A compilation of all the ROC (Company) Filing Due dates for Financial Year 2021-22 (AY 2022-23)

Introduction

As soon as one financial year ends and a new one begins, it becomes important for every company registered in India to prepare for the upcoming compliance deadlines. Whether it is a Private Limited Company, Public Limited Company, Small Company, or a company with high turnover, every entity must ensure timely completion of annual and event-based ROC filings.

To help companies stay compliant, we have prepared a clear and accurate compliance calendar for Financial Year 2021-22 (Assessment Year 2022-23). This includes ROC annual filing due dates, event-based ROC compliance due dates, and other important statutory due dates that companies commonly track.

What is a company annual filing?

Every company registered in India must file its annual financial statements and annual returns with the Registrar of Companies (ROC) within the prescribed time limit.

Generally:

• Financial statements are filed within 30 days from the conclusion of the AGM

• Annual returns are filed within 60 days from the conclusion of the AGM

It is important for all companies to file their ROC annual forms within the due dates prescribed by the Ministry of Corporate Affairs (MCA). If a company fails to file within the timeline, it becomes liable to pay additional fees and penalties, which may increase depending on the delay.

ROC Filing Due Dates Month-Wise for FY 2021-22 (AY 2022-23)

Due Dates for April 2022

Due Date for Filing Form MSME-1 (MSME Half-Yearly Return) – 30.04.2022
Form MSME-1 is filed by companies that have outstanding payments to Micro or Small Enterprises for more than 45 days.

Key points:

• It is a half-yearly return
• It is applicable to companies having outstanding dues payable to MSMEs beyond 45 days
• It is filed to report the details of such delayed payments

Due date for FY 2021-22:
For the period October 2021 to March 2022, Form MSME-1 due date is 30th April 2022.

Due Dates for May 2022

Due Date for Filing Form PAS-6 – 30.05.2022
Form PAS-6 is a Reconciliation of Share Capital Audit Report, filed on a half-yearly basis.

Key points:

• Filed half-yearly
• The format is prescribed by MCA
• Applicable to unlisted public companies and deemed public companies

For the half-year ending on 31.03.2022, the due date for PAS-6 is 30th May 2022.

Due Dates for June 2022

Due Date for Filing Form DPT-3 – 30.06.2022

Form DPT-3 is the Return of Deposits, filed annually by companies that have:

• deposits, or
• loans, or
• advances, or
• any amount considered as “non-deposit” under the rules,

as on 31st March of the financial year.

Form DPT-3 must be filed within 90 days from the end of the financial year.
Therefore, for FY 2021-22, the due date for filing Form DPT-3 is 30th June 2022.

Due Dates for July 2022

Due Date for Filing FLA Return – 15.07.2022

FLA Return means Foreign Liabilities and Assets Return, which is filed with RBI every year.

Key points:

• Filed by companies having foreign investment (FDI) or overseas investment
• Annual filing requirement with RBI
• For the financial year ending on 31.03.2022, the due date for filing FLA Return is 15th July 2022.

Due Dates for September 2022

Due Date for Filing DIR-3 KYC – 30.09.2022

DIR-3 KYC is mandatory for every individual who:

• has been allotted a DIN on or before the end of the financial year, and
• whose DIN status is “Approved”

For FY 2021-22, the due date for DIR-3 KYC is 30th September 2022.

Due Dates for October 2022

Due Date for Filing ADT-1 – 14.10.2022

• Form ADT-1 is filed for intimation of the appointment of an auditor.
• It must be filed within 15 days from the conclusion of the AGM in which the auditor is appointed.
• If AGM is held on 30.09.2022, then ADT-1 due date will be 14.10.2022.

Due Date for Filing AOC-4 – 29.10.2022

Form AOC-4 is filed for submission of financial statements to ROC.

AOC-4 is applicable to all companies, not only listed companies, and is not based on capital or turnover limits.

Note:

• AOC-4 XBRL is filed by companies that fall under XBRL requirements, but the due date remains the same.

If AGM is held on 30.09.2022, the due date for filing AOC-4 for FY 2021-22 will be 29.10.2022.

Due Date for Filing MGT-15 – 29.10.2022 (Listed Companies)

Form MGT-15 is filed for submission of the Report on Annual General Meeting.

Key points:

• Applicable to listed companies
• Filed for AGM reporting compliance

If AGM is held on 30.09.2022, the due date for filing MGT-15 is 29.10.2022.

Due Date for Filing Form MSME-1 (MSME Half-Yearly Return) – 31.10.2022
For the period April 2022 to September 2022, Form MSME-1’s due date is 31st October 2022.

Important ROC Annual Filing Due Dates Table for FY 2021-22 (AY 2022-23)  

Conclusion  

Filing ROC forms within due dates is important for every company to stay compliant and avoid heavy late filing fees and penalties. Companies should maintain a compliance calendar and ensure that all annual and event-based filings are completed on time.

Please note that due dates may change if MCA issues any extension or relaxation. Companies should keep checking MCA notifications regularly to stay updated

Source: Ministry of Corporate Affairs of India