ROC Filing Due Date Calendar for 2022-2023

There are lot of Compliances for Ministry of Corporate Affairs (MCA) and one Need to take care of these compliances if do not wants to Pay Late fees.

Financial Year 2021-22 is over and compliances for F.Y 2021-22 will start now.

Below is a list of compliances one needs to take care of in 2022-23.

FORMS

MSME-1

Purposes : Half yearly return w.r.t o/s amount of MSME Enterprises

Last Due date : 30.04.2022 (half year on 31.03.2022)

Late fee after Due date : As per chart mentioned below

LLP-Form no 11-

Purposes : LLP Annual Return

Last Due date : 30.05.2022

Late fee after Due date : As per chart mentioned below

PAS-6-A-only for Limited Company

Purposes : Half yearly return w.r.t Reconciliation of Share Capital

Last Due date : 30.05.2022 (for half year ended on 31.03.2022)

Late fee after Due date : As per chart mentioned below

DPT-3

Purposes : Bank Loan/unsecured loan intimation

Last Due date : 30.06.2022

Late fee after Due date : As per chart mentioned below

DIR-3 KYC/KYCWEB

Purposes : Din Re-verification

Last Due date : 30.09.2022

Late fee after Due date : 5000/- per Din

CRA-2

Purposes : Appointment of Cost auditor

Last Due date : 30.09.2022

Late fee after Due date : As per chart mentioned below

MGT-14 For Limited Company only

Purposes : Approvals of Annual Accounts

Last Due date : (within 30 days of BOD Meeting)

Late fee after Due date : As per chart mentioned below

CRA-4

Purposes : Cost Audit report

Last Due date : Within 30 days of receipt

Late fee after Due date : As per chart mentioned below

ADT-1

Purposes : Auditor appointment

Last Due date : (within 15 days of AGM)

Late fee after Due date : As per chart mentioned below

AOC-4, AOC-4 CFS, AOC-4-XBRL

Purposes : Balance sheet filing

Last Due date : 29.10.2022 (i.e within 30 days of AGM)

Late fee after Due date : Rs.100/- per day for delay penalty

LLP- Form no 8

Purposes : Filing of balance sheet

Last Due date : 30.10.2022

Late fee after Due date : As per chart mentioned below

MSME-2

Purposes : Half yearly return w.r.t o/s amount of MSME Enterprises

Last Due date : 30.10.2022(for IInd-half on 30.09.2022)

Late fee after Due date : As per chart mentioned below

MGT-7

Purposes : Annual return filing

Last Due date : 29.11.2022(i.e with in 60 days of AGM)

Late fee after Due date : Rs.100/- per day for delay penalty

MGT-8

Purposes : Applicable for company having capital more than 10 Cr or turnover more than 50 Cr

Last Due date : 29.11.2022 (i.e with in 60 days of AGM)

Late fee after Due date : As per chart mentioned below

PAS-6-B-only for Limited Company

Purposes : Half yearly return w.r.t Reconciliation of Capital

Last Due date : 29.11.2022(for half year 30.09.2022)

Late fee after Due date : As per chart mentioned below

BEN-2

Purposes : For beneficial ownership

Last Due date : Within 30 days of receipt of BEN-1 for changes

Late fee after Due date : As per chart mentioned below

FOR COMPANIES

NORMAL FEE-Applicable for filing

1. Authorised share Capital Less than 1.00 lakh : Rupees 200 per document

2. Authorised share Capital 1,00,000 to 4,99,999 : Rupees 300 per document

3. Authorised share Capital 5,00,000 to 24,99,999 : Rupees 400 per document

4. Authorised share Capital 25,00,000 to 99,99,999 : Rupees 500 per document

5. Authorised share Capital 1,00,00,000 or more : Rupees 600 per document

Additional fee for delay:-(COMPANY)

1. Period of Delay Upto 30 days : Two times of normal fee

2. More than 30 days and upto 60 days : Four times of normal fee

3. More than 60 days and upto 90 days : Six times of normal filing fee

4. More than 90 days and upto180 days : Ten times of normal filing fees

5. More than 180 days : 12 times of normal filing fees

FOR LLP

NORMAL FEE-Applicable for filing(LLP)

1. Contribution does not exceed Rs. 1 lakh : Rupees 50 per document

2. Exceeds Rs. 1 lakh but does not exceed Rs. 5 lakhs : Rupees 100 per document

3. Exceeds Rs. 5 lakhs but does not exceed Rs. 10 lakhs : Rupees 150 per document

4. Exceeds Rs.10 lakhs but does not exceed Rs. 25 lakhs : Rupees 200 per document

5. Exceeds Rs. 25 lakhs but does not exceed Rs. 1 Crore : Rupees 400 per document

6. Exceeds Rs. 1 Crore : Rupees 600 per document

Additional fee for delay:-(LLP)

FEE FOR FILING, REGISTERING, OR RECORDING NOTICE OF APPOINTMENT, CESSATION, CHANGE IN NAME, ADDRESS, DESIGNATION OF A PARTNER OR DESIGNATED PARTNER, INTIMATION OF DESIGNATED PARTNER IDENTIFICATION NUMBER AND CONSENT TO BECOME A PARTNER OR DESIGNATED PARTNER IN LLP FORM NO. 4:

For Other than Small LLPs : Rs.150
For Small LLPs : Rs.50

Definition of Small LLP: It has defined the small limited liability partnership as LLP having contribution up to Rs.25 lakh and a turnover upto Rs.40 lakhs in the immediately preceding financial year as per the Statement of Accounts and Solvency .