Company Annual Filing for FY 2023-24, Company Annual Filing for FY 2023-24, Company Annual Filings, ROC Annual Filing, Annual Return Filing, Ebizfiling.

A compilation of all the ROC (Company) Filing Due dates for Financial Year 2022-23 (AY 2023-24)

Indian companies are required to keep track of important due dates for their annual filings at the start of each financial year. This applies to all types of companies, including Private Limited, Public Limited, Small, and Large companies. Companies must be aware of all compliance-related due dates that fall within the new financial year. To assist with this, we have developed a calendar that encompasses all the significant statutory due dates for Private Limited Companies and Public Limited Company Annual Filing. This calendar includes due dates for ROC Annual Return Filing, event-based ROC filing, income tax, and more, for the Company Annual Filing for FY 2023-24.

What is the meaning of Company Annual Filing?

All companies in India must submit their annual accounts and returns to the Registrar of Companies within 30 and 60 days after the Annual General Meeting. Companies must follow the designated timeframes for filing their ROC Annual Filing Forms, as per the Ministry of Corporate Affairs guidelines. Failure to comply with ROC Annual Compliance regulations may result in substantial fines, in addition to the standard fees imposed by the Ministry of Corporate Affairs, with no exceptions.

Due dates for the Company Annual Return Filing for the Month of April 2024

Due date for filing of Form MSME-1 (MSMe Half-Yearly Returns): 30.04.2024

  • Businesses incorporated under the MSME Act, 2006 are required to submit Form MSME 1, which is compulsory for entities with overdue payments to MSMEs exceeding 45 days.
  • MSMEs must submit a biannual report to the Registrar detailing their unsettled dues to Micro or Small Enterprises.
  • The due date for filing Form MSME 1 for the financial year 2023-24, spanning from October 2023 to March 2024, is set for 30th April 2024.

Due dates for the Company Annual Filing for the Month of May 2024

Due date for filing of Form PAS-6: 30.05.2024

  • All Unlisted Companies and Deemed Public Companies need to file Form PAS-6, a ‘Reconciliation of Share Capital Audit Report’, on a half-yearly basis.
  • The Ministry of Corporate Affairs has already prescribed the PAS 6 format.
  • The due date for Form PAS 6 for the half-year ending on 31.03.2024 is 30th May 2024.

Due dates for the Company Annual Filing for the Month of June 2024

Due date for Form DPT 3: 30.06.2024

  • Companies with any amount of loan or advances as on the last day of the financial year i.e. 31st March need to file Form DPT-3, an Annual Return of Deposits, every year.
  • Form DPT 3 needs to be filed within 90 days of the end of the financial year.
  • The due date for filing Form DPT 3 for Company Annual Filing for FY 2023-24 is 30th June 2024.

Due dates for the Company Annual Return Filing for the Month of July 2024

Due date for filing FLA Return: 15.07.2024

  • Companies need to file Foreign Liabilities and Assets Annual Return (FLA Return) with the Reserve Bank of India (RBI) every year.
  • The due date for FLA Return for the FY ending on 31st March 2024 is 15th July 2024.

Due dates for the Company Annual Filing for the Month of September 2024.

Due date for Form DIR 3 KYC: 30.09.2024

  • Every individual who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, needs to file Form DIR-3 KYC before 30th September of the immediate next financial year.
  • The due date for Form DIR 3 KYC for the Financial Year 2023-24 is 30th September 2024.

Due dates for the Company Annual Filing for the Month of October 2024

A. Due date for ADT-1: 14.10.2024

  • Companies need to file Form ADT-1 to inform the ROC (Registrar of Companies) about the auditor’s appointment after the completion of the AGM.
  • Form ADT-1 needs to be filed within 15 days from the conclusion of the AGM in which such appointment of auditor is made.
  • The due date for filing Form ADT 1 for the financial year 2023-24, if the AGM date is 30.09.2024, then the due date is 14.10.2024.

B. Due date for AOC 4: 29.10.2024

  • ROC E-Form AOC 4 is an MCA form for filing the financial statements of the company with the ROC.
  • For AOC 4, the due date for FY 2023-24 will be 29.10.2024.

C. Due date for Form MGT 15: 29.10.2024 (Listed Companies)

  • ROC Form MGT 15 is mandatory to be filed by all the Listed Companies.
  • It is a form to be submitted with ROC for filing of the Report of Annual General Meeting.

D. Due date for MGT 14: 29.10.2024 (If the AGM was held on 30.09.2024 and any resolution was passed therein)

  • Form MGT 14 is to be submitted with the ROC for filing of Special resolution/Ordinary Resolution with MCA regarding Board Report and Annual Accounts.
  • The Due Date for filing Form MGT 14 shall be 29th of October 2024, if the AGM was held on 30.09.2024.
  • Whenever there is any resolution passed in a board meeting, it becomes mandatory to file such resolution so passed with Registrar of Companies in ROC form MGT 14.

Due date for filing of Form MSME-1 (MSMEs Half-Yearly Returns)- 31.10.2024

  • Form MSME 1 is a form that needs to be filed by the companies that are registered under the MSME Act, 2006.
  • It is a form that needs to be filed by the companies that have an outstanding payment for MSME Companies for more than 45 days.
  • All the MSMEs are required to file a half-yearly return with the Registrar for the outstanding payments to the Micro or Small Enterprises.
  • The Due date for filing Form MSME 1 for FY 2023-24, for the period of April 2024 to September 2024 shall be 31st October 2024.

Due dates for the Company Annual Filing for the Month of November 2024

A. Due date for filing form MGT 7 & MGT 7A- 28.11.2024

  • Form MGT-7 must be filed with the Registrar of Companies (ROC) by all the Private Limited Companies and Public Limited Companies registered in India every year.
  • Form MGT-7A must be filed with the Registrar of Companies (ROC) by all the One Person Companies and small companies registered in India every year.
  • It is an electronic form provided by the Ministry of Corporate Affairs to all corporations in order to fill in their annual return details.
  • The due date for filing MGT-7 is 60 days from the date of the Annual General Meeting (AGM).
  • That means the due date for filing ROC Annual Filing – Form MGT 7 and MGT 7A (As per the MCA Help Kit) for the Financial Year 2023-24 is 28.11.2024. (If we take the day of the AGM into consideration)

B. Due date for filing of Form PAS-6- 29.11.2024  (For the half year ending on 30.09.2024 – for all unlisted companies, deemed public companies)

  • Form PAS-6 is a ‘Reconciliation of Share Capital Audit Report’ which needs to be submitted twice a year on a half-yearly basis by the unlisted public company.
  • For the half year ending on 30.09.2024, the Due Date for Form PAS 6 shall be 29th November, 2024.

IT Return Due Dates for Companies

  • For companies who do not require to get their books of account audited, the due date for IT Return for such companies shall be 31st October, 2024.
  • For the companies who require to get their books of account audited, the due date for ITR filing for such companies shall be 31st October, 2024.

Important Due Date For Company Annual Filing FY 2023-24– Explained  

Month

Name of the E-Form

Due date in FY 2023-24 (AY 2024-25)

Applicable to whom?

Remarks

April, 2024

MSMe Half-Yearly Returns

30.04.2024

All MSMEs

For the period of October’22 to March’23

May,2024

Form PAS-6

 

30.05.2024

(For the half year ending on 31.03.2024)

Unlisted Public companies

Reconciliation of Share Capital Audit Report on a half-yearly basis

June,2024

Form DPT 3

30.06.2024

All the companies need to file this form

Return of Deposit

July,2024

FLA Return

15.07.2024

Foreign Liabilities and Assets Annual Return

Annual Return to RBI

 

TDS Return (Quarter 1)

31.07.2024

Organizations and employers who deduct tax and salaried persons from whose salary the tax is deducted

TDS Return for 1st Quarter

 

ITR Filing

(Non-Audit cases)

31.07.2024

For the companies that do not require an audit

Income Tax Return filing for Companies

September,2024

DIR 3 KYC

30.09.2024

Due date from Financial year 2019-20 onwards

Mandatory for Every individual to have DIN

 

ITR Filing (Audit cases)

31.10.2024

For companies that require an audit

Income Tax Return filing for Companies

October, 2024

Form ADT-1

(Appointment of Statutory Auditor)

14.10.2024

Private & Public Limited companies.

If the AGM is held on 30.09.2024

 

Form AOC 4

29.10.2024

All companies listed with NSE of India, having 5Cr of capital and 100Cr turnover

If the AGM is held on 30.09.2024

 

Form MGT 15

30.10.2024

Listed companies

Report of Annual General Meeting

 

Form MGT 14

 

29.10.2024

All the listed Companies

If the AGM is held on 30.09.2024

 

MSMe Half-yearly Returns

31.10.2024

All MSMEs

For the period of April to September 2024

 

TDS Return (Quarter 2)

31.10.2024

Organizations and employers who deduct tax and salaried persons from whose salary the tax is deducted

TDS Return for 2nd Quarter

November, 2024

 

Form MGT 7/ MGT 7A

 

Before 29.11.2024

All the companies registered in India

If the AGM is held on 30.09.2024

 

Form PAS-6

 

29.11.2024

(For the half year ending on 30.09.2024)

Unlisted Public companies

Reconciliation of Share Capital Audit Report on a half-yearly basis

 

In summary, businesses must monitor their legal deadlines for yearly submissions in order to prevent fines and non-adherence problems. Companies must guarantee punctual and precise submissions to maintain compliance with regulations.

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Author: siddhi-jain

Siddhi Jain (B.A.LLB) is a young and passionate Content Writer at Ebizfiling Private Limited. She enjoys reading and writing about legal topics and simplifying complex legal concepts for a wider audience. Her goal is to continue growing as a content writer and to become a subject matter expert in legal and business topics.

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