ROC Form Filing Due Date Calendar

Here is the monthly compliance calendar for various forms required to be submitted by companies to the Registrar of Companies (ROC) on Time to time basis.

Compliance for the following month is as follows:

For the Month of April 2023

Name of the E-­Form: MSMe Half-yearly Returns

Due date in FY 2022-23 (AY 2023-24): 30.04.2023

Applicable to whom? : All MSMEs for the period of October’22 to March’23.

For the Month of May 2023

Name of the E­-Form: Form PAS-6

Due date in FY 2022-23 (AY 2023-24): 30.05.2023 (For the half year ending on 31.03.2023).

Applicable to whom? : Unlisted Public companies for Reconciliation of Share Capital Audit Report on half yearly basis.

For the Month of June 2023

Name of the E-­Form: Form DPT 3

Due date in FY 2022-23 (AY 2023-24): 30.06.2023

Applicable to whom?: All the companies need to file this form for the Return of the Deposit.

For the Month of July 2023

Name of the E­-Form: FLA Return

Due date in FY 2022-23 (AY 2023-24): 15.07.2023

Applicable to whom?: Foreign Liabilities and Assets Annual Return; Annual Return to RBI.

For the Month of July 2023

Name of the E-­Form:

FLA Return

TDS Return (Quarter 1)

ITR Filing (Non-Audit cases)

Due date in FY 2022-23 (AY 2023-24): 15.07.2023; 31.07.2023; 31.07.2023 respectively.

Applicable to whom?:

FLA Return: Foreign Liabilities and Assets Annual Return; Annual Return to RBI

TDS Return (Quarter 1): Organizations and employers who deduct tax and salaried persons from whose salary the tax is deducted; TDS Return for 1st Quarter

ITR Filing (Non-Audit cases): For the companies that do not require an audit for Income Tax Return filing for Companies.

For the Month of September 2023

Name of the E-­Form:

DIR 3 KYC

ITR Filing (Audit cases)

Due date in FY 2022-23 (AY 2023-24): 30.09.2023; 30.09.2023 respectively.

Applicable to whom?:

DIR 3 KYC: Due date from Financial year 2019-20 onwards; Mandatory for Every individual having DIN.

ITR Filing (Audit cases): For the companies that require audit; Income Tax Return filing for Companies.

For the Month of October 2023

Name of the E­-Form:

Form ADT-1 (Appointment of Statutory Auditor)

Form AOC4

Form MGT 15

Form MGT 14

MSME Half-yearly Returns

TDS Return (Quarter 2)

Due date in FY 2022-23 (AY 2023-24): 30.09.2023; 14.10.2023; 29.10.2023; 30.10.2023; 29.10.2023; 31.10.2023; 31.10.2023 respectively.

Applicable to whom?:

Form ADT-1 (Appointment of Statutory Auditor) : Private & Public Limited; If the AGM is held on 30.09.2023.

Form AOC4: All companies listed with SE of India, having 5 cr of capital and 100 cr turnover; If the AGM is held on 30.09.2023.

Form MGT 15: Listed companies; Report of Annual General Meeting

Form MGT 14: A11 the listed Companies; If the AGM is held on 30.09.2023.

MSMe Half-yearly Returns: All MSMEs; For the period of April to September 2023.

TDS Return (Quarter 2): Organizations and the employer who deducts tax and salaried person from whose salary the tax is deducted; TDS Return for 2nd Quarter.

For the Month of November 2023

Name of the E-­Form:

Form MGT 7

Form PAS-6

Due date in FY 2022-23 (AY 2023-24): 28.11.2023; 29.11.2023 (For the half year ending on 30.09.2023) respectively.

Applicable to whom?:

Form MGT 7: All the companies registered in India; If the AGM is held on 30.09.2023.

Form PAS-6: Unlisted Public companies; Reconciliation of Share Capital Audit Report on a half-yearly basis.