Important Statutory Due dates for Company Annual Filing for FY 2021-22

As soon as one financial year ends and a new one starts, it is an alarm for all the companies registered in India to mark their calendars for all the important due dates for Company Annual Filing. Be it a Private Limited Company or a Public Limited Company, be it a Small Company or a Company with huge turnover, they need to be aware of all the Compliance related due dates falling in a new financial year. Here, we have prepared a calendar for all the Important Statutory Due Dates falling in and for the financial year 2021-22 including ROC Annual Filing Due Dates, Event-based ROC filing Due Dates, Income Tax Due Dates etc for Private Limited Company and Public Limited Company Annual Filing.

         

What is Company Annual FIling?

 

Every company registered in India needs to file its annual accounts and annual returns with the Registrar of Companies every year within 30 days and 60 days respectively from the conclusion of the Annual General Meeting.

 

It is crucial for all the companies to file all its ROC Annual Filing Forms withing the prescribed time limit specified by the MCA (Ministry of Corporate Affairs). If any company fails to comply with the provisions of ROC Annual Compliance, then they may have to bear hefty penalties. Such penalties would be over and above the normal fees charged by the Ministry of Corporate Affairs and there is no way to get away with it.

 

Due dates for the Company Annual Filing for the Month of April 2022

 

Due date for filing of Form MSME-1 (MSMe Half yearly Returns)- 30.04.2022

 

  • Form MSME 1 is a form that needs to be filed by the companies that are registered under MSME Act, 2006.
  • It is a form that needs to be filed by the companies which has 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 2021-22, for the period of October 2021 to March 2022 shall be 30th April, 2022.

 

Due dates for the Company Annual Filing for the Month of May 2022

Due date for filing of Form PAS-6: 30.05.2022

  • Form PAS-6 is a ‘Reconciliation of Share Capital Audit Report’ that is required to be filed on a half-yearly basis by all the Unlisted Companies and Deemed Public Companies.
  • PAS 6 format is already prescribed by the Ministry of Corporate Affairs.
  • For the half year ending on 31.03.2022, the Due Date for Form PAS 6 shall be 30th May, 2022.

 

Due dates for the Company Annual Filing for the Month of June 2022

 

Due date for Form DPT 3- 30.06.2022

 

  • Form DPT-3 is an Annual Return of Deposits which needs to be filed every year by the companies having any amount of loan or advances as on the last day of the financial year i.e. 31st March.
  • Form DPT 3 needs to be filed within 90 days of the end of the financial year.
  • Hence, the due date for filing Form DPT 3 for FY 2021-22 shall be 30th June, 2022.

 

Due dates for the Company Annual Filing for the Month of July 2022

 

Due date for filing FLA Return- 15.07.2022

 

  • FLA Return means Foreign Liabilities and Assets Annual Return to be filed with the Reserve Bank of India (RBI) every year.
  • The due date for the same shall be 15th of July 2022 for the FY ending on 31st March, 2022.

 

Due dates for the Company Annual Filing for the Month of September 2022

 

Form DIR 3 KYC Due date- 30.09.2022

 

  • Every Individual who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, are required to file form DIR-3 KYC before 30th September of the immediately next financial year.
  • Hence, For the Financial Year 2021-22, the due date for Form DIR 3 KYC is 30.09.2022.

 

 

Due dates for the Company Annual Filing for the Month of October 2022

 

Due date for ADT-1- 14.10.2022

 

  • Form ADT-1 is to be filed within 15 days from the conclusion of the AGM in which such appointment of auditor is made.
  • Hence, if the AGM date is 30.09.2022 then the due date for filing Form ADT 1 for the financial year 2021-22 shall be 14.10.2022.
  • Form ADT-1 is a form that needs to be filed by a company to intimate the ROC (Registrar of Companies) about the auditor’s appointment after the completion of its AGM.

 

Due date for AOC 4- 29.10.2022

 

  • ROC E-Form AOC 4 is an MCA form for filing financial statements of the company with the ROC.
  • For AOC 4 XBRL the timeline will be same that means the due date for AOC 4 and AOC 4 XBRL for FY 2021-22 will be 29.10.2022.

 

Due date for Form MGT 15 – 29.10.2022 (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 Report of Annual general Meeting.

 

Due date for MGT 14- 29.10.2022 (If the AGM was held on 30.09.2022 and any resolution was passed there in)

 

  • 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 2022, if the AGM was held on 30.09.2022.
  • 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 (MSMe Half yearly Returns)- 31.10.2022

 

  • Form MSME 1 is a form that needs to be filed by the companies that are registered under MSME Act, 2006.
  • It is a form that needs to be filed by the companies which has 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 2021-22, for the period of April 2022 to September 2022 shall be 31st October, 2022.

 

Due dates for the Company Annual Filing for the Month of November 2022

 

Due date for filing form MGT 7 & MGT 7A- 28.11.2022

 

  • 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 Company registered in India every year.
  • It is an electronic form provided by the Ministry of Corporate Affairs to all the corporations in order to fill in their annual return details
  • The due date for filing MGT-7 is 60 days from the date of Annual General Meeting.
  • That means the due date for filing ROC Form MGT 7 and MGT 7A for the Financial Year 2021-22 is 28.11.2022. (If we take the day of the AGM into consideration)

Due date for filing of Form PAS-6- 29.11.2022 (For the half year ending on 30.09.2022 – 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 30.09.2022, the Due Date for Form PAS 6 shall be 29th November, 2022.

 

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 July, 2022.
  • For the companies who requires to get their books of account audited, the due date for ITR filing for such companies shall be 30th September, 2022.

 

Important Annual Return Filing due Dates – explained

 

Month

Name of the E-Form

Due date in FY 2021-22 (AY 2022-23)

Applicable to whom?

Remarks

April, 2022

MSMe Half yearly Returns

30.04.2022

All MSMEs

For the period of October’20 to March’21

May,2022

Form PAS-6

 

30.05.2022

(For the half year ending on 31.03.2022)

Unlisted Public companies

Reconciliation of Share Capital Audit Report on half yearly basis

June,2022

Form DPT 3

 

30.06.2022

All the companies needs to file this form

Return of Deposit

July,2022

FLA Return

15.07.2022

Foreign Liabilities and Assets Annual Return

Annual Return to RBI

 

TDS Return (Quarter 1)

31.07.2022

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

TDS Return for 1st Quarter

 

ITR Filing

(Non-Audit cases)

31.07.2022

For the companies that do not require audit

Income Tax Return filing for Companies

September,2022

DIR 3 KYC

30.09.2022

Due date from Financial year 2019-20 onwards

Mandatory for Every individual having DIN

 

ITR Filing (Audit cases)

30.09.2022

For the companies that require audit

Income Tax Return filing for Companies

October 2022

Form ADT-1

(Appointment of Statutory Auditor)

14.10.2022

Private & Public Limited companies.

If the AGM is held on 30.09.2022

 

Form AOC 4

29.10.2022

All companies listed with SE of India, having 5 cr of capital and 100 cr turnover

If the AGM is held on 30.09.2022

 

Form MGT 15

30.10.2022

Listed companies

Report of Annual general Meeting

 

Form MGT 14

 

29.10.2022 

All the listed Companies

If the AGM is held on 30.09.2022

 

MSMe Half yearly Returns

31.10.2022

All MSMEs

For the period of April to September 2022

 

TDS Return (Quarter 2)

31.10.2022

Organizations and employer who deducts tax and salaried person from whose salary the tax is deducted

TDS Return for 22nd Quarter

November, 2022

 

Form MGT 7

 

28.11.2022

All the companies registered in India

If the AGM is held on 30.09.2022

 

Form PAS-6

 

29.11.2022

(For the half year ending on 30.09.2022)

Unlisted Public companies

Reconciliation of Share Capital Audit Report on half yearly basis

 

    Leave a Comment

    Your email address will not be published.