Every business structure registered in India such as Private Limited Company, Public Limited Company, One Person Company, Limited Liability Partnership, etc. is obligated to file specific forms every year with the Registrar of Companies. According to the Companies Act, 2013, and the Limited Liability Partnership Act, 2008, all companies and LLPs registered in India must comply with ROC Annual Filing. ROC filing must be done annually or at the time of specific events. This article highlights the ROC Compliance calendar for the year 2023-24, including the due dates for ROC Annual filing.
Also Read – A compilation of all the ROC (LLP) Filing Due dates for the Financial Year 2021-22
|
Form |
Particulars |
Due Date |
|
MSMe 1 |
Half Yearly form for outstanding Payment to MSME |
30.04.2023 (October 2022 to March 2023) 31.10.2022 (April 2023 to September 2023) |
|
LLP 11 |
LLP Annual Return |
30.05.2023 |
|
To be filed by unlisted public company for reconciliation of share capital audit report on half yearly |
30.05.2023 (For half-year ending on 31st March) 29.11.2023(For half-year ending on 30th September) |
|
|
DPT 3 |
Return of Deposits |
30.06.2023 |
|
FLA |
Annual Return to RBI |
15.07.2023 |
|
KYC of Directors / Partners |
30.09.2023 |
|
|
MGT 14 |
To be filed by the companies after passing any resolution (On occurrence of any event) |
29.10.2023 (Within 30 Days of Passing of Board Resolution) |
|
ADT 1 |
Notice to registrar for the Appointment of Auditor |
14.10.2023 (Within 15 days of GM) |
|
AOC 4 |
Form for filing Financial Statements |
29.10.2023 (Within 30 days of AGM) |
|
MGT 7 |
Annual Return |
28.11.2023 (Within 60 days of AGM) |
|
Statement of Account and Solvency of LLP |
30.10.2023 |
|
|
Form for filing Financial Statements |
27.09.2023 |
|
|
MGT 7A (OPC) |
Annual Return |
28.11.2023 (As per the MCA MGT 7A Help Kit) |
To avoid penalties, it is essential for companies and Limited Liability Partnerships in India to be aware of the due dates for ROC Annual filing in the year 2023-24. However, it is important to note that the above-mentioned dates are subject to change or extension by the concerned government department, and thus staying updated is recommended.
Suggested Read – Important Due-dates for LLP Annual Filing for FY 2022-23
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