Compliance Calendar for a Small Company

Triggering Detailed Reporting

Applicable law Statutory Timeline Due Date Required Form
Provision Provision Authority

Declaratio
Within 180
Companies Section 10A n of
Within 180 Days from Days from the
Act, 2013 commenc INC- 20A ROC
the incorporation date. incorporation
  ement of
date
business

Intimation
Section 89(6) of
Declaratio
Within 30 days from Within 30 days
  n made in
the receipt of from the receipt
  respect of MGT-6 ROC
declaration by the of declaration
  a
company by the company
beneficial
  interest in
any share 

Return of
Within 30 days from Within 30 days
significan
the receipt of from the receipt
  Section 90(4) t BEN- 2 ROC
declaration by the of declaration
beneficial
company by the company
owners

  Rule 12A of Directors’ Within 6 months from 30th September DIR – 3 KYC ROC
Companies KYC by end of the financial
(Appointment every year
and Individual 
 Qualification  who
of Directors) holds a
Rules 2014 DIN 

Intimation
regarding
Within 15 days of Within 15 days
appointm
  Section 139 appointment of an of appointment  ADT – 1 ROC
ent of
auditor of an auditor
Statutory
Auditor.

Notice to
the
Registrar
Within 30 days
for Appoint within 30 days
from the
  Section 139(6) appointm from the incorporation ADT – 1 ROC
incorporation
ent of date
date
First
Statutory
Auditor

 
Intimation
regarding
  Within 30 days from Within 30 days
resignatio
Section 140 the date of the from the date of ADT – 3 ROC
n of
  resignation. the resignation.
Statutory
Auditor
 

  Section 117 Filing of Within 30 days of the Within 30 days  MGT – 14 ROC
Resolutio passing of of the passing of
  n and resolution/entering into resolution/enteri
 agreement
s as
ng into
specified agreement
agreement
in Section
117 (3)

Intimation
of Change Within 30 days
Within 30 days of the
  Section 12 in the of the change of INC-22 ROC
change of the address
Registere the address
d Office

Order dated 22 Return in

January, 2019 respect of
31st October
issue outstandin
Within 1 month from (For April-Sep)
g E-Form MSME-
  the conclusion of each ROC
under Section payments 1
half year. 30th April (For
405 to Micro
Oct-Mar)
or Small
  Enterprise

Statement
Rule 5 (8) of of
IEPF unclaimed
Authority and Within a period
Within a period of 60
(Accounting, unpaid of 60 days after
  days after the holding IEPF -2 ROC
Audit, amounts the holding of
of AGM
Transfer and as AGM
Refund) Rules, specified
2016 in section
125.
 Return of
deposit or
Rule 16 of
particular
Companies
s of
(Acceptance of
transactio On or before 30th  June
  Deposits) 30th June DPT-3 ROC
n not of every year
Rules, 2014
considere
d as
 
deposit or
both

 Filing of Within 30 days

30 days from the date
  Section 137 annual from the date of Form AOC-4 ROC
of AGM.
accounts AGM

Filing of To be filed within 60 Within 60 days

E – Form MGT
  Section 92 annual days from the from the date of ROC
– 7A
return conclusion of AGM. AGM

1st Board
Disclosur In the First Board NA, as the
Meeting of the
  Section 184 e of Meeting of the Director
F.Y.
Interest Financial Year AND concerned is
AND
    by whenever there is a MBP-1 required to
Whenever there
Director change in the disclose this
is a change the
    disclosures already to the
disclosures
  made. Company.
already made