Compliance Calendar FY-2022-23

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April 6, 2022

S. Particulars Applicability Period Due date

No.

Opening of Bank If CSR is applicable to the FY 2021- 30th April

Account for Un-spent Company and Company 22 2022
CSR Account and couldn’t spent CSR amount
transfer of unspent
CSR amount to that
account.

(i) Director’s All Companies 1st April First BM

Disclosure of Interest (Quarter 1)
and Non- 30th June
disqualification 2022

(ii) Obtain Declaration All Companies- receiving a NA Noting in

for the loan given loan from directors/relatives Q1 BM & as
of directors and when
loan
borrowed

MSME Return All Companies October 30th April

Half-yearly return with 21   to 2022
the registrar in March 22
respect of
outstanding
payments to Micro or
Small Enterprise.

LEIN Registration applicable if Every year within 30

/Renewal
Borrowing/facility of the days of
Company exceeds Rs. 100 Renewal
crore due date

Return of Dormant Dormant Company For the FY 30th April,

Company 21-22 2022

PAS – 6 All Unlisted Public October to 30th May,

Reconciliation of Company March 2022
Share Capital Audit
Report (Half-yearly)

Annual Return of All LLP For the FY 30th May,

Limited Liability 21-22 2022
Partnership (LLP)

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Annual Return of Foreign Companies For the FY on or before
Foreign Co (Branch Office/ Liaison 21-22 30th May
Office)

Return of Deposits – All Companies For the FY 30th June,

DPT 3 21-22 2022

Holding of Board All Companies For FY 22- On or

Meeting for Q1 23 before 30th
June 2022

RBI Annual Return All Companies having For FY 21- 15th July,
Foreign Investment 22 2022
received or Foreign
Investment made abroad

Transfer of unspent Companies who couldn’t For FY 21- On or

CSR amount to the spent CSR amount as 22 before 30th
CSR fund constituted mentioned in point no 1 September
by Govt of India above. 2022
under Sch VII

DIN KYC All Directors (individual) For FY 21- 30th

who holds DIN on 31st 22 September
March, 2022 2022

Secretarial Audit (i)   Listed Companies For FY 21- 30th

(ii) Every public company 22 September
having a paid-up share 2022
capital of fifty crore rupees
or more; or

(iii)          Every public

company having a turnover
of two hundred fifty crore
rupees or more; or

Every company having

outstanding loans or
borrowings from banks or
public financial institutions
of one hundred crore
rupees or more.

Appointment of CS     i.     listed Company or For FY 21- 30th

Audit – MGT-8 ii.     a Company having 22 September,
paid-up share capital of ten 2022
crore rupees or more or

turnover of fifty crore

rupees or more, shall be
certified by a Company
Secretary in practice

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Generation of UDIN Applicable to all On or
by Statutory Auditor Companies before 30th
of Company Before signing Balance September,
Sheet by the Statutory 2022
Auditor, UDIN should be
created 

Quarter 2 – Board All Companies For FY 22- On or

Meeting 23 before 30th
September,
2022

Unspent CSR All Companies whose CSR For FY 22- On or

Expenditure to be Expenditure is unspent as 23 before 30th
transferred to Fund on 31st March, 2021 and September,
specified in such amount is not marked 2021
Schedule VII for any ongoing project.

Annual General All Companies For FY 21- On or

Meeting 22 before 30th
September,
2022

Filing of Board Listed, Unlisted and For FY 21- Within

Resolution for Subsidiary of Public 22 30days of
Adoption of Accounts Company Board
and Directors Report. Meeting

Appointment of If the tenure of the existing For FY 21- Within 15

Auditors (Kindly Auditor gets completed 5 22 days of
check period of years, need to re- AGM
Auditors) appoint/change, as per (on or
management’s decision. before 14th
October,
2022)

Filing of Balance All Companies For FY 21- Within

Sheet with ROC 22 30days of
AGM
(on or
before 29th
October,
2022)

MSME Return All Companies April 22 to 30th

Half yearly return with September October,
the registrar in 22 2022
respect of
outstanding
payments to Micro or
Small Enterprise.

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 Statement of Account All LLP For FY 21- 29th
& Solvency 22 October,
2022

Annual Return in form All Companies For FY 21- Within 60

MGT 7 along with 22 days of
MGT- 8 (if applicable) AGM (on or
before 29th
November,
2022)

PAS-6 All Unlisted Public April to 29th

Reconciliation of Company September November,
Share Capital Audit 2022
Report (Half-yearly)

Quarter 3 – Board All Companies For FY 22- On or

Meeting 23 before 31st
December,
2022

RBI Annual All Companies having For FY 21- 31st Dec,

Performance Report investment outside India. 22 2022

Quarter 4 – Board All Companies For FY 22- On or

Meeting 23 before 31st
March,
2023

Note: The Compliance Calendar is prepared by SPPC team can be used only for the
purpose of quick reference.

(Author can be reached at Mobile No.9820604819 Email Id.

sandeep@sppc.co.inWebsite : www.sppc.co.in)

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