Regular Compliances

Sr. No Particulars/ Compliances to be Done by the Company. Due Dates as under the Companies Act, 2013
1. Notice by every Director for his concern or interest in any Company or Companies or bodies corporate (including shareholding interest), firms or other association of individuals, to be given to the Company in the prescribed form. Immediately at the first board meeting held at the commencement of the financial year or after the meeting when he is appointed.
2. In case the Company is a dormant Company than a annual return duly certified by chartered accountant in practice to be filed with the Registrar of Companies. Within 30 days of the end of the financial year.
3. Every director shall inform to the Company concerned about his disqualification under sub-section (2) of section 164, if any, in prescribed form before he is appointed or re-appointed. Before the appointment as director in the Company
4. Whenever a Company fails to file the financial statements or annual returns, or fails to repay any deposit, interest, dividend, or fails to redeem its debentures, for a continuous period of three year the Company shall immediately file Form with the Registrar furnishing therein the names and addresses of all the directors of the Company during the relevant financial years. Immediately after the occurrence of default as stated in the section i.e. after three years.
5. If the Company has taken unsecured loans from members than w.e.f. 1/4/2014 under the new Companies Acy 2013 ( not under the old act ) a statement of Deposits is to be filed with the Registrar of Companies. On or before 30th June
6. If the Company has accepted Public Deposits, then return of Deposits to be filed in prescribed form . On or Before 30th June
7. ( *) If the provisions of the appointment of the Cost auditor are applicable to the Company than the Company has to finalize the appointment of cost auditors and file the said notice of appointment with the central government. Within 30 days of the passing of the resolution by the board of Directors. The appointment of the cost auditors is to be done within 180 days of the commencement of the financial year.
8. Filing of Form MGT 14 for Approval of Board’s report for Public Limited Companies . Within thirty days from the date of Board Meeting.
9. Annual General Meeting of the members of the Company to be held. On or before 30th September.
10. Intimation of the appointment of the auditors to be filed with the Registrar of Companies by the Company Within 15 days from the date of the annual general meeting of the Company.
11. Filing of Balance sheet and Profit and Loss account with Registrar of Companies in revised schedule format. For Companies where XBRL is applicable the same to be filed in XBRL format Within 30 days of the date of the Annual general meeting.
12. Filing of Annual Return with the Registrar of Companies. If the capital of the Company is Rs. 10 Crores or turnover is Rs. 50 Crores or more than the said annual return is to be certified by a Company Secretary in Pratice Within 60 days of the date of the Annual General meeting.
13. Filing of special resolution passed if any at the Annual general meeting Within 30 days of the date of the Annual General Meeting
14. Details of the Unpaid amount of share application, unpaid dividend, interest amount etc as pending as on the date of the annual general meeting Within 90 days of the date of the Annual general meeting
15. Prepare the statement of Details of the Unpaid Dividend which is transferred to the unpaid dividend account and place it on the website of the Company and the website of the Central Government Within 90 days of the date of the transfer to the Unpaid dividend account
16. ( *) Filing of the Cost audit report with the Central Government, if applicable Within 30 days from the date of the receipt of the cost audit report
17. ( *) Filing of the replies to the qualifications as made by the cost auditor in their report , if applicable to the Company Within 30 days of the date of the receipt of the report from the cost auditor by the Company.
18. Filing of resignation by the Director himself with the ROC. The Company also has to file the resignation of the Director details with the ROC. Within 30 days of the date of the resignation
19. Filing of all resolutions passed by the Board of Directors of Public Limited Company for loans etc. and special resolutions passed by members for all Companies with the Registrar of Companies . Within 30 days of the passing of the resolution .
( *) Applicable only for companies where Cost Audit has been made mandatory by the Central Government .
Note: The above chart is tentative chart and the further compliances for the Company depend on its capital, private or public status and other events which happen in the Company. Further the MCA has been issuing various circulars/ notifications/ rules and order wherein additional compliances if any are to be complied with.

footer