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This article has been written by Lalit Rajput, Senior Secretarial Executive & Branch Manager (Mumbai) at S.SRINIVASAN & CO.. He has prepared a MCA/ROC Compliance Calendar and has presented the due dates of ROC Return Filings in a tabular format.

mcaCompliance requirement under Companies Act, 2013 and Rules made thereunder

 

 

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / Filing mode

Companies Act, 2013

Within 180 Days From The Date Of Incorporation Of The Company

As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.

Click here for Companies Fourth Amendment Rules, 2018

MCA E- Form INC 20A

Companies Act, 2013

31.07.2019

Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the (“NFRA”) about details of the auditor(s) as on 13th November 2018.

Click here for the circular.

Form NFRA-1

(e-form deployed on https://nfra.gov.in/

Companies Act, 2013

within 90 days from the date of notification Dt. 08.02.2019

( i.e.  On or before 8th of May, 2019)

A person having Significant beneficial owner shall file a declaration to the reporting company

Click here for Companies (Significant Beneficial Owners) Rules, 2018 

i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019

Form BEN-1

Draft Format available.

 Click Here

 

Companies Act, 2013

31.07.2019

Within 30 Days of 01.07.2019

Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.

(Within 30 days from the deployment of the E –form (earlier the date of receipt of declaration in BEN-1 )

Click here for Companies (Significant Beneficial Owners) Rules, 2018 

No additional fee shall be levied if the same is filed within 30 days from the date of deployment of the said e-form.

Form BEN – 2

(e-form deployed by Ministry (ROC)) on 01.07.2019

Companies Act, 2013

On or before 15.06.2019

(form can be filed after due date with a fee of Rs. 10000 (one time fee)

Filing of the particulars of the Company & its registered office.

(by every company incorporated on or before the 31.12.2017.)

Due date extended- Link: Click Here

Active Form

INC -22A

Companies Act, 2013

Within 30 Days from the date of deployment of revised e-form

DIN KYC through DIR 3 KYC Form is an Annual Exercise, however, the e-form presently is not designed in such manner and thus the due date for filing the e-form would be 30 days from the date of deployment of revised e-form.

Click here for the official message.

Penalty after the due date is Rs. 5000/-(one time)

E-Form DIR – 3 KYC

(Revised E-Form, Not yet deployed)

Companies Act, 2013

within 60 days from the conclusion of each half year

Reconciliation of Share Capital Audit Report (Half-yearly)

Pursuant to sub-rule Rule 9A (8) of  Companies (Prospectus and Allotment of Securities) Rules, 2014

Applicable w.e.f.  30.09.2019

Click here for  Companies (Prospectus and Allotment of Securities) Rules, 2014.

E-Form PAS – 6

(E-Form, Not yet deployed)

Companies Act, 2013

29.06.2019

First DPT-3 for amounts which are NOT deposits (exempted deposits) outstanding as on 31.3.2019 AND received on or after 1.4.2014 

Auditor’s certificate is NOT mandatory 

Can be filed after comply with the penal provisions.

E –Form DPT – 3

(One Time Return)

Companies Act, 2013

30.06.2019

Transaction during the year, which are deposits as well as and which are not deposits (exempted deposits) 

Auditor’s Certificate is mandatory. This is to be filled every year. 

Can be filed after comply with the penal provisions.

E –Form DPT – 3

(Half Yearly  Return)

https://lawsikho.com/course/diploma-companies-act-corporate-governance

Click Here

Due dates of ROC Return Filings

Sl. No. 

Particulars

Due Date 

E- Form

1

Appointment of Auditor

Within 15 days from the conclusion of AGM

ADT-1

2

Filing of financial statement and other documents with the ROC

Within 30 days from the conclusion of the AGM, other than OPC 

(In case of OPC within 180 days from the close of the financial year)

AOC-4

3

Filing of annual return by a company.

Within 60 days from the conclusion of AGM

MGT-7

4

Filing of Cost Audit Report with the Central Government

Within 30 days from the receipt of Cost Audit Report

CRA-4

5

Filing of Resolutions and agreements to the Registrar

Within 30 days from the date of Board Meeting.

MGT-14

 

Note: This article is updated till 30th June 2019 with all Laws/Regulations and their respective amendments.

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