{"id":41382,"date":"2022-03-24T11:35:04","date_gmt":"2022-03-24T06:05:04","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=41382"},"modified":"2022-03-24T11:36:41","modified_gmt":"2022-03-24T06:06:41","slug":"roc-compliance-calendar-2022-23","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/roc-compliance-calendar-2022-23\/","title":{"rendered":"ROC Compliance Calendar 2022-23: A Complete Overview"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Companies and\nLLPs operating pan India are mandated to adhere to annual filings norms cited\nunder the Companies Act, 2013 and the LLP Act, 2008. The filing with the ROC\nshould be done annually or on the occurrence of certain events.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/roc-compliance-calendar-2022-23\/#ROC_Compliance_Calendar\" >ROC Compliance Calendar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/roc-compliance-calendar-2022-23\/#The_table_below_reflects_the_ROC_compliance_calendar_for_annual_filings_during_the_year_2021-22\" >The table below reflects the ROC compliance calendar for annual filings during the year 2021-22<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/roc-compliance-calendar-2022-23\/#Noteworthy_points_relating_to_ROC_compliance\" >Noteworthy points relating to ROC compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/roc-compliance-calendar-2022-23\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ROC_Compliance_Calendar\"><\/span>ROC Compliance Calendar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Companies and <a href=\"https:\/\/corpbiz.io\/llp-registration\"><strong>LLPs <\/strong><\/a>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_table_below_reflects_the_ROC_compliance_calendar_for_annual_filings_during_the_year_2021-22\"><\/span>The table below reflects the ROC compliance calendar for annual filings during the year 2021-22<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td>\n<p><strong><em>Description<\/em><\/strong><\/p>\n<\/td>\n<td>\n<p><strong><em>Form<\/em><\/strong><\/p>\n<\/td>\n<td>\n<p><strong><em>*Due date<\/em><\/strong><\/p>\n<\/td>\n<td>\n<p><strong><em>Period<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>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.<\/p>\n<\/td>\n<td>\n<p><br \/> Form 11<br \/> (Annual returns of an LLP)<\/p>\n<\/td>\n<td>\n<p><br \/> 30 May 2022<\/p>\n<\/td>\n<td>\n<p><br \/> FY 2021-22<br \/> <br \/> <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>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<\/p>\n<\/td>\n<td>\n<p>PAS-6 (Filed half-yearly)<\/p>\n<\/td>\n<td>\n<p>30 May 2022 and 29 Nov 2022<\/p>\n<\/td>\n<td>\n<p>30 May 2022<br \/> (For the period of&nbsp; Oct &rsquo;21 &ndash; March&rsquo;22)<br \/> 29 Nov 2022<br \/> (For the period of&nbsp; April&rsquo;22 &ndash; Sep &rsquo;22)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Return of Deposits reflecting the particular pertaining to deposit and\/or outstanding receipt of loan or money except deposit<\/p>\n<\/td>\n<td>\n<p>DPT-3<\/p>\n<\/td>\n<td>\n<p>30 June 2022<\/p>\n<\/td>\n<td>\n<p>FY 2021-22<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Director KYC submission for Director Identification Number holders as of 31 Mar 2022.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p><br \/> DIR-3 KYC<\/p>\n<\/td>\n<td>\n<p><br \/> 30 Sep 2022<\/p>\n<\/td>\n<td>\n<p><br \/> FY 2021-22<br \/> <br \/> <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>It must be file before 15 days from the AGM&rsquo;s conclusion. Every company is liable to intimate the ROC about the auditor&rsquo;s appointment.<\/p>\n<\/td>\n<td>\n<p>Form ADT 1<br \/> ( intimation application form for the Appointment of auditor)<\/p>\n<\/td>\n<td>\n<p>14 Oct 2022<\/p>\n<\/td>\n<td>\n<p>FY 2021-22<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>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&amp;L and balance sheet.<\/p>\n<\/td>\n<td>\n<p><br \/> Form 8<br \/> (Financial Reports of an LLP)<\/p>\n<\/td>\n<td>\n<p><br \/> 30 Oct 2022<\/p>\n<\/td>\n<td>\n<p><br \/> FY 2021-22<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>&nbsp;<\/p>\n<p>To be filed thirty days from the of AGM&rsquo;s conclusion.&nbsp;Specified&nbsp;companies are liable to file the financial statements with the ROC.<br \/> <br \/> <\/p>\n<\/td>\n<td>\n<p>Form AOC 4<br \/> (Filing of annual accounts)<\/p>\n<\/td>\n<td>\n<p>30 Oct 2022 (*Extended till 15 March 2022 for Fiscal Year 2020-21)<br \/> <br \/> <\/p>\n<\/td>\n<td>\n<p>FY 2021-22<br \/> <br \/> <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><br \/> To be filed within sixty days from the AGM&rsquo;s conclusion. Every company is mandated to file an annual return, submitting particular about the company.<\/p>\n<\/td>\n<td>\n<p><br \/> MGT 7<br \/> (Filing of annual returns)<\/p>\n<\/td>\n<td>\n<p><br \/> 29 Nov 2022 (*Extended till 31 March 2022 for Fiscal Year 2020-21)<br \/> <br \/> <\/p>\n<\/td>\n<td>\n<p><br \/> FY 2021-22<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><br \/> Filing of resolutions regarding Board Report &amp; Annual Accounts. The particulars of the resolutions passed must be filed. (Within thirty days of passing of Board Resolution)<\/p>\n<\/td>\n<td>\n<p><br \/> <strong><em>MGT-14<br \/> (Filing of resolution with MCA)<\/em><\/strong><\/p>\n<\/td>\n<td>\n<p>30 Oct 2022<br \/> <\/p>\n<\/td>\n<td>\n<p>FY 2021-22<br \/> <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><br \/> All specified companies are liable to file a half-yearly return for outstanding payments to MSMEs.<\/p>\n<\/td>\n<td>\n<p><br \/> Form MSME<br \/> (outstanding payments to MSME&rsquo;s)<\/p>\n<\/td>\n<td>\n<p><br \/> 30 Apr 2022 and 31 Oct 2022<\/p>\n<\/td>\n<td>\n<p><br \/> 30 Apr 2022<br \/> (For the period of&nbsp; Oct &rsquo;21 &ndash; March&rsquo;22)<br \/> 31 Oct 2022<br \/> (For the period of&nbsp; April&rsquo;22 &ndash; Sep &rsquo;22)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>*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.<\/p>\n<p>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.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Noteworthy_points_relating_to_ROC_compliance\"><\/span>Noteworthy points relating to ROC compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>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 <strong>Companies Act, 2013<\/strong><sup><a href=\"https:\/\/www.mca.gov.in\/content\/mca\/global\/en\/acts-rules\/ebooks.html\"><strong>[1]<\/strong><\/a><\/sup> 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.<\/li><li>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.<\/li><li>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.<\/li><li>All companies expect OPC must hold their      AGM within six months from the closure of the FY. If the company\u2019s 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.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Filing ROC annual compliance is an important part of the Companies Act, 2013 and it is be followed by companies without any exception.\u00a0 The non-filing attracts penalties and somewhat dented the company\u2019s credibility. So it is beneficial to comply with these requirements before the deadline. <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our Article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/audit-under-companies-act-2013\/\">Audit under Companies Act, 2013: Explained\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":41389,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[120],"tags":[2198],"acf":{"service_id":"321"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":6836,"readingTime":3,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/41382"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=41382"}],"version-history":[{"count":22,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/41382\/revisions"}],"predecessor-version":[{"id":41405,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/41382\/revisions\/41405"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/41389"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=41382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=41382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=41382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}