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Article provides Comparative Compliance Chart as per The Companies Act, 2013 and Due Date of MCA Forms for the FY 2018-19.
Comparative Compliance Chart as per The Companies Act, 2013
| S. No. | Compliance Description | FY 2017-2018 | FY 2018-2019 | Penal Provision |
| 01 | Filing of Annual Return (Form MGT-7) | Yes | Yes | Penalty of Rs. 100 Rs. Per day is applicable after due date |
| 02 | Filing of Financial Statements (Form AOC-4) | Yes | Yes | Penalty of Rs. 100 Rs. Per day is applicable after due date |
| 03 | Appointment of Auditor (Form ADT-1) (Normally in 5 years) | Yes | Yes | 2,4,6,10 and 12 times additional fee of the normal fee, depends on the authorized capital of the company |
| 04 | Application & for KYC of Each Director (DIR-3 KYC) | No | Yes | The penalty of Rs. 5000 is applicable after due date |
| 05 | Details of MSME Trade Payables outstanding for more than 45 days from the date of acceptance of the goods or services (Form MSME-1) | No | Yes | N/A |
| 06 | KYC of Registered Office (Form-INC-22A) (Active Company Tagging Identities and Verification) | No | Yes | The penalty of Rs. 10000 is applicable after due date |
| 07 | Return Of Deposit (Form DPT-3) | No | Yes | 2,4,6,10 and 12 times additional fee of the normal fee, depends on the authorized capital of the company |
Due Date of MCA Forms for the FY 2018-19*
| Name of E-form | Purpose of E-form | Due date of Filing | Due Date for FY 2018-19 |
| Form AOC-4 | Filing of Annual Accounts | 30 days from the conclusion of the AGM (In case of OPC within 180 days from the close of the financial year) | 30th October 2019 |
| Form MGT-7 | Filing of Annual Return | 60 days from the conclusion of AGM (In case of OPC within 180 days from the close of the financial year) | 29th November 2019 |
| Form ADT-1 | Appointment of Auditor | 15 days from the conclusion of AGM | 15th October 2019 |
| Form DIR-3 KYC | KYC of Each Director | 30th June of immediate next financial year | 30th June 2019 |
| Form MSME-1 | Details of MSME Trade Payables outstanding for more than 45 days from the date of acceptance of the goods or services | First Time Return: 30 days from the form being made available by the MCA. | 30th May 2019 |
| For Consecutive Return: 30 days form the end of each half year | For April to Sep: 30th October 2019 | ||
| From October to March: 30th April 2019 | |||
| Form INC-22A | KYC of Registered Office | On or before 15.06.2019 | 15th June 2019 |
| Form DPT-3 | Return Of Deposit | Within 90 days from 31st March, 2019 | 29th June 2019 |
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