Annual companies compliance

MSME Compliance

MSME compliance refers to reporting delayed payments to Micro and Small Enterprise suppliers. If a company has outstanding dues to registered MSME vendors beyond the prescribed period, it must file MSME-1 on a half-yearly basis.

Due dates

• 30 April for the half-year ended 31 March.
• 31 October for the half-year ended 30 September.

 DPT-3

Form DPT-3 is the annual return of deposits and exempted deposits, and it also captures certain receipts that are not treated as deposits under the rules. It is generally filed every year by companies that have loans, advances, or other reportable balances covered under the form.

Due date

• 30 June every year, for the financial year ended 31 March.5.

MGT-7 / MGT-7A

MGT-7 is the annual return of the company, filed after the AGM. MGT-7A is used for OPCs and small companies where applicable. The annual return captures shareholding, directors, meetings, and other statutory information for the financial year.

Due date

• Within 60 days from the date of AGM.

MGT-8

MGT-8 is the certificate given by a practicing company secretary for certain companies while filing the annual return. It is generally relevant for listed companies or companies crossing the prescribed paid-up capital or turnover threshold.

Important note

MGT-8 is treated as part of the annual return filing workflow for qualifying companies and is not required for every company.

AOC-4 / AOC-4 XBRL

Form AOC-4 is the annual filing of financial statements with the ROC under Section 137 of the Companies Act, 2013. Companies required to file financial statements in XBRL mode must file AOC-4 XBRL instead of the regular form.

Due date

AOC-4 must be filed within 30 days of the AGM. If the AGM is held on the last permissible date, the filing deadline generally falls about 30 days later, subject to any MCA extension.

Applicability of XBRL

AOC-4 XBRL is generally applicable to listed companies, their Indian subsidiaries, companies having paid-up capital of Rs. 5 crore or more, or turnover of Rs. 100 crore or more, and other companies covered under the XBRL rules.

PAS-6

Pas-6 is the reconciliation of share capital audit report, applicable to specified companies such as unlisted public companies and certain other companies as per the rules. It reconciles the company’s issued share capital with depository records.