| E-form | Purpose | Due Date | Due Date for
FY 2024-25 |
Applicability |
| Form / Web
DIR 3 KYC |
Director Identification Number (DIN) KYC (to be filed every year) | Within 180 days from the Start of the Financial Year | September 30, 2024 | Every individual who has Director Identification Number (DIN) |
| Form
MSME-1 |
Half-yearly return to report dues exceeding 45 days to Micro or Small Enterprise vendors | Within 30 days from the conclusion of the half-year | 1) April 30, 2024
(October-March) & 2) October 30, 2024 (April-September) |
Private / Public Companies
(Nil Return filing is not required) |
| Form PAS-6 | Half-yearly return “Reconciliation of Share Capital Audit Report” | Within 60 days from the conclusion of the half-year | 1) May 30, 2024
(October-March) 2) November 29, 2024 (April-September) |
All unlisted Public Companies w.e.f October 2, 2018
& All Private companies other than Small Companies w.e.f. September 30, 2024. |
| Form DPT-03 | Annual return ‘Transactions which are
1) Exempted deposits and/or 2) deposits |
Within 3 Months from the conclusion of the Financial Year | June 30, 2024 | Private / Public Companies
Except Government companies, Banking institutions, Non-Banking Financial Companies (NBFCs) & Housing Finance Companies registered under the National Housing Bank. (Nil Return filing is not required) |
| Form FLA | Annual Return to report Foreign Liabilities and Assets | Within 15th July Every Year | July 15, 2024 | Only for companies which has FDI and/or has done ODI as on March 31 of Last Year. |
| Form APR | Annual Performance Report | within 31st of December every financial year | December 31, 2024 | Only for companies which has done ODI as on March 31 of Last Year. |
| Form AOC-4 and
Form AOC-4 CFS (in case of consolidated financial statements) |
Filing of Annual Accounts | within 30 days from the conclusion of the AGM (In the case of OPC within 180 days from the close of the financial year) | 30 days of the date of AGM
or 29 October 2024 for Private / public Companies (whichever is earlier) 27th September 2024 for OPC |
Private / public Companies |
| Form MGT-7/MGT-7A | Filing of Annual Return | within 60 days from the conclusion of the AGM | 60 days from the date on which the AGM is held.
or 28th November 2024 |
Private / public Companies |
| Form ADT-1 | Appointment of Auditor for 5 years | (if applicable) within 15 days of the meeting in which the auditor is appointed | 15 days from the conclusion of the AGM
or October 14, 2024 |
Private / public Companies |
| Form CRA-4 | Filing of Cost Audit Report | Within 30 days from the receipt of the Cost Audit Report and Such report shall be issued within 180 days from the closure of the financial year to which the report relates. | 30 days from the receipt of the Cost Audit Report
or October 29, 2024 (whichever is earlier) |
Only for companies where Cost Audit is applicable |
| Form CRA-2 | Filing of Cost Auditor Appointment | Within 30 days of the Board meeting in which Cost Auditor is appointed or within 180 days of the commencement of the financial year, whichever is earlier, | 30 days from the date of BM.
or September 30, 2024 |
Only for companies where Cost Audit is applicable |
| Form MGT-14 | Filing of Board Meeting (BM) resolutions for approving Boards’ Report and Financial Statement. | Within 30 days from the date of approval of the financial statements and Boards’ Report by the Board of Directors | 30 days from the date of the Board Meeting
Or October 29, 2024 (whichever is earlier) |
Public Companies |
| Form MGT-14 | Filing of resolutions if the company has held its AGM/EGM by Audio Video Conference. | Within 30 days from the date passing the Resolution | 30 days from the date passing the Resolution | Any company which holds AGM/EGM by Audio Video Mode |
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