A company that is not listed on the stock market is known as an unlisted company. Unlisted Companies in India are required to comply with annual filing under the Companies Act, 2013. We are providing the Anual Compliance calendar for Unlisted Companies for the Financial Year (FY) 2021-22. The table below is having Compliance, Section & Rule, Form, and also the due dates. Thus, check the table and stay up-to-date with all the due dates.
| Compliance | Section & Rule | Form | Occurrence | Due Date |
|---|---|---|---|---|
| Intimation by Director about disqualification | “Section 164(2) of the Companies Act, 2013 read with Rule 14(1) of the Companies (Appointment and Qualification of Directors) Rule, 2014” | DIR-8 | Once in a Financial Year | To be obtained as on 31st March |
| Disclosure of Interest by Directors | “Section 184 of the Companies Act, 2013 read with Rule 9 of the Companies (Meetings of Board and its Powers) Rule, 2014” | MBP-1 | Once in a Financial Year: Upon every change in the interest of Directors | At the 1st Board Meeting in every Financial year; At the Board Meeting held immediately after change in such interest, if any |
| Half-yearly MSME Return | “Companies (Furnishing of Information about payment to micro and small enterprise suppliers) Orders, 2019” | E-form MSME-1 | Half-yearly | By 31st October [For April to September] 30th April [For October to March] |
| Annual Director’s KYC | “Section 153 of the Companies Act, 2013 read with Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014” | E-form DIR-3 KYC | Annually | On or before 30th September of the immediate next financial year |
| Annual Return of Deposits and/or Outstanding Loans other than deposits | “Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014” | E-form DPT-3 | Annually | On or before 30th June every year |
| Declaration by Significant Beneficial Owner (SBO) | “Section 90 of the Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018” | BEN-1 | One time before the commencement of the Rule: Upon subsequent acquisition of interest or changes in Significant Beneficial Ownership. | Within 30 days of acquiring the significant beneficial ownership or any change therein. |
| Return to Registrar in respect of Declaration by Significant Beneficial Owner | “Section 90 of the Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018” | E-form BEN-2 | Upon receipt of Significant Beneficial Ownership | Within 30 days from the date of receipt of Declaration in form BEN-1 | The MCA department circular no.03/2024 related to the relaxation of additional fees with an extension of the last date of filing LLP forms BEN-2. Read circular |
| Reconciliation of Securities Capital Audit Report | “Section 42 of the Companies Act, 2013 read with Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014” | E-form PAS-6 | Half-yearly | Within 60 days from the conclusion of each half year |
| Filing of Annual Financial Statement by Foreign Companies | “Section 381 of the Companies Act, 2013 read with Rule 4, 5 and 6 of Companies (Registration of Foreign Companies) Rules, 2014” | E-form FC-3 | Annually | Within 6 months of the closure of the Financial Year |
| Filing of Annual Financial Return by Foreign Companies | “Section 384(2) of the Companies Act, 2013 read with Rule 7 of Companies (Registration of Foreign Companies) Rules, 2014” | E-form FC-4 | Annually | Within 60 days from the closure of the Financial Year. |
| “Annual Filing of Audited Financial Statements of the Company along with the Director’s Report and Auditor’s Report” | “Section 129, 134 and 137 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014” | E-form AOC-4 (CFS) (XBRL) | Annually | Within 30 days from the date of Annual General Meeting |
| Filing of Annual Return | “Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014 | E-form MGT-7 | Annually | Within 60 days from the date of Annual General Meeting |
| Appointment of Cost Auditor | “Section 148 of the Companies Act, 2013 read with Rule 6(1) of the Companies (Cost Records and Audit) Rules, 2014” | E-form CRA-2 | Annually (If applicable) | Within 30 days of the Board Meeting in which appointment was made or 180 days of the commencement of every financial year, whichever is earlier |
| Filing of Cost Audit Report | “Section 148 of the Companies Act, 2013 read with Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014” | E-form CRA-4 (XBRL) | Annually (If applicable) | Within 30 days of the receipt of Cost Audit Report |
