Compliance Calendar
Small Company
Section 2(85), Companies Act, 2013
A Private Limited Company shall be classified as a Small Company if both of the following conditions are satisfied:
| Criteria | Threshold |
|---|---|
| Paid-up Share Capital | Not exceeding Rs 4 Crore |
| Turnover (as per last Profit & Loss Account) | Not exceeding Rs 40 Crore |
Companies Excluded from the Definition of Small Company:
- Holding Company
- Subsidiary Company
- Section 8 Company (Non-profit company)
- Company governed by a Special Act
Compliance Calender
| S No | Form | Description | Due Date | Applicability | Remark |
|---|---|---|---|---|---|
| 1 | MBP 1 | Every Director of the Company in the First Meeting of the Board of Director in each Financial Year shall disclose his interest in the other entities. | |||
| 2 | DIR 8 | Every Director of the Company in each Financial Year will submit with the Company disclosure of non-disqualification and directorship in last three years | |||
| 3 |
Form MSME
|
All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. | 30th April and 31st October | Companies dealing with MSME payments |
30 April (For the period of October – March)
31 October (For the period of April – September) |
| 4 | Form 11 | An annual statement for submitting details of the business of the LLP and its partners. | 30th May | Annual returns of an LLP | All registered LLPs should file the form within 60 days from the close of the end of the financial year. |
| 5 | PAS-6 | Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies and non small companies. | 30th May and 29th November | Non Small Companies |
30th May (For the period of October – March) 29th November(For the period of April – September) |
| 6 | DPT-3 | Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits | 30th June | Companies having borrowings in balance sheet (particulars not considered deposits) | |
| 7 | DIR-3 KYC |
Director KYC submission for DIN holders Form KYC for 1st year of DIN Holding and Web KYC for Subsequent year |
30th September | For DIN holders | Any person who has been allotted a DIN up to 31st March of a FY is required to file KYC webform on or before 30th September |
| 8 | AGM | Every company shall in each year hold its AGM within a period of six months, from the date of closing of the financial year | 30th September | All companies | 31 December 25 for newly incorporated after 1st Jan 24 |
| 9 | Form ADT-1 | Every company should intimate the ROC about the appointment of an auditor. | 14th October | ||
| 10 | Form 8 | The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. | 30th October | LLP | Every LLP should submit the data of its profit or loss and balance sheet. |
| 11 |
AOC-4 AOC 4 CFS etc |
Filing of Financials, Board Report and other reporting | 30th October | All Companies CFS for Holding companies |
AOC-1
AOC-2 for related party
Board Report
CSR Annexure
Secretarial Audit Report
Financials
|
| 12 | AOC-4 XBRL | Filing of Financials, Board Report and other reporting | 30th October |
Applicable on -Listed Company -Turnover 100 crore -Paid up capital 5 crore -IND AS |
AOC-1
AOC-2 for related party
Board Report
CSR Annexure
Secretarial Audit Report
Financials
|
| 13 | MGT-7A | Annual Return of Small company | 29th November |
List of Shareholder List of Director Declaration of Beneficial Owner |
|
| 14 | MGT-7 | Annual Return of Non small company | 29th November |
Requires MGT 8 certification for -Listed co -Paid up 10cr -Turnover 50cr |
|
| 15 | CSR 2 | It is addition to AOC 4 | 31st December | CSR applicable companies | All the CSR spending details |
| 16 | Internal Auditor | Appoint Internal Audit and seek their report | 31st March |
Turnover Rs 200 Cr Outstanding Loan Rs 100 cr For public co additional applicability Paid up Rs 50 cr Outstanding Deposit Rs 25 cr |
|
| 17 | Secretarial Auditor | Appoint Secretarial Auditor | 31st March |
Paid-up Capital ₹50 Crore Turnover ₹250 Crore |
|
| 18 | CSR Expenditure | Check the expenditure towards CRS is met for the FY | 31st March |
Net Worth ≥ ₹500 Crore Turnover ≥ ₹1000 Crore Net Profit ≥ ₹5 Crore |
|
| 19 | Demat of Shares |
Obtain ISIN Ask shareholders to covert their shares into demat |
Paid up capital 10 cr Turnover 100cr |
For non small companies |
Event Based
| Event | Form / Return | Due Date / Timeline | Applicability |
|---|---|---|---|
| Appointment of a new director | DIR-12 | 30 days from appointment | All companies |
| Resignation of director | DIR-12 | 30 days from resignation | All companies |
| Change in registered office | INC-22 | 30 days from change | All companies |
| Alteration of MOA / AOA | MGT-14 | 30 days from passing resolution | All companies |
| Increase in authorized capital | SH-7 | 30 days from passing resolution | All companies |
| Allotment of shares | PAS-3 | 30 days from allotment | All companies |
| Creation / modification of charge on assets | CHG-1 / CHG-9 | 30 days from creation / modification | All companies |
| Appointment / reappointment / resignation of KMP (CS, CFO, MD) | DIR-12 | 30 days | All companies |
| Change in name of company | INC-24 | 30 days from ROC approval | All companies |
