Company Law Compliances April, 2019 – June, 2019

S. N.

Form Name

Purpose of The Form

Info Upto

Due Date

Roc Fees – Normal & Addit-ional

Penalty/  Fine/ Impris-onment

Applica-bility

Exemption

1

DPT-3

Reporting of Outstan-ding Sum of Loans

Details of outstanding Loan / receipt of money as on 22.01.2019

90 Days (i.e. 22/04/2019)

As per normal fees under rules

On Company and Officer in default: upto Rs.5000 with Rs. 500 Per day if the default continues

Every Company having outstan-dings

1. Govt Co.

2. Companies not accepting any loan or not having any O/S loan

3. NBFC

4. Housing Finance

5. Banking Company

2

DPT-3 (Half-Yearly)

Reporting of Outstan-ding Sum of Loans

Details of outstanding Loan/ receipt of money as on 31st March of the Previous Financial Year

30th June of every Financial Year

As per normal fees under rules

On Company and Officer in default: upto Rs. 5000 with Rs. 500 Per day if the default continues

Every Company having outstan-ding

1. Govt Co.

2. Companies not accepting any loan or not having any O/S loan

3. NBFC

4. Housing Finance

5. Banking Company

3

MSME-1 (Initial Return)

Submission of Details of Outstan-ding dues Beyond 45 Days to MSME

Every Outstanding Dues to MSME more than 45 days as on 22.01.2019

30 Days from the date of availability of form on MCA

As per normal fees rules

1. Company : Upto 25,000

2. Director / KMP:

a) Fine- Min: 25,000 Max: 300,000; OR

b) Imprison-ment: upto 6 Months

Every Specified Company

Companies with No O/S dues to MSMEs or such O/S Dues are for not more than 45 Days

4

MSME-1 (Half Yearly)

Submission of Details of Outstan-ding dues to MSME along with the reasons for delay

First Half (1st April to 30th September)

Second Half (1st October to 31st March)

· 31st October

 · 30th April

As per normal fees rules

1. Company : upto 25,000

2. Director / KMP:

a) Fine- Min: 25,000 Max: 300,000; OR

b) Imprison-ment: upto 6 Months

Every Specified Company

Companies with No O/S dues to MSMEs or such O/S Dues are for not more than 45 Days

5

DIR-3 KYC

Updation of Details of DIN Holders

Only applicable on Every Person who has obtained DIN in the Financial Year 2018-19

30/04/2019

Upto Due Date = NIL

Every Person having DIN

6

NFRA-1 (One Time)

Filing of the Particulars of the Auditors

30 Days from the date of availability of form on MCA

As per normal fees rules

Every Company on which These Rules Applicable

1. Pvt. Limited Co.

2. Unlisted Public Co. not falling under prescribed Limits

7

NFRA- 1 (Annual)

Filing of the Particulars of the Auditors

On or Before 30th April of every year

As per normal fees rules

1. Pvt. Co.

2.Unlisted Public Co. not falling under prescribed Limits

8

BEN-1

Reporting by SBO

Interest as on date of filing of form.

Within 90 Days of Notification (i.e. 09/02/2019) on or before 10/05/2019

As per normal fees rules

Restriction on transfer, right to receive dividend and suspension of voting right by Tribunal

Every Person on whom Section 90 applies

9

BEN-2

Filing by Company after Receipt of BEN-1

Information as per BEN-1

Within 30 days of receipt of BEN-1

As per normal fees rules

On Company and officer in default Penalty shall be Rs. 1000000 to 5000000 plus 1,000/- per day

Every Company who received BEN-1

10

INC-20A

Declaration of Commence-ment of Business

Details of the receipt of Subscription Amount

Within 180 Days from the date of Incorpo-ration

As per normal fees rules

Company : upto 50,000

Every Company Incorporated on or after 02/11/2018

11

GNL-2 (55A)

Recon-ciliation of Share Capital Certificates

Half Yearly, i.e. 31st March & 30th September

30 Days from the end of Half Year i.e. 30th April & 30th October

As per normal fees rules

On Company and officer in default minimum Rs. 10,000/- and Rs. 1,000/- per day

Only on Public Companies

12

INC-22A (ACTIVE)

Filing of the Particulars of the KYC of Companies

Every Company Incorpo-rated before 31/12/2017

25/04/2019

Upto Due Date = NIL and after due date Rs. 10,000

1. Status shall be In active

2. ROC can struck off Company

Every Company

1. Struck off Companies

2. Companies under process of Struck off

3. Company under amalgamation

12A

AOC-4 (If pending)

Financial Statements

31/03/2018

Before filing of INC-22A

As per normal fees rules

Every Company

 12B

MGT-7 (If pending)

Annual Return

31/03/2018

Before filing of INC-22A

As per normal fees rules

Every Company

 12C

ADT-1 (If pending)

Appoint-ment or re-appoint-ment of Statutory Auditor

Before filing of INC-22A

As per normal fees rules

Every Company