis with the ROC. It is also refers as the statement of accounts and solvency. Every LLP should share the data of its P&L and balance sheet.


Form 8
(Financial Reports of an LLP)


30 Oct 2022


FY 2021-22

 

To be filed thirty days from the of AGM’s conclusion. Specified companies are liable to file the financial statements with the ROC.

Form AOC 4
(Filing of annual accounts)

30 Oct 2022 (*Extended till 15 March 2022 for Fiscal Year 2020-21)

FY 2021-22


To be filed within sixty days from the AGM’s conclusion. Every company is mandated to file an annual return, submitting particular about the company.


MGT 7
(Filing of annual returns)


29 Nov 2022 (*Extended till 31 March 2022 for Fiscal Year 2020-21)


FY 2021-22


Filing of resolutions regarding Board Report & Annual Accounts. The particulars of the resolutions passed must be filed. (Within thirty days of passing of Board Resolution)


MGT-14
(Filing of resolution with MCA)

30 Oct 2022

FY 2021-22


All specified companies are liable to file a half-yearly return for outstanding payments to MSMEs.


Form MSME
(outstanding payments to MSME’s)


30 Apr 2022 and 31 Oct 2022


30 Apr 2022
(For the period of  Oct ’21 – March’22)
31 Oct 2022
(For the period of  April’22 – Sep ’22)

*The due dates cited above are amendable and hence they could be changed by the department concerned whenever necessary. The intimation relating to due date change should be shared by authority via notification.

The Registrar has provided that no extra charges shall be imposed for filing AOC-4 till Mar 2022 and MGT 7 till 31 Mar 2022 for the fiscal year 2020-21.

Noteworthy points relating to ROC compliance

  • The annual ROC compliance serve as a detailed reporting of the business procedures that every company/LLP is liable to share with the authority concerned within the due date mentioned under the Companies Act, 2013[1] and Company Rules. The companies/LLP is also mandated to file the ROC forms with the Registrar of Companies. The underlying penalties shall come to effect if any default occurs in this respect.
  • The ROC forms refer as annual forms. The monthly based filing is not applicable in such a case. The conditions to be a file with the Registrar relate to the fiscal detail of the company for the given FY.
  • A company/LLP can seek a due date extension for filing a ROC form by filing a prescribed form. The company/LLP must share the reason for such extension.
  • All companies expect OPC must hold their AGM within six months from the closure of the FY. If the company’s FY ends in March, then the company should conduct an AGM before 30th Sep every year. But, in the event of the first AGM, the company can hold the AGM within the duration earlier than nine months from the end of the first FY.The time gap between two AGMs should not exceed 15 months.

Conclusion

Filing ROC annual compliance is an important part of the Companies Act, 2013 and it is be followed by companies without any exception.  The non-filing attracts penalties and somewhat dented the company’s credibility. So it is beneficial to comply with these requirements before the deadline.

Read our Article:Audit under Companies Act, 2013: Explained

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