ROC Compliance Calendar 2023-24: Important Due Dates and Filing Requirements in India for FY 2022-23

ROC Compliance Calendar for FY 2022-23: Important Due Dates and Filing Requirements in India
ROC Compliance Calendar 2023-24

Compliance with the Registrar of Companies (ROC) is critical for Indian enterprises to ensure transparency, accountability, and legal compliance. The ROC compliance calendar specifies the due dates for numerous filings and paperwork that businesses must submit to the ROC during the fiscal year. In this blog, we will present a thorough summary of the ROC compliance calendar for the fiscal year 2023-24 (FY 2022-23), including accurate and updated information.

ROC Compliance Calendar for FY 2022-23

Form Filing PurposeDue Date
AOC-4
Annual Financial StatementsWithin 30 days from the date of the Annual General Meeting (AGM)
MGT-7Annual ReturnWithin 60 days from the date of the AGM
ADT-1Appointment of AuditorWithin 15 days from the date of AGM
INC-22A
Active Company Tagging Identities and Verification (ACTIVE)30th June 2023
DIR-3 KYCDirector’s KYC30th September 2023
MSME Form I/IIMSME Outstanding PaymentsHalf-yearly: 30th April and 31st October
DPT-3Return of Deposits30th June 2023
MGT-14Filing of ResolutionsWithin 30 days of passing the resolution
BEN-2Beneficial Ownership Declaration30th June 2023
CRA-2Cost Audit Report30 days from the receipt of the Cost Audit Report
CRA-4Cost Compliance Report30 days from the receipt of the Cost Compliance Report
MGT-9Extract of Annual ReturnAlong with the Annual Return (MGT-7)
DIR-11Director ResignationWithin 30 days from the date of resignation
Table of ROC Compliance Calendar for FY 2022-23

AOC-4 (Annual Financial Statements)

Companies are required to file their annual financial statements within 30 days of the Annual General Meeting (AGM). The balance sheet, profit and loss statement, and cash flow statement are all part of the financial statements.

MGT-7 (Annual Return)

The annual report must be filed within 60 days of the AGM. It contains information about the company’s shareholders, directors, share capital, and year-to-year changes.

ADT-1 (Appointment of Auditor)

Companies must complete Form ADT-1 within 15 days of the AGM to appoint an auditor for the upcoming fiscal year.

INC-22A (ACTIVE)

Companies established on or before December 31, 2017 must file Form INC-22A by June 30, 2023. It is compulsory to update the company’s KYC information, including the registered office address, directors’ information, and statutory auditors.

DIR-3 KYC (Director’s KYC)

Annually, directors of Indian corporations must complete their KYC verification by filing Form DIR-3 KYC. The deadline for FY 2022-23 is September 30, 2023.

MSME Form I/II

Micro, Small, and Medium Enterprises (MSMEs) must file semi-annual returns for unpaid MSME suppliers. The deadlines for FY 2022-23 are April 30th and October 31st.

DPT-3 (Return of Deposits)

Companies that take deposits must file a deposit return by June 30th, 2023. It offers information about deposits accepted and repayment schedules.

MGT-14 (Filing of Resolutions)

Companies must file Form MGT-14 within 30 days of passing resolutions on certain subjects such as changing the share capital, appointing directors, or changing the registered office.

BEN-2 (Beneficial Ownership Declaration)

Companies must file a declaration of beneficial owners in Form BEN-2 by June 30th, 2023. It contains information about the people who ultimately own or control the company.

CRA-2 (Cost Audit Report) and CRA-4 (Cost Compliance Report)

Companies that undertake cost audits must file the Cost Audit Report (CRA-2) and Cost Compliance Report (CRA-4) within 30 days of receiving the findings.

MGT-9 (Extract of Annual Return)

Along with the annual return (MGT-7), companies must file Form MGT-9, which offers an extract of the annual return.

DIR-11 (Director Resignation)

If a director resigns, Form DIR-11 must be filed within 30 days after the date of resignation.

Conclusion

Compliance with the ROC’s filing requirements is critical for Indian businesses. Following the ROC compliance calendar for fiscal year 2022-23 ensures that enterprises meet their legal requirements while maintaining excellent corporate governance. Businesses must stay up to date on the newest rules and deadlines in order to avoid penalties and keep their operations running smoothly. Tax Vic provides complete ROC compliance packages to companies, get an instant reply by reaching out to info@taxvic.com or a text to +91 9711310417.