Annual Filing Due Date Calendar

In this article, we’ll delve into the deadlines for submitting ROC forms according to the Companies Act and LLP Act in September, October, and November 2023. These three months are crucial for businesses. During this time, companies need to hold their Annual General Meetings, finalize financial statements, and file annual forms with the ROC. 

Every company must make sure to submit their forms to the ROC on time. Nowadays, the government is very strict about late form submissions. If a company delays submitting any form, they might have to pay extra fees and fines.


S. No. Type of Company Form No Purpose Due Date
1 OPC AOC-4 Filing of Financial Statement 27-Sep-2023
2 Company with Cost Audit Applicable CRA-2 Appointment of Cost Auditor 28-Sep-2023
Due Date for CRA-2 is 30 days from BM or 180 from 1st April, whichever is earlier.
3 CRA-3 CRA-3 Submission of Report of Cost Audit by Auditor 28-Sep-2023
Report must be submitted within 180 days from the end of financial year.
4 All DIN Holders DIR-3 KYC KYC of persons holding DIN as of 31-Mar-2023 30-Sep-2023
OCTOBER – 2023
5 OPC ADT-1 Appointment of Auditor 11-Oct-2023
Due date calculated based on AGM date (27-Sept-2023 for OPC).
6 Other Companies ADT-1 Appointment of Auditor 14-Oct-2023
Required to file with ROC within 15 days from AGM (Base Date: 30-Sept-2023).
7 All Companies AOC-4 Filing of Financial Statement 29-Oct-2023
Due Date for AOC-4 CFS, AOC-4 XBRL: Within 30 days of AGM.
8 All Companies DIR-12 Regularization of Additional Director 30-Oct-2023
9 LLP LLP-8 Statement of Account & Solvency 30-Oct-2023
10 All Companies MSME-1 Details of Pending Payment to MSME Vendors 31-Oct-2023
11 OPC MGT-7A Annual Return 26-Nov-2023
Due within 60 days from AGM (27-Sept-2023 for OPC).
12 Other Companies MGT-7 / MGT-7A Annual Return 29-Nov-2023
13 Unlisted Public Companies PAS-6 Reconciliation of Share Capital Audit 29-Nov-2023
14 Entities Covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018 NFRA-2 Annual return filed by Statutory Auditor with NFRA for entities specified. 30-Nov-2023
15 Companies with CSR applicable CSR-2 Reporting of CSR Contribution 31-Mar-2024
Advisable to file with AOC-4.

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