Annual Compliance Calendar - Companies Act, 2013

Ap
P
Sr. No. Compliance Section/ Rule Description of Compliance Due date Co
Small
(ot
Company*
Co
Every Director of the Company in First Meeting of the Board of
Section Form
1 Director and whenever there is change in each Financial Year shall - Yes
184(1) MBP-1
disclose his interest in other entities
Section
Form DIR Every Director of the Company in each Financial Year will file with the
2 164(2) - Yes
-8 Company disclosure of non disqualification.
143(3)(g)
Annual Return:Within 60 days of holding of Annual General Meeting.
within 60
E-Form Annual Return of Every Company (Except Small Company) should be
3 Section 92 days from Yes
MGT-7 signed by Company Secretary of the Company/Company Secretary in
AGM
Practice.

Annual Private Company having paid up share capital of 10 Crore or

Form
Section 92 more or turnover of Rs. 50 crore or more shall be certified by a - No
MGT-8
Company Secretary in Practice.
Financial Statement:Within 30 days of holding of Annual General
E-From
Meeting. within 30
AOC-4
4 Section 137 Attachment: days from Yes
/AOC-4
Balance Sheet, Statement of Profit & Loss Account, Directors’ Report, AGM
XBRL
Auditors’ Report and Notice of AGM.
within 30
Section 117
E-Form Public Company required filing this form with ROC within 30 days of days from
read with No
MGT-14 approval of Directors’ Report and Financial Statement with ROC. Approval
179
(BM)
 Return of Deposit: Company is required to file this form every year on
Section 73 E-Form
5 or before 30th June in respect of return of Deposit and Particulars not 30th June Yes
Rule 16 DPT-3
considered as Deposit as on 31st March.
KYC of Directors: All the Directors of company shall file this form on
E-From 30th
6 Rule 12A or before 30th September every year for Yes
DIR-3KYC September
all the directors of the Company.
Delay in Payment to MSME Vendor: Company have to file this return
E-Form half yearly in respect of pending payments to MSME vendors as at end 31st October
7 Section 405 Yes
MSME-1 of half year. / 30th April
April to Sep - 31st October and October to March - 30th April
Half Yearly Reconciliation of Share Capital Report: Every Public Company is
required to submit reconciliation share capital report with ROC 29th
Form
Rule 9A(3) audited by a practicing company secretary or practicing chartered November / No
PAS-6
accountant as at end of half year: 30th May
April to Sep - 29th November and · October to March - 30th May
within 30
E-Form Disclosure of Significant Beneficial Owner: Company shall file BEN-
8 Section 90 days from Yes
BEN-2 2 within 30 days of receipt of BEN-1 from Shareholder.
BEN-1
Event Based
within 15
E-Form Appointment of Auditor: Auditor will be appointed for 5 (Five) years
9 Section 139 days from Yes
ADT-1 and form ADT-1 will be filed within 15 days of Annual General Meeting.
AGM

Every Company shall hold a minimum number of 4 meetings of its Board of

Directors every year in such a manner that maximum gap between two meetings
should not be more than 120 (One hundred twenty) days. Company should hold
Board Section 173
10 at least 1 (one) Board Meeting every quarter of calendar year. - Yes
Meetings & SS-I
Small Company: Every Company shall hold a minimum number of Two Meetings
of its Board of Directors every year in such a manner that Minimum Gap between
both the meetings not less than 90 (Ninety) days.
 Directors’ Report shall be prepared annually and it should be signed by the
Directors’
11 Section 134 “Chairperson” authorized by the Board, where he is not so authorized by at least - Yes
Report
2 Directors one of them Managing Director, if there is any.
Circulation
of Financial Company will send to the members of the Company Notice of AGM,
12 Statement Section 136 approved Financial Statement, Directors’ Report and Auditors’ Report at least 21 - Yes
and other clear days before the Annual General Meeting or on Shorter Notice.
documents
Company will maintain the following mandatory Registers:
· Register of directors and key managerial personnel and their shareholding,
Maintenance Section 88
· Registers of Members,
13 of Statutory and other - Yes
· Registers of Share Transfer,
Registers sections
· Register of Charges,
· Registers of Related Party transaction, etc.

Every company shall keep Minutes of all Board, Committee and General Meeting
14 Minutes Book Section 118 - Yes
in a Minutes Book. Minutes kept in accordance with the provisions of the Act.

*Small Company
Section 2(85) defines a Small Company as –‘‘small company’’ means a company, other than a public company,—
1. Paid-Up Share capital of which does not exceed fifty lakh rupees or such higher amount as may be prescribed which shall not be more than T
2. Turnover as per profit and loss account for the immediately preceding financial year does not exceed two crore rupees or such higher amou
prescribed which shall not be more than one hundred crore rupees:
Provided that nothing in this clause shall apply to—
(A) a holding company or a subsidiary company;
(B) a company registered under section 8; or
(C) a company or body corporate governed by any special Act;

#Public Company:
Public Company means a company which—
(a) is not a private company
Provided that a company which is a subsidiary of a company, not being a private company, shall be deemed to be public company for the
purposes of this Act even where such subsidiary company continues to be a private company in its articles.

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