Article compiles 15 Statutory compliances to be done by a Private Limited Company under Companies Act 2013 & FEMA Act,1999. Article explains Nature of Compliance to be Done, Forms which needs to be filed for Compliance, Due date of Compliance and Provisions of Due date of Compliance.
| QUARTER – I – APRIL TO JUNE | |||
| Forms | Section & Rules | Particular of Compliance | Due Dates |
| Form MBP-1 | 184(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. Every Director is required to submit with the Company a fresh MBP-1, whenever there is a change in his interest from the earlier given MBP-1. | MBP-1 is not required to file with ROC. |
| Form DIR 8 | 164(2) 143(3)(g) | Every Director of the Company in each Financial Year will submit with the Company disclosure of non-disqualification in First Meeting of Board. Every Director is required to submit with the Company a fresh DIR 8. | Form DIR 8 is not required to file with ROC. |
| Form MSME-1 | 405 Half Yearly Return | Delay in the Payment to MSME Vendor: Company have to file this return half-yearly in respect of pending payments to the MSME vendors as at end of half -year. (only for payment pending for period more than half year) | October to March- 30th April April to Sep – 30th October required to file with ROC |
| Form DPT 3 | Section 73 Rule 16 Yearly Return | Return of Deposit: Company is required to file this form every year on or before 30thJune in respect of return of Deposit and Particulars not considered as Deposit as on 31st March. | 29th June required to file with ROC |
| QUARTER – II – JULY TO SEPTEMBER | |||
| Approval of Financial Statement | 134 | Preparation and Approval of Financial Statement. The auditors’ report shall be attached to every financial statement | 5th September |
| Directors’ Report | 134 | Directors’ Report shall be prepared by mentioning all the information required for the Company under Section 134 read with relevant rules and relevant provisions of other Act. It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors, one of them should be a MD if there is any. Every company shall in each year hold in addition to any other meetings, a general meeting as its annual general meeting. | 5th September |
| Notice of AGM | 101 & SS-II | Every Notice of the Annual General Meeting will be prepared as per Section 101 of the Companies Act, 2013 and Secretarial Standard – II. | 5th September |
| Sending of Notice of AGM | 101 & SS | Notice of the Annual General Meeting will be sent to all the : 1.Directors, 2.Members, 3.Auditors 4.Debenture Trustees. | 5th September |
| Circulation of Financial Statement &other relevant Doc | 136 | Company will send to the members of the Company approved Financial Statement, Directors’ Report and Auditors’ Report at least 21 clear days before the Annual General Meeting. In case the AGM is called on shorter notice then above mentioned documents shall be circulated on such shorter period. For holding of the AGM on shorter notice, companies need to take the proper approvals as per the Act. | |
| Holding of AGM | 96 | Every company shall in each year hold in addition to any other meetings, a general meeting as its annual general meeting. It shall be held within a period of six months, from the date of closing of the financial year. | 30th September |
| Form DIR 3 KYC | Rule 12A | KYC of Directors: All the Directors of the Company shall file this form on or before 30th September every year. | 30th September required to file with ROC |
| QUARTER – III – OCTOBER TO DECEMBER | |||
|---|---|---|---|
| E-form: AOC-4 | 137 | Financial Statement: Company is required to file its Balance Sheet along with the Statement of Profit and Loss Account, Cash flow statement, Directors’ Report and Auditors’ Report in this form within 30 days of holding of the Annual General Meeting. | 29th October required to file with ROC |
| E-form: MGT-7 | 92 | Annual Return: Every Company will file its Annual Return within 60 days of holding of the Annual General Meeting. Annual Return will be for the period from 1st April to 31st March. Annual Return of Every Private Company (Except Small Company) should be signed by a Company Secretary in Practice. | 28th November required to file with ROC |
| Certification of Annual Return | 92 | Private Company having paid-up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice. | 28th November required to file with ROC |
| E-form ADT-1 | 139 | The Auditor will be appointed for 5 (Five) years and form ADT-1 will be filed for 5-year appointment within 15 days of the Annual General Meeting. | 14th October required to file with ROC |
Above mentioned Compliances are mandatory annual compliances for the Private Company.
Annual Compliance Calendar - LLP
| Forms | Section & Rules | Particular of Compliance | Due Dates |
| Form 11 | Annual Return of LLP | 30th May | |
| Form DIR 3 KYC | Designated Partner KYC | 30th September | |
| Form 8 | Financials | 29th October |