ROC Compliance Calendar for the financial year 2024-25
ROC Compliance Calendar for the financial year 2024-25 related to FY 2023-24
1. GM in 2024 is permitted through Video Conference Facilities
The AGM of every company, except One Person Companies (OPCs), must be held not later than 6 months following the conclusion of the financial year. Every year, the company must hold an AGM on or before September 30 if its financial year ends in March. AGM/ EGM can be through Video Conferencing facilities till September 30, 2024.
2. Demat of Shares
All private companies (except small companies) are to dematerialize their securities within 18 months from the FY ends on or after 31st March 2023.
3. Designation for providing information on beneficial interests
Designate a responsible person for providing information to the Registrar or any authorized officer regarding beneficial interests in the Company’s shares and report in the Annual Return in e-Form MGT-7.
4. Disclosure of Interest
The Companies are required to take on Record Form MBP-1 given by the Directors and KMPs disclosing their interest and concern in any company (ies), body corporate(s), firm(s), or other association of individual other entities including shareholding more than 2% shareholding of body corporate either singly or along with other directors (along with the list of his relatives). The Director needs to disclose:
- Name of company (ies) where he is a Director or member holding more than 2% shareholding of that company, either himself or along with other Director;
- Name of Body Corporate (s) in which he is holding more than 2% shareholding of that Body Corporate, either himself or along with other Director;
- Name of Body Corporate(s) in which he is a Promoter, Manager, or Chief Executive Officer of that Body Corporate(s);
- Name of Firm (s) in which he is a partner;
- Name of any other entity(ies) in which he is partner, owner, or member.
5. Declaration of Qualification to act as a Director
Companies to take on record Form DIR -8 received from the Directors confirming whether he has incurred any disqualification for his appointment or re-appointment
6. Declaration of Independence
A declaration from the Independent Director of the Company declaring he/she meets the criteria of independence
7. Filing of Forms with RoC
- Form MSME-1 (Half Yearly Form for Outstanding Payment to MSME) by April 30, 2024 (for October 2023 to March 31, 2024 period) and by October 31, 2024 (for April 01, 2024, to September 30, 2024 period)
- Form 11 (LLP Annual Return) by May 30, 2024
- Form PAS-6 (by Unlisted Public Company for Reconciliation of Share Capital Audit Report) by May 30, 2024 (for the half-year ending on March 31, 2024) and November 29, 2024 (for the half-year ending on September 30, 2024)
- Form DPT-3 (Return of Deposits) by June 30, 2024
- Form AOC-4 OPC (Annual Accounts of OPC) by September 27, 2024
- Form DIR -3 KYC (KYC of all Directors/Partners) by September 30, 2024
- Form ADT-1 (Notice to Registrar for the Appointment of Auditor) by October 14, 2024, i.e. within 15 days of the General Meeting
- Form AOC-4 , AOC-4 (CFS)(Annual Accounts) within 30 days of the Annual General Meeting
- Form LLP 8 (Statement of Account and Solvency of LLP) by October 30, 2024
- Form MGT-7/ MGT-7A (Annual Return) within 60 days of the Annual General Meeting
8.Details in Board Report
Details of valuation done for a one-time settlement (OTS) and valuation made while taking a loan in the FY 2023-24 are to be disclosed in the Board’s Report.
9. Share Warrants
The Companies are required to intimate bearers of the Share Warrants to surrender the Share Warrants and get Equity Shares in dematerialized form and in case any bearer of Share Warrants does not surrender the Share Warrants by April 27, 2024, the Company is required to convert such Share Warrants into dematerialized form and transfer the same to the Investor Education and Protection Fund (IEPF) established u/s 125 of the Companies Act, 2013
Disclaimer
This legal update is not intended for solicitation or advertising. This is general for knowledge sharing only. It is not to be construed as a legal opinion.