Sr. No. |
Comp-liance Form / Nature of Comp-liance |
Appli-cability |
Purpose of E-Form/ Return |
Sections |
Period |
Due Date |
1. |
MBP-1 |
All Private Companies |
Disclosure of Directors Interest by Directors |
Sec 184(1) |
1st Board Meeting of FY or partic-ipation as a director |
First Board Meeting of the FY |
2. |
DIR-8 |
All Private Companies |
Disclosure of Non-Disqua-lification by Directors |
Sec 164(2), 143(3)(g) |
1st Board Meeting of FY or partic-ipation as a director |
First Board Meeting of the FY |
3. |
MSME |
All Private Companies |
Half-yearly return filed with the registrar in respect of outstanding payments to Micro or Small Enterprise |
Sec 405 |
HY Oct 2023 to Mar 2024 |
30th April 2024 |
4. |
PAS 6 |
All unlisted Public companies and private companies except small Private Companies |
Reconciliation of Share Capital Audit Report (Half-yearly) |
Rule 9A and 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014 |
HY Oct 2023 to Mar 2024 |
30th May 2024 |
5. |
DPT-3 |
All Private Companies |
Return of deposits that companies must file to furnish information about deposits and/or outstanding receipt of loan or money other than deposits |
Sec 73 |
FY 2023-24 |
30th June 2024 |
6. |
Form FLA |
All Private Companies have foreign assets or foreign liabilities and includes companies having FDI. |
Annual Return to RBI |
FEMA Laws |
FY 2023-24 |
15th July 2024 |
7. |
MR-3 |
All Private Companies having borrowings o/s more than 100 Cr from banks or public financial institutions |
Secretarial Audit Report |
Sec 204 |
FY 2023-24 |
Obtain audit report from practicing company secretary before approving board report for FY 2023-24. |
8. |
DIR-3 KYC / DIR-3 KYC Web |
Any person having DIN on or before 31st March 2024. |
To yearly update the KYC documents of a person holding DIN / DPIN. |
Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. |
NA |
30th September 2024 |
9. |
Convene AGM |
All Private Companies except one person company (OPC). |
Every year, an Annual General Meeting of the members of the Company must be convened to adopt the financials of the Company. |
Sec 96 |
For adoption of accounts for FY 2023-24 |
30th September 2024 (In case of first AGM then not later than 31st December 2024) |
10. |
ADT-1 |
All Private Companies |
Notice for the appointment of Auditor |
Sec 139 |
– |
Within 15 days of appointment in AGM / EGM |
11. |
AOC 4 / AOC-4 NBFC / AOC-4 XBRL |
All Private Companies. AOC-4 NBFC is applicable only for NBFC Companies and AOC-4 XBRL is applicable for All Private Companies who are required to file financial statements in XBRL format. |
Form required to file a financial statement. |
Sec 137 |
Financial Year 2023-24 |
For All Private Companies except OPC: within 30 days of AGM. For OPC: 27th September 2024 |
12. |
AOC-4 CFS / AOC-4 CFS NBFC |
All Private Companies other than OPC. AOC-4 CFS NBFC is applicable only for NBFC Companies. |
Form required to file consolidated financial statement. |
Sec 137 |
FY 2023-24 |
Within 30 days of AGM |
13. |
CSR-2 |
All Private Companies on which CSR is applicable |
Report on CSR activities |
Sec 135 |
FY 2023-24 |
As an addendum to e-form AOC-4 / AOC-4-NBFC (Ind AS) / AOC-4 XBRL. |
14. |
MGT 8 |
All listed companies and other companies having turnover more than 50Cr and / or paid-up capital more than 10Cr. |
Compliance certificate by PCS |
Sec 92 |
FY 2023-24 |
Before filing MGT-7 |
15. |
MGT-7 / MGT-7A |
Small Private Companies, including OPCs, are required to file MGT-7A, while other companies are required to file MGT-7. |
Form for filing annual return. |
Sec 92 |
FY 2023-24 |
Within 60 days of AGM |
16. |
CRA- 2 |
All Private Companies on which cost audit is applicable. |
Form of intimation of appointment of cost auditor by the company to Central Government |
Sec 148 |
FY 2024-25 |
Cost auditor must be appointed within 30 days of the BM in which such appointment was made or within 180 days of commencement of FY and the form must be filed within 30 Days of such appointment. |
17. |
CRA- 4 |
All Private Companies on which cost audit is applicable. |
Form for furnishing copy of cost audit report. |
Section 148 |
FY 2023-24 |
Cost auditor must submit the report to the board within 180 days of the closure of FY and the form must be filed within 30 Days of receipt of such report. |
18. |
MSME |
All Private Companies |
Half-yearly return filed with the registrar in respect of outstanding payments to Micro or Small Enterprise |
Sec 405 |
HY Apr 2023 to Sept 2024 |
30th Oct 2024 |
19. |
PAS 6 |
All unlisted public companies and private companies except small Private Companies |
Reconciliation of Share Capital Audit Report (Half-yearly) |
Rule 9A and 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014 |
HY Apr 2023 to Sept 2024 |
29th Nov 2024 |