Public Ltd Annual Filing

Public Ltd Annual Filing

Public Ltd Annual Filing refers to annual return of Public Limited Company as per Companies Act 2013. Other related compliance for Public Limited Companies are statutory filing for TDS, GST, Income Tax and other filing as applicable as per the nature of Public Limited Company Business.

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Public limited Compliance, Public ltd Annual Filing Annual Return, Company return, company tax

In order to ensure that your incorporated Public Limited Company (Public Limited) runs effectively, there are certain Public Ltd Annual Filing compliance which need to fulfill as and when arises. For effectively, efficiently and economically running of company, statutory compliance need to fulfill timely, timely compliance ensure saving in unnecessary and unproductive expenditure in terms of penalty, late fees fine, interest etc.

Public Ltd Annual Filing and other compliance are broadly categorized in three category; one is Annual Compliance, Monthly / Quarterly statutory Compliance and another is event based Compliance.

Public Ltd Annual filing Compliance are such return and forms which need to file annually irrespective of the fact whether any business activity carried on during the year or not. Such Annual Compliance are required to be filed in the form of return which has predetermined dates to be met. All filings need to be done on MCA Portal.

Monthly / Quarterly Statutory Compliance are such returns and forms which need to file on monthly / quarterly basis if the Public limited company also has registered GST Number; TAN number for TDS return filings; PF and ESI registered entity to fulfil labour law compliance.

Event based compliance are such return and forms which need to file as and when any event arises such as Change in Registered office Address, Resignation / removal of Partner, Addition / Admission of new Partner, any other event etc.

Certain Public Ltd Annual Filing and other Compliance required to be fulfill by Public Limited are:

Public Ltd Annual Filing Compliance

Form – AOC-4

Annual Return of Public Limited Company

It cover Consolidated Financial Statement comprises of Profit & Loss and Balance Sheet

Within 30 days of Annual General Meeting

Form – AOC-4 XBRL

Annual Return of Public Ltd in Xbrl form

It cover consolidated financial statement in xbrl form mandatory for those companies having turnover exceeding INR 100 Crores or Paid up capital of INR 5 Crore or more.

Within 30 days of Annual General Meeting

Form – MGT-7

Annual Return of Public Limited Company

It cover annual return with details of Board Meetings held by Public Limited Companies

Within 60 days of Annual General Meeting

Income Tax Compliance

ITR-5

Income Tax Return

If Tax Audit of financial statement is not required

31st July

ITR-5

Income Tax Return

If Tax Audit of financial statement is required

30th September

ITR-5

Income Tax Return

If Company involves in international transaction with associated enterprises and Transfer pricing report need to be filed

30th November

3CB-3CD

Income Tax Audit Report

Tax Audit is mandatory if turnover exceed INR 1 Crore

30th September

3CEB

Income Tax Transfer Pricing

Transfer Pricing report is mandatory if Company involves in international transaction with associated enterprises

30th November

GST Compliance (if Public Limited Company also has valid GST number)

GSTR-9

GST Annual Return

Annual Return need not to be certified and audited by Chartered Accountant

Refer GST section

GSTR-9C

GST Annual Reconciliation statement

GST Annual Reconciliation Statement need to be audited and certified by a Chartered Accountant

Refer GST section

Certain Monthly / Quarterly Compliances required to be fulfil by Public Limited Companies are:

GST Compliance (if Public Limited Company has valid GST number)

GSTR-3B

GST monthly summary

It comprises of monthly summary of GST on sales and purchases

20th of every next month

GSTR-1

GST monthly

It comprises of monthly invoice wise details of sales along with debit and credit note

10th of every next month

GSTR-1

GST quarterly return

If entity adopt for filing quarterly statement, it comprises of quarterly invoice wise sales along with debit and credit note

Before 30 days from the end of quarter

TDS Compliance (if Public Limited Company has valid TIN and entitle to deduct and deposit TDS)

24Q / 26Q / 27Q

TDS Quarterly returns

24Q refers to TDS deducted and deposited on employees.

26Q refers to TDS deducted and deposited on all parties except employees and foreign parties

27Q refers to TDS deducted and deposited on Foreign parties

Before 30 days from the end of quarter

PF and ESI Return (if Public Limited Company has valid PF and ESI registered entity)

PF & ESI Return

PF and ESI monthly return

This contains details of employer and employee contribution mapped with the challan deposited

Before 15 days from the end of month

Certain event based compliance required to be fulfill by Public Limited Company are:

Form- ADT-1

Form for Auditor appointment

This form is intimation to registrar for appointment of Auditor

Within 30 days of Auditor appointment

Form – ADT-3

Form for Auditor resignation

This form is intimation to registrar for resignation of auditor

Within 30 days of Auditor resignation

Form – DIR-3

Form for DIN

This form is allotment of Director Identification Number (DIN) before appointment of Director

As per requirement

Form – DIR-12

Form for Director Appointment

This form is for appointment of Directors and Key Managerial Person (KMP)

Within 30 days of appointment

Form – DIR-11

Form for Director Resignation

This form is for resignation of Directors and Key Managerial Person (KMP)

Within 30 days of resignation

Form – DIR 3 KYC

Form for KYC of Director

This is annual requirement to establish KYC of active director

On or before 30th Sept every year

Form – MSME

For outstanding payment to MSME

This is half yearly form required to declare the outstanding payment to MSME

As per requirement

Form – PAS-3 / 2

Information memorandum

This is required to be filed by public Company to intimate information memorandum and return of allotment of Shares to Registrar

As per requirement

The dates provided herein are the statutory dates, these might be change, during last hour considering the status of Return filed, and respective department might increase the date for return filings. We advice our clients well before time for all Public Ltd Annual Filing and other compliance.

With the ever changing Law and regulatory requirements, we keep on track and advise the same on timely manner in order to ensure proper compliance relating to Public Ltd Annual Filing and other statutory compliance. We at ReturnFilings.Com will understand the purpose of your compliance for Public Limited Annual Filing and other statutory returns in India and thereafter will provide you detailed analysis mentioning the law requirement and compliance need to fulfill in order to operate it economically and efficiently. We at ReturnFilings.Com will provide you details of regulatory filings and all Public Ltd Annual filing and other statutory return in order to ensure proper smooth and timely compliance. We at ReturnFilings.Com are determinate to provide end to end solution; our motto is you concentrate on your business while we at ReturnFilings.Com will take care of all your Public Ltd Annual Filing and other Compliance.