Categories: Corporate Law

Compliance Calendar under Companies Act & SEBI Act

Compliance Calendar under Companies Act and SEBI Act

A compliance calendar helps companies track these and other regulatory requirements, ensuring timely compliance and mitigating the risk of penalties or regulatory action. Companies often customize their compliance calendars based on their specific industry, size, and regulatory obligations. Regular updates to the calendar are essential to reflect changes in laws, regulations, and compliance requirements.

What is Compliance applicable to the Unlisted Public Companies registered in India?

Compliances Applicable to Unlisted Public Companies : It’s essential for unlisted public companies to stay updated with changes in laws, regulations, and compliance requirements to ensure timely adherence and avoid penalties or regulatory action, Compliance requirements applicable to unlisted public companies registered in India encompass various regulatory obligations mandated primarily by the Companies Act, 2013, and other relevant regulations. Like Annual General Meeting (AGM), Appointment of Auditors, Filing of Financial Statements, Filing of Annual Returns, Board Meetings, Appointment and Remuneration of Directors, Related Party Transactions, Corporate Social Responsibility (CSR), similarly Compliance with SEBI Regulations also required to full file, Other Regulatory Compliances like RBI, SEBI, etc. .Adhering to these compliance requirements is crucial for unlisted public companies to maintain regulatory compliance, uphold corporate governance standards, and mitigate the risk of penalties or regulatory actions.

Applicable Provision under Companies Act,  2013 Kind of ROC & other Compliance Reporting Statutory Authority Form Required to be file Timeline Date Statutory Timeline
Section 10A commencement of business Declaration Registrar of Companies ROC FORM INC-20A Within 180 days from the incorporation date Within 180 days from the incorporation date
Section 89(6)

 

Return to Registrar for declaration received u/s  89 Registrar of Companies ROC FORM MGT-6 Within 30 days from the receipt of the declaration by the company Within 30 days from the receipt of the declaration by the company
Section 90(4) Return to the registrar regarding the declaration received u/s 90 Registrar of Companies ROC FORM BEN-2 Within 30 days from the receipt of the declaration by the company Within 30 days from the receipt of the declaration by the company
Rule 12A of Companies (Appointment and Qualification of Directors) Rules 2014 Directors’ KYC by every Individual  who holds a DIN Registrar of Companies ROC FORM DIR-3 KYC 30th September Within 6 months from the end of the financial year
Section 117 Filing  of  Resolutions and agreements to the Registrar Registrar of Companies ROC FORM MGT-14 Within 30 days of the passing of the resolution/entering into an agreement Within 30 days of the passing of the resolution/entering into agreement
Section 139 Notice to the Registrar by the company for appointment of an auditor Registrar of Companies ROC FORM ADT-1 Within 15 days of the appointment of an auditor Within 15 days of the appointment of an auditor
Section 139(6) Appointment of 1st Statutory Auditor Not Applicable Not Applicable Within 30 days from the incorporation date Appoint within 30 days from the incorporation date
Section 140 Notice of resignation by the auditor Registrar of Companies ROC FORM ADT-3 Within 30 days from the date of the resignation Within 30 days from the date of the resignation
Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014 Reconciliation of Share Capital Audit Report (Half-Yearly) Registrar of Companies ROC FORM PAS-6 30th May (For Oct-Mar)

29th November (For April-Sep)

Within 60 days from the conclusion of each half year
Section 184 Disclosure of Interest by Director NA, as the Director concerned, is required to disclose this to the Company ROC FORM MBP-1 1st Board Meeting and whenever there is a change in the disclosures already made 1st Board Meeting and whenever there is a change in the disclosures already made
Section-12 Notice of Change of the Situation of Registered Office Registrar of Companies ROC FORM INC-22 Within 30 days of the change of the address Within 30 days of the change of the address
Section 179 (3) (g) Adoption of Financials & Director Report

 

Registrar of Companies ROC FORM MGT-14 Within 30 days of the Board Meeting approving the Financial Statement Within 30 days of the Board Meeting approving the Financial Statement and Board Report
Rule 5 (8) of IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 Statement of unclaimed and unpaid amounts as specified in section 125 Investor Education and Protection Fund Authority ROC FORM IEPF-2 Within a period of 60 days after the holding of AGM Within a period of 60 days after the holding of AGM
Order dated 22 January 2019 issued under Section 405 Return in respect of outstanding payments to Micro or Small Enterprise Registrar of Companies ROC FORM MSME-1 31st October (For April-Sep)

30th April (For Oct-Mar)

Within 1 month from the conclusion of each half year
Section 137 Filing of annual accounts Registrar of Companies ROC FORM AOC-4/AOC-4 CFS/AOC-4 XBRL Within 30 days from the date of AGM 30 days from the date of the AGM
Section 92 Filing of annual return Registrar of Companies ROC FORM E – Form MGT-7 Within 60 days from the date of the AGM To be filed within 60 days from the conclusion of AGM
Rule 16 of Companies (Acceptance of Deposits) Rules, 2014 Return of deposit or particulars of transaction not considered as deposit or both Registrar of Companies ROC FORM DPT-3 30th June On or before 30th June  of every year

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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