Compliance Calendar

Corporate Law

Abbreviations & Acronyms

FY Financial year
MD Managing Director
WTD Whole Time Director
CG Central Government
OPC One Person Company
AGM Annual General Meeting
SBO Significant beneficial ownership
FC Foreign Company
RD Regional Director, Ministry of Company Affairs
ROC Registrar of Companies
FS Financial Statements
RO Registered Office
IBC Insolvency and Bankruptcy Code
BM Board meeting
FLLP Foreign Limited Liability Partnership

List of Company Forms (Reference to section and rules refer to relevant Companies Act, 2013 and relevant rules framed there under)

Sr. No Form Section/Rule Submission with Brief particulars of forms Due Date
1 ADT-1 139 ROC Information for appointment of auditor Within 15 days of appointment
2 ADT-2 140 CG Application for removal of auditor(s) from his/their office before expiry of term Within 30 days of passing the board resolution
3 ADT-3 140 ROC Notice of resignation by Auditor Within 30 days of resignation
4 ADT-4 143 (12) CG Report on suspected offence involving fraud being committed or having been committed a. If reply received within 45 days of report by auditor to Board or audit committee - Within 15 days from the date of receipt of the Reply
b. If there is no reply received - Immediately after 45 days
5 AOC-1 129 Internal Statement containing salient features of FS of Subsidiaries/Associates/Joint Ventures Addendum to FS
6 AOC-2 134(3) Internal Disclosure of particulars of contracts/arrangements entered into by the company with related parties Addendum to Directors report
7 AOC-3 136 Shareholders Form of Abridged FS to be sent to shareholders by listed company at its option (Complete FS to be made available for inspection at RO) - "Companies following AS" At least 21 days before the date of the AGM
8 AOC-3A 136 Shareholders Form of Abridged FS to be sent to shareholders by listed company at its option (Complete FS to be made available for inspection at RO) - "Companies following IND AS" At least 21 days before the date of the AGM
9 AOC-4 137 ROC Filing FS, Directors & Auditors reports, notice convening AGM and other documents/addendums with ROC Within 30 days of holding of AGM
10 AOC-5 128 ROC Notice of Address at which Books of Account will be maintained other than registered office Within 7 days of passing the resolution
11 BEN-1 90 Internal Declaration by individual who is a significant beneficial owner to the reporting company 1. Within 90 Days from the commencement of the Companies (SBO) Amendment Rules, 2019
2.Within 30 days of acquiring such SBO or any change therein
12 BEN-2 90 ROC Return to the ROC in respect of declaration under BEN-1 Within 30 days of receipt of declaration
13 BEN-3 90 Internal Maintaining a register of significant beneficial owners holding significant beneficial interest -
14 BEN-4 90 Internal Notice by Company seeking information in accordance with sub-section (5) of Section 90 -
15 CHG-1 77, 78, 79 and 384 ROC Application for registration of creation, modification of charge (other than those related to debentures) 30 days from creation or modification of charge
16 CHG-4 82 ROC Particulars for satisfaction of charge thereof 300 days from payment or satisfaction in full of any charge registered
17 CHG-6 84 and 384 ROC Notice of appointment or cessation of receiver or manager 30 days from order/ appointment
18 CHG-8 77 RD a. Application for rectification in register of charges on account of omission or misstatement of particulars in charge previously recorded
b. Application for extension of time in filing of satisfaction of charge		 a. As and when applicable
b. Anytime after expiry of 300 days of satisfaction of charge
19 CHG-9 71, 77, 78, 79 and 384 ROC a. Application for registration of creation or modification of charge for debentures
b. Rectification of particulars filed in respect of creation or modification of charge for debentures		 a. Within 30 days of creation or modification of charge
20 CRA-1 148 Internal Maintaining of Cost records
21 CRA-2 148 ROC Intimation of appointment of cost auditor to CG 1. Initial Appointment - Within 30 days from the date of BM or 180 days from 1st April whichever is earlier.
2. Casual Vacancy - 30 Days from the Date of Board Meeting
22 CRA-3 148 Internal Submission of Report of Cost Audit by the Auditor to Company Within 180 days from the end of F.Y.
23 CRA-4 148 ROC Filing of cost audit report with the CG Within 30 days of receipt of cost audit report
24 CSR-1 135 ROC Registration of Entities for undertaking CSR Activities As and when required
25 CSR-2 135 ROC Report on CSR to be filed with ROC Addendum to AOC-4
26 DIR-10 164 RD Removal of disqualified directors As and when required
27 DIR-11 168 ROC Notice of resignation by a director Within 30 days of resignation
28 DIR-12 7 & 168 ROC Particulars of appointment of directors and KMP and the changes among them Within 30 days of resignation/appointment/change in designation
29 DIR-03 153 CG Application for allotment of DIN Before appointment as director
30 DIR-03 KYC 153 ROC Application for KYC of Directors September 30th of FY
31 DIR-5 Rule 11 (f) of Companies (Appointment and Qualification of Directors) Rules, 2014 ROC Surrender of DIN As and when required
32 DIR-06 Rule 12 (1) of Companies (Appointment and Qualification of Directors) Rules, 2014 ROC Change in particulars of directors 30 days of any such change.
33 DIR-08 164 Internal Directors of a company use this form to inform the board about their directorship status At the time of appointment and first board meeting of every FY
34 DIR-09 164 ROC Disqualification of directors Within 30 days of receipt of DIR-8
35 DPT-03 73 ROC Return of Deposits as at immediately preceding March 31. June 30
36 FC-1 380 ROC Information by FC with respect to particulars of the principal place of business in India along with required documents Within 30 days from date of establishment of its place of business in India
37 FC-2 380 ROC Alteration in the documents of FC Within 30 days of the alterations made
38 FC-3 381 ROC Annual accounts by FC Within a period of 6 months from the close of FY
39 FC-4 384 ROC Annual Return by FC Within 60 days from the close of FY
40 IEPF-1 IEPF Rules ROC Statement of amounts credited to IEPF or transfer of amounts on account of shares transferred to the fund Within 30 days of transfer to IEPF
41 IEPF-2 IEPF Rules ROC Statement of unclaimed and unpaid amounts and details of Nodal Officer Within 90 Days from the date of AGM
42 IEPF-4 IEPF Rules ROC Statement of shares transferred and information of shares & unclaimed or unpaid dividend not transferred to the IEPF Within 30 days of the corporate action under rule 6(5) or declaration of benefits under rule 6(8) as the case may be
43 IEPF-5 IEPF Rules ROC Application to the Authority for claiming unpaid amounts and shares out of IEPF. As and when required
44 INC-12 8 ROC Application for license to an existing company u/s 8 As and when required
45 INC-18 8 ROC Conversion of section 8 company into any other kind of company As and when required
46 INC-19 8 News Paper advertisement Notice that an application has been made to RD by Section 8 company for conversion pursuant to rule 22 the Companies (Incorporation ) Rules, 2014 As and when required
47 INC-2 3 & 7 ROC OPC - Application for incorporation As and when required
48 INC-20 8 ROC Intimation of revocation of license issued under section 8 As and when required
49 INC-20A 10 ROC Declaration for commencement of business Within 180 days from the date of incorporation of the Company
50 INC-22 12 ROC Notice of change in situation of registered office Within 30 days of such change
51 INC-23 12 ROC Application to the Regional Director for approval to shift the Registered office from one state to another state or from jurisdiction of one Registrar to another Registrar within the same State As and when required
52 INC-24 13 ROC Application for change of name As and when required
53 INC-25A 14 News Paper advertisement Advertisement to be published in the newspaper for conversion of public company into a private company As and when required
54 INC-26 13 News Paper advertisement Advertisement to be published in the newspaper for change of registered office of the company from one state to another As and when required
55 INC-27 14 CG Conversion of a private company into a public company or vice versa Within 15 days of conversion along with copy of order from CG wherever applicable
56 INC-27A 18 News Paper advertisement Advertisement to be published in the newspaper for conversion of unlimited liability into limited liability company -
57 INC-28 [Sections 12(6), 13(7), 48(5), 58(5), 87, 111(3), 66(5), 230(8), 232, 233(7), 234, 237, 252(2), 441 and others of the Companies Act, 2013 and Section 17(1), 81(4), 107(3), 167, 186, 391, 394(1), 396, 397, 398, 445, 466, 481, 518, 559, 621A, Amalgamation-Others and others of the Companies Act, 1956 and Section 7, 9, 10, 12A, 22(3), 31, 33, 54, 59(8) and others of the IBC, 2016] ROC Notice of Order of the Court or Tribunal or any other competent authority under specified sections As specified in the concerned sections
58 INC-29 ROC Integrated incorporation form As and when required
59 INC-4 3 ROC OPC - Change in member/nominee Within 30 days of such intimation
60 INC-6 18 ROC Application for conversion of OPC to private company or vice versa As and when required
61 INC-7 7 ROC Application for Incorporation of Company (Other than OPC) As and when required
62 MBP-1 184 Internal Disclosure of interest in specified entities by Directors 1. First board meeting of the FY.
2. Subsequent Changes and new appointments - Disclose in the First meeting after such change/appointment
63 MGT-1 88 Internal Register of members -
64 MGT-11 105 Internal Form for appointment of proxy for attending general meeting in place of member As and when required
65 MGT-12 109 Internal Format of polling paper
66 MGT-13 109 Internal Format of report of scrutinizer(s) to the Chairman of the meeting on results of poll Within 7 days from the date the poll is taken
67 MGT-14 117 ROC Registration of specified resolutions and agreements Within 30 days from passing the resolution
68 MGT-15 121 ROC Form for filing report on AGM by a listed company Within 30 days of AGM
69 MGT-2 88 Internal Register of debenture holders -
70 MGT-3 88 Internal a. Notice of situation
b. Change of situation or discontinuation of situation, of place where foreign register shall be kept		 a. Within 30 days from the date of opening of any foreign register.
b. Within 30 days of change or discontinuance.
71 MGT-4 89 Internal Declaration by the registered owner of shares who does not hold the beneficial interest in the same Within 30 days from the date on which his name is entered in the register of members of such company
72 MGT-5 89 Internal Declaration by the beneficial owner who holds or acquires beneficial interest in shares but whose name is not entered in the register of members Within 30 days after acquiring such beneficial interest in the shares of the company
73 MGT-6 89 ROC Form of return to be filed under section 89 1. Within 30 days of receipt of declaration by the company.
2. In Case of IFSC 60 days.
74 MGT-7 92 ROC Filing Annual Return other than small companies and OPC Within 60 days of holding of AGM
75 MGT-7A 92 ROC Filing Annual Return by small companies and OPC Within 60 days of holding of AGM
76 MGT-8 92 ROC Format of certificate by CS in practice of annual return of listed company or a company having paid-up share capital of Rs.10 crores or more or turnover of Rs. 50 crores or more Part of form MGT-7
77 MR-1 197 ROC Return of appointment of MD or WTD or manager Within 60 days from the date of appointment
78 MR-2 197 CG Form of application to CG for approval of appointment/reappointment/remuneration of directors in certain circumstances Within 90 days from the date of appointment
79 MR-3 204 Internal Format of Secretarial Audit Report Before the date of issue of directors report
80 MSC-1 455 ROC Application for obtaining status of dormant company As and when required
81 MSC-3 455 ROC Return of dormant company Within 30 days from the end of each FY
82 MSC-4 455 ROC Application for seeking status of active company As and when required
83 MSME-1 MSME Act, 2006 ROC First half yearly return of transaction with Micro or small enterprise April 30, 202X
84 MSME-1 MSME Act, 2006 ROC Second half yearly return of transaction with Micro or small enterprise October 31, 202X
85 PAS-1 27 News Paper advertisement Notice of special resolution for varying the terms of any contract referred to in the prospectus or altering the objects for which the prospectus was issued As and when required
86 PAS-2 31 ROC Shelf prospectus / Information Memorandum Within one month prior to the issue of securities
87 PAS-3 39 and 42 ROC Return of allotment of securities Within 30 days of date of allotment
88 PAS-4 42 Private placement persons to whom offer is made Private Placement offer cum application letter Within 30 days of recording the name of such person pursuant to sub-section (3) of section 42
89 PAS-5 42 Internal Record of a private placement offer
90 PAS-6 Rule 9 of The Companies Rules ROC Half yearly return for reporting of shares held in Demat form Within 60 days from the conclusion of each half year
91 SH-1 46 Internal Format of Share Certificate -
92 SH-2 46 Internal Register of Renewed and Duplicate Share Certificates -
93 SH-3 54 Internal Register of Sweat Equity Shares -
94 SH-4 56 To the Company Securities Transfer form to be lodged by transferor & transferee As and when required
95 SH-5 56 To the transferee Notice for transfer of partly paid securities On receipt of request of transfer of partly paid shares by transferor
96 SH-6 56 Internal Register of Employee Stock options -
97 SH-7 64 ROC Alteration of share capital Within 30 days of such alteration
98 SH-8 68 ROC Letter of offer - Buy-back of shares Immediately after approval from share holders
99 SH-9 68 ROC Declaration of Solvency Immediately after approval from share holders
100 SH-10 68 Internal Register of shares or other securities bought-back -
101 SH-11 68 ROC Return of buy-back of securities within 30 days from completion of acceptance
102 SH-12 71 Internal Contents of Debenture Trust Deed Within 3 months of closure of the issue or offer
103 SH-13 72 Internal Nomination form for securities issued As and when required
104 SH-14 72 Internal Cancellation or Variation of Nomination As and when required
105 SH-15 68 Internal Certificate of compliance in respect of buy-back of securities Immediately after completion of buy back
106 SPICE Part A 4 ROC Name reservation of the Company As and when required
107 SPICE Part B 4 ROC Simplified Proforma for Incorporating Company Electronically (Includes INC-9, INC-13, INC-14/15, INC-31 and INC-35) As and when required
108 STK-1 248 To the Company Notice by ROC for removal of name of a company from the register of companies
109 STK-2 248 ROC Removal of name from ROC As and when required
110 STK-3 Rule 4 of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 ROC Indemnity Bond to be furnished by the directors of a company seeking striking off of the name of the company from ROC As an addendum to form STK-2
111 STK-4 Rule 4 of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 Internal An affidavit to be furnished by the directors of a company seeking striking off of the name of the company from ROC As and when required

List of LLP Forms (Reference to section and rules refer to relevant LLP Act, 2008 and LLP Rules, 2009)

Sr. No Form Section/Rule Submission With Brief particulars of forms to be filed with ROC Due Date
1 Form-3 Rule 21(1) ROC a. Filing of LLP agreement
b. Intimation of any change in the agreement		 a. Within 30 days of incorporation
b. Within 30 days of change in agreement
2 Form-4 Rule 8, 10(3), 22(2) and 22(3) ROC Notice of appointment, cessation, change in name/address/designation of a designated partner or partner and consent to become a partner/designated partner Within 30 days from the date of event
3 Form-5 Rule 20(2) ROC Notice for change of name Within 30 days from date on which consent of partners was taken under subrule (1) of Rule 20.
4 Form-8 Rule 24 ROC Statement of Account & Solvency and Charge filing Within 30 days from the end date of six months of the FY.
5 Form-11 Rule 25(1) ROC Annual Return of LLP Within 60 days from the end date of FY.
6 Form-12 Rule 16(3) ROC Form for intimating other address for service of documents Within 30 days from the date on which consent of all the partners was taken under sub rule(2) of Rule 16.
7 Form-15 Rule 17 ROC Notice for change of place of registered office Within 30 days of complying with requirement of sub rule (1) of rule 17 LLP Act.
8 Form-22 Rule 35(11), 35(17) and 41(4) ROC Notice of intimation of order of Court/ Tribunal/ Central Government to the ROC As mentioned in field 9 of the form
9 Form-23 Rule 19 ROC Application for obtaining direction to change name of existing LLP by any entity which has a name similar to the name of LLP As and when required
10 Form-24 Rule 37 & Section 75 ROC Application to the Registrar for striking off name As and when required
11 Form-25 Rule 18(3) ROC Application for reservation/renewal of name by a FLLP/FC As and when required
12 Form-27 Rule 34(1) ROC Form for registration of particulars by FLLP within 30 days of establishing a place of business in India
13 Form-28 Rule 34(3) and 34(8) ROC Alteration in the documents filed for registration by Foreign LLP As and when required
14 Form-31 Rule 41(1) ROC Application for compounding of an offence under the Act As and when required
15 Form-32 Rule 36(6) ROC Form for filing addendum for rectification of defects or incompleteness -
16 Form LLP BEN 2 Section 90(4) of the Companies Act, 2013 and rule 6 of the LLP (SBO) Rules, 2023 ROC Return to the Registrar in respect of declaration under section 90 Within 30 days from the date of receipt of declaration from SBO
17 Form 4D Section 23 and of rule 22B(3) ROC Return to the Registrar in respect of declaration of beneficial interest in contribution received by the LLP Within 30 days from the date of receipt of declaration by the LLP