At the onset of each financial year, it is crucial for Indian companies to be aware of significant deadlines for annual filings. This applies across various types of companies, including private limited, public limited, small, and large enterprises. Understanding these deadlines ensures compliance with statutory requirements for income tax filings, ROC (Registrar of Companies) annual returns, and other event-based filings essential for regulatory adherence.
What Company Annual Filing Entails
Indian companies are mandated to file their annual accounts and returns with the Registrar of Companies within 30 to 60 days after their annual general meeting. Compliance with these Ministry of Corporate Affairs standards is imperative to avoid penalties and additional fees. Failure to adhere to ROC annual compliance regulations can result in substantial fines.
Key Due Dates for Company Annual Filings FY 2023-2024
Here’s a detailed overview of the important due dates for company annual filings during the financial year 2023-2024:
June 2024:
- Form DPT-3: Due by 30th June 2024 for filing the Annual Return of Deposits.
July 2024:
- FLA Return: Due on 15th July 2024 for filing Foreign Liabilities and Assets Annual Returns with the Reserve Bank of India (RBI).
September 2024:
- Form DIR 3 KYC: Due by 30th September 2024 for individuals who received a DIN before the end of the financial year and have an “Approved” status.
October 2024:
- Form ADT-1: Due by 14th October 2024, post the AGM, for notifying the appointment of auditors.
- AOC 4: Due by 29th October 2024 for filing financial statements with ROC.
- Form MGT 15: Due by 29th October 2024 for listed companies to file the Report of Annual General Meeting.
- Form MGT 14: Due by 29th October 2024 for filing Special or Ordinary Resolutions passed at the AGM.
- Form MSME-1: Due by 31st October 2024 for filing MSMEs Half-Yearly Returns covering April-September 2024.
November 2024:
- Form MGT 7 & MGT 7A: Due by 28th November 2024 for filing annual returns by private and public limited companies.
- Form PAS-6: Due by 29th November 2024 for unlisted public companies to submit the Reconciliation of Share Capital Audit Report.
IT Return Due Dates for Companies:
- Non-audited: Due by 31st October 2024.
- Audited: Due by 31st October 2024.
Staying informed about these legal deadlines for annual filings is crucial for companies to avoid penalties and ensure regulatory compliance. It is essential for companies to prepare accurate filings and submit them within the stipulated timelines to maintain good standing with regulatory authorities.
