ROC Compliance Calendar for January 2023

Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

  Applicable Laws/Acts    Due Dates  Compliance Particulars  Forms / Filing mode
        Companies Act, 2013  Within 180 Days From The Date Of Incorporation Of The Company (one time compliance only)  As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.        MCA E- Form INC 20A (one time compliance)    
Companies Act, 2013  First declaration within 90 days from the date of notification Dt. 08.02.2019    A person having Significant beneficial owner shall file a declaration to the reporting company http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019   In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein.  Form BEN-1 Draft Format available at LINK
    Companies Act, 2013  Within 15 days of appointment of an auditor.The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act.      E – Form NFRA -1
  Companies Act, 2013Within 30 days of the board meetingFiling of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.    MGT-14  (Filing of resolution with MCA)
  Companies Act, 2013(Half Yearly basis) 31.10.2022Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise    E-Form MSME-1
      Companies Act, 2013Within 60 (sixty) days from the conclusion of each half year.Reconciliation of Share Capital Audit Report (Half-yearly)   Pursuant to sub-rule Rule 9A (8) of  Companies (Prospectus and Allotment of Securities) Rules, 2014 To be filed all unlisted companies, deemed public companies Till further clarification to be filled in GNL-2E-Form PAS – 6   Please file on or before 29.11.2022
      Companies Act, 2013within a period of 60 days after the holding of AGMIEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts. This e-form shall be filed within a period of 60 days after the holding of AGM or the date on which it should have been held as per the provisions of section 96 of the Act, whichever is earlier        IEPF -2
  • Due dates of ROC Annual Return Filings
Sl. No.  Particulars    Due Date Particulars    E- Form  Due Date
  1  Appointment of AuditorWithin 15 days from the conclusion of AGM    ADT-1  14.10.2022
      2  Filing of financial statement and other documents with the ROCWithin 30 days from the conclusion of the AGM, other than OPC   (In case of OPC within 180 days from the close of the financial year)  AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL      29.10.2022
  3Filing of annual return by a company.Within 60 days from the conclusion of AGM MGT – 7 A: for OPC and small companies.  MGT-7 /  MGT  7A 29.11.2022
4Filing of Cost Audit Report with the Central GovernmentWithin 30 days from the receipt of Cost Audit Report  CRA-4
5Compliance certificate by PCS – Section 92(2)Applicable to Companies having paid-up share capital Rs. 10 crores or more or Turnover Rs. 50 crore or more  MGT – 8 Attachment to MGT – 7
  • Important Updates –  December, 2022
  Sl.    Particulars of the Circulars  Link
1MCA Secretary Manoj Govil nominated as SEBI Board Member    Click Here
2Competition Bill: Standing Committee on Finance summons MCA officials on Nov 29  Click Here
3Government seeks proposals to privatise NMDC’s Steel Plant  Click Here
43,560 companies in India have Chinese directors: What Modi govt revealed in Parliament    Click Here
5M&A approvals: MCA and CCI differ over ‘working’ vs ‘calendar’ days  Click Here
                        6In our continuous endeavour to serve you better, the Ministry of Corporate Affairs is launching Second set of Company Forms covering 56 forms in two different lots on MCA21 V3 portal.   10 out of 56 forms will be launched on 09th January 2023 at 12:00 AM and the remaining 46 forms on 23rd January 202.   Following forms will be rolled-out on 09th January 2023: SPICe+ PART A, SPICe+ PART B, RUN, AGILE PRO-S, INC-33, INC-34, INC-13, INC-31, INC-9 and URC-1.   Click here to view list of 46 forms which will be rolled-out on 23rd January 2023.   To facilitate implementation of these forms in V3 MCA21 portal, stakeholders are advised to note the following points:   (1) Company e-Filings on V2 portal will be disabled from 07th January 2023 12:00 AM to 08th January 2023 11:59 pm for 10 forms which are planned for roll-out on 09th January 2023. (2) Company e-Filings on V2 portal will be disabled from 07th January 2023 12:00 AM to 22nd January 2023 11:59 pm for 46 forms which are planned for roll-out on 23rd January 2023.   (3) All stakeholders are advised to ensure that there are no SRNs in pending payment and Resubmission status.   (4) Offline payments for the above 56 forms in V2 using Pay later option would be stopped from 28th December 2022 12:00 AM. You are requested to make payments for these forms in V2 through online mode (Credit/Debit Card and Net Banking).   (5) In view of the upcoming launch of 56 Company forms, V3 portal will not be available from 07th January 2023 12:00 AM to 08th Jan 2023 11:59 pm due to 10 company forms roll-out and from 21st January 2023 to 22nd January 2023 for 46 company forms roll-out.   (6) V2 Portal for company filing will remain available for all the forms excluding above mentioned 56 forms. Stakeholders may plan accordingly.                            Click Here
7Publication of notice u/s 75 of the LLP Act, 2008 read with Rule 37 (2) of Limited Liability Partnership Rules, 2009    Click Here
8New company registration system to be in place by December  Click Here

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This Compliance Tracker is updated till 31st December, 2022 with all Laws / Regulations and their respective amendments.                                  

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Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information. Many sources have been considered including newspapers (ET, BS & HT etc.)

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