Important Statutory Due dates for Company Annual Filing for FY 2022-23

At the beginning of every financial year, companies registered in India are reminded to take note of all the important due dates for Company Annual Filing. This applies to all types of companies, whether they are Private Limited, Public Limited, Small or Large. It is essential that companies are aware of all the Compliance related due dates that fall within the new financial year. To help with this, we have created a calendar that includes all the Important Statutory Due Dates for Private Limited Companies and Public Limited Company Annual Filing. This calendar covers ROC Annual Return Filing Due Dates, Event-based ROC filing Due Dates, Income Tax Due Dates, and more, for the financial year 2022-23.

What is the meaning of Company Annual Filing?

In India, every registered company is required to submit its annual accounts and returns to the Registrar of Companies within 30 and 60 days, respectively, from the conclusion of the Annual General Meeting. It is essential for all companies to adhere to the specified time limits for filing their ROC Annual Filing Forms, as stated by the Ministry of Corporate Affairs. If a company fails to comply with the ROC Annual Compliance regulations, it may be subject to significant fines, which will be in addition to the standard fees charged by the Ministry of Corporate Affairs, and there is no way to avoid them.

Due dates for the Company Annual Return Filing for the Month of April 2023

Due date for filing of Form MSME-1 (MSMe Half yearly Returns): 30.04.2023

• Companies registered under MSME Act, 2006 need to file Form MSME 1.
• Form MSME 1 is mandatory for companies with outstanding payments to MSME companies for over 45 days.
• MSMes need to file a half-yearly return with the Registrar for their outstanding payments to Micro or Small Enterprises.
• The due date for filing Form MSME 1 for FY 2022-23, from October 2022 to March 2023, is 30th April 2023.

Due dates for the Company Annual Filing for the Month of May 2023

Due date for filing of Form PAS-6: 30.05.2023

• All Unlisted Companies and Deemed Public Companies need to file Form PAS-6, a ‘Reconciliation of Share Capital Audit Report’, on a half-yearly basis.
• The Ministry of Corporate Affairs has already prescribed the PAS 6 format.
• The due date for Form PAS 6 for the half-year ending on 31.03.2023 is 30th May 2023.

Due dates for the Company Annual Filing for the Month of June 2023

Due date for Form DPT 3: 30.06.2023

• Companies with any amount of loan or advances as on the last day of the financial year i.e. 31st March need to file Form DPT-3, an Annual Return of Deposits, every year.
• Form DPT 3 needs to be filed within 90 days of the end of the financial year.
• The due date for filing Form DPT 3 for FY 2022-23 is 30th June 2023

Due dates for the Company Annual Return Filing for the Month of July 2023

Due date for filing FLA Return: 15.07.2023

• Companies need to file Foreign Liabilities and Assets Annual Return (FLA Return) with the Reserve Bank of India (RBI) every year.
• The due date for FLA Return for the FY ending on 31st March 2023 is 15th July 2023.

Due dates for the Company Annual Filing for the Month of September 2023

Due date for Form DIR 3 KYC: 30.09.2023

• Every individual who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, needs to file Form DIR-3 KYC before 30th September of the immediately next financial year.
• The due date for Form DIR 3 KYC for the Financial Year 2022-23 is 30th September 2023.

Due dates for the Company Annual Filing for the Month of October 2023

Due date for ADT-1: 14.10.2023

• Companies need to file Form ADT-1 to intimate the ROC (Registrar of Companies) about the auditor’s appointment after the completion of the AGM.
• Form ADT-1 needs to be filed within 15 days from the conclusion of the AGM in which such appointment of auditor is made.
• The due date for filing Form ADT 1 for the financial year 2022-23, if the AGM date is 30.09.2023, is 14.10.2023.

Due date for AOC 4- 29.10.2023

• ROC E-Form AOC 4 is an MCA form for filing financial statements of the company with the ROC.
• For AOC 4 XBRL, the due date for FY 2022-23 will be 29.10.2023.

Due date for Form MGT 15 - 29.10.2023 (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- 29.10.2023 (If the AGM was held on 30.09.2023 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 2023, if the AGM was held on 30.09.2023.
• 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) - 31.10.2023

• 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 2022-23, for the period of April 2023 to September 2023 shall be 31st October, 2023.

Due dates for the Company Annual Filing for the Month of November 2023

Due date for filing form MGT 7 & MGT 7A- 28.11.2023

• 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 Annual Filing - Form MGT 7 and MGT 7A (As per the MCA Help Kit) for the Financial Year 2022-23 is 28.11.2023. (If we take the day of the AGM into consideration)

Due date for filing of Form PAS-6- 29.11.2023 (For the half year ending on 30.09.2023 - 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 30.09.2023, the Due Date for Form PAS 6 shall be 29th November, 2023.

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, 2023.
• For the companies who require to get their books of account audited, the due date for ITR filing for such companies shall be 30th September, 2023.

Important Annual Return Filing due Dates - explained

In conclusion, it is important for companies to keep track of their statutory due dates for annual filings to avoid penalties and non-compliance issues. Companies should ensure timely and accurate filings to stay compliant with regulatory requirements.