ROC Compliance Calendar 2021

Corporate secretarial – Key compliances applicable on a Private limited company & Section 8 Company for financial year 2021-2022.

Sr. No. Compliance Area Frequency Timeline Due Date
1.        Annual General Meeting for the year FY 2020-21. (AGM) Yearly Within 15 months from the last AGM or 6 months from the closure of financial year, whichever is later. In case of first AGM, 9 months from the closure of financial year. 30/09/2021

(All other case)

30/12/2021

(In case of first AGM)

2.        Board meetings Quarterly 4 meetings in a calendar

year with a maximum gap of 120 days between two consecutive meetings.

3.        Financial statements for the year FY 2020-21. Yearly Within 30 days from the date of AGM. 30/10/2021
4.        Company Annual Return for the FY year 2020-21. Yearly Within 60 days of AGM 29/11/2021
5.        Annual declaration Yearly In the first board meeting of the company and thereafter before the first board meeting of the financial year.
6.        MSME return Half-yearly For October 2020 to March 2021 return.

For April 2021 to September return 2021

30/04/2021

31/10/2021

7.        DPT-3 Yearly Annual Return of Deposits and/or Outstanding Loans other than deposits. 30/06/2021
8.        DIR-3 KYC Yearly Annual Director’s KYC 30/09/2021
9.        Form ADT-1 Yearly/ five yearly To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. 14/10/2021

 

10.    FORM MGT-14 Within 30 days of the board meeting. Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.
11.    BEN-2 Event Based Form Disclosure of Significant Beneficial Owner: Company shall file BEN-2 within 30 days of receipt of BEN-1 from Shareholder.
12.    ITR Tax returns At the end of every assessment year. 30/09/2021

Corporate secretarial – Key compliances applicable on a Limited Liability Partnership Company for financial year 2021-2022.

Sr. No. Compliance Area Frequency Timeline Due Date
1. LLP Annual Return

(Form -11)

Yearly Within 60 days of closer of financial year 30/05/2021
2. Filing of Statement of Account & Solvency

(Form – 8)

Yearly On or before 30th October every year  30-10-2021)

 

3. ITR Yearly Audit not applicable

Audit is applicable – 30th September of every year

31/07/2021

30/09/2021

4. DIR-3 KYC Yearly Annual Director’s KYC

 

30/09/2021

Corporate secretarial – Key compliances applicable on a Nidhi company.

Sr. No. Compliance Area Frequency Timeline Due Date
1. Form NDH-1 Yearly Return of Statutory Compliance. This form contains all the details regarding members, deposits, loans, reserves etc. for the full financial year. e-Form GNL-2 for submission of the documents with the Registrar. Within 90 days from the close of financial year along with fees. It must be duly certified by PCA/PCS/CMA.
2. Form NDH-2 Application for Extension of Time. This form is filled in case:

The company fails to add at least 200 members within one year of incorporation.

Failure to maintain the Net owned Fund to deposit ratio of 1:20

30-10-2021
3. NDH -3 Half Yearly return Within 30 days from the conclusion of each half year
4. NDH-4 One time For New Nidhi Company

Within 60 days after the expiry of 1 year from the date of its incorporation

For existing Nidhi Company

Within a period of 1 year from its date of incorporation OR within 6 months from the date of commencement of Nidhi Rules 2019

5. Financial statements for the year FY 2020-21. Yearly Within 30 days from the date of AGM. 30/10/2021
6. Company Annual Return for the FY year 2020-21. Yearly Within 60 days of AGM 29/11/2021
7. Annual declaration Yearly In the first board meeting of the company and thereafter before the first board meeting of the financial year.  
8. MSME return Half-yearly For October 2020 to March 2021 return.

For April 2021 to September return 2021

30/04/2021

31/10/2021

9. DPT-3 Yearly Annual Return of Deposits and/or Outstanding Loans other than deposits. 30/06/2021
10. DIR-3 KYC Yearly Annual Director’s KYC 30/09/2021
11. Form ADT-1 Yearly/ five yearly To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. 14/10/2021

 

12. FORM MGT-14 Within 30 days of the board meeting. Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.
13. BEN-2 Event Based Form Disclosure of Significant Beneficial Owner: Company shall file BEN-2 within 30 days of receipt of BEN-1 from Shareholder.
14. ITR Tax returns At the end of every assessment year. 30/09/2021

Corporate secretarial – Checklist of key compliances applicable on a Producer company for financial year 2021-2022.

Sr. No. Compliance Area Frequency Timeline Due Date
1.        Annual General Meeting for the year FY 2020-21. (AGM) Yearly The Producer Company shall in each year hold an Annual General Meeting and not more than 15 months shall elapse between the date of one Annual General Meeting to the next.

A general meeting of the Producer Company shall be called by giving not less than fourteen days prior notice in writing

30/09/2021

(All other case)

30/12/2021

(In case of first AGM)

2.        Board meetings Quarterly Board shall meet at least once in every three months and at least four such meetings shall be convened in every year.

Quorum: – 1/3rd of the total strength of Directors subject to a minimum – 3

3.        Financial statements for the year FY 2020-21. Yearly Within 30 days from the date of AGM. 30/10/2021
4.        Company Annual Return for the FY year 2020-21. Yearly Within 60 days of AGM 29/11/2021
5.        Annual declaration Yearly In the first board meeting of the company and thereafter before the first board meeting of the financial year.
6.        MSME return Half-yearly For October 2020 to March 2021 return.

For April 2021 to September return 2021

30/04/2021

31/10/2021

7.        DPT-3 Yearly Annual Return of Deposits and/or Outstanding Loans other than deposits. 30/06/2021
8.        DIR-3 KYC Yearly Annual Director’s KYC 30/09/2021
9.        Form ADT-1 Yearly/ five yearly To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. 14/10/2021

 

10.    FORM MGT-14 Within 30 days of the board meeting. Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.

Corporate secretarial – Key compliances applicable on a Public Limited Company for financial year 2021-2022.

Sr. No. Compliance Area Frequency Timeline Due Date
1.        Annual declaration

(MBP-1 & DIR-8)

Yearly In the first board meeting of the company and thereafter before the first board meeting of the financial year.
2.        DIR-3 KYC Yearly Annual Director’s KYC 30/09/2021
3.        DPT-3 Yearly Annual Return of Deposits and/or Outstanding Loans other than deposits. 30/06/2021
4.        Form ADT-1 Yearly/ five yearly To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. 14/10/2021
5.        FORM MGT-14 Within 30 days of the board meeting. Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.
6.        BEN-2 Event Based Form

 

Disclosure of Significant Beneficial Owner: 

Company shall file BEN-2 within 30 days of receipt of BEN-1 from Shareholder.

7.        ITR Tax returns At the end of every assessment year. 30/09/2021
8.        AOC-4 Yearly Form for filing financial statements 29/10/2020

(within 30 days from the date of AGM)

9.        AOC-4 (CFS) Yearly Form for filing consolidated financial statements and other documents with registrar 29/10/2020

(within 30 days from the date of AGM)

10.    MGT-7 Yearly Annual Return 29/11/2020

(within 60 days from the date of AGM)

11.    MGT-8 Yearly Annual Return

Certificate by PCS

*[If Company having paid-up capital 10 crore rupees or more or Turnover 50 crore rupees more]

Form Must be Attached with Form MGT-7
12.    MR-3 Yearly Secretarial Auditor Report

*[Its total Paid- up capital is equal to or crosses Rs.50 crore or Its annual turnover is equal to or exceeds Rs 250 crore.]

It is a part of Board Report and  Must be Attached with Form AOC-4 (XBRL)