ROC Compliance Calendar 2021-22
The RROC Compliance
The annual ROC compliances are detailed reporting of the business procedures that every registered company/LLP in India should submit within the due date prescribed in the Companies Act, 2013 and Companies Rules.
|
Description |
Form |
Due date |
Period |
|
An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form within 60 days from the close of the end of the financial year |
Form 11 |
30 May 2022 |
FY 2021-22 |
|
Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. |
PAS-6 (Filed half-yearly) |
30 May 2022 and 29 November 2022 |
30 May 2022 |
|
Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits |
30 June 2022 |
FY 2021-22 |
|
|
Director KYC submission for DIN holders as of 31 March 2022. Every person who has a DIN allotted and the status of the DIN is ‘Approved |
30 September 2022
|
FY 2021-22 |
|
|
To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. |
Form ADT-1 |
14 October 2022 |
FY 2021-22 |
|
The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet |
Form 8 |
30 October 2022 |
FY 2021-22 |
|
To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. |
Form AOC-4 |
30 October 2022 |
FY 2021-22
|
|
To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. |
MGT-7 |
29 November 2022 |
FY 2021-22 |
|
Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution) |
MGT-14 |
30 October 2022 |
FY 2021-22 |
|
All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. |
Form MSME |
30 April 2022 and 31 October 2022 |
30 April 2022 |
The ROC compliances due dates mentioned are subject to change as and when notified by the concerned department.
Note: Measure taken to provide relief during COVID-19 for FY 2020-21: The Companies (Auditor’s Report) Order, 2020 will be applicable from FY 2020-21 instead of FY 2019-20. Hence, CARO 2020 has to be followed for audits commencing April 2021.