ROC Compliance Calendar 2023

The Registrar of Companies is where all the companies and its compliances are done. The Registrar has prescribed some of the company compliances which are given below, namely:-

1. INC 20A

As per the Companies Act 2013, a company incorporated after the ordinance and having a share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the director of the company.

Form INC 20A is required to be filed within 180 days from the date of incorporation of the company. However, it is a one-time compliance.

2. Form BEN-1

Form BEN-1 is a declaration required to be filed by a person having a significant beneficial owner who shall file a declaration to reporting company.

It is required to be filed within 90 days of the commencement of the Companies Amendment Rules 2019.

3. Form NFRA-1

This form is applicable only for Bodies Corporate and ruled out filing by companies as defined under sub section (20) of Section 2 of the Act.

So, this is a form required to be filed within 15 days of appointment of an auditor of the company.

4. MGT-14

MGT-14 is the form you can find on mca portal which is filed for filing of resolution with MCA. Filing of resolution with ROC regarding Board Report and Annual accounts of the company.

The filing of resolution form named as MGT-14 shall be filed within 30 days of the board meeting.

5. MSME-1

It is a form filed for furnishing half yearly return with registrar in respect of outstanding payment of Micro or Small Enterprise. This form must be filed being a half yearly return on or before 31.10.2022.

6. PAS-6

It is the reconciliation of the Share Capital Audit Report (half-yearly) which is required to be filed by all unlisted companies and deemed public companies.

This shall be filed within 60 days from the conclusion of each half-year.

7. IEPF-2

It is the form that is to be filed within a period of 60 days after the holding of Athe GM or the date on which it should have been held as per the provisions of section 96 of the Act, whichever is earlier.

ROC Annual Filing Due Dates 2023

1. Form ADT-1

As per the ROC Compliance, within 15 days from the conclusion of AGM, form ADT-1 filed for Appointment of Auditor.

2. AOC-4, AOC-4 (CFS), AOC 4 XBRL, AOC 4 Non-XBRL

Within 30 days from the conclusion of the AGM other than OPC, filing of financial statement and other documents with the ROC. However, in case of One Person Company, within 180 days from the close of the financial year.

3. MGT-7/7A

MGT 7 and 7A are the forms of filing annual returns by a company. Being an annual return, it must be filed within 60 days from the conclusion of AGM. MGT 7 is a form to be filed by every company except One Person Company. However, MGT 7A is the form to be filed by OPC.

4. CRA-4

Within 30 days from the receipt of Cost Audit Report, CRA-4 is to be filed. CRA-4 is basically for filing of Cost Audit Report with the Central Government.

5. MGT-8

MGT-8 is a form that is basically an attachment to MGT-7. It is applicable to companies having paid-up share capital Rs. 10 crores or more or turnover Rs. 50 crores or more. When MGT-7 form is filed then only MGT-8 is prepared.

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