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Company compliance checklist due to COVID for FY 2019-20 for Private/Public Limited Companies, Foreign Companies (With FTC in their CIN), Project Office, Liason Office/Branch Office and NBFCs for Compliances under Companies Act, 2013, Income Tax Act, 1961 and FEMA.
| Compliance checklist – FY: 2019-20 | |||||
| S. No. | Particulars | Act | Form to be file | File to (Authority) | Due Date (After extension if any, due to COVID |
| 1 | Private/Public Limited Companies | Companies Act, 2013 | Form ADT-1 for the first appointment | ROC | Within 15 days from date of appointment (BM) |
| Companies Act, 2013 | Form ADT-1 to regularise the auditor for another next 4 years | ROC | Within 15 days from of AGM | ||
| Companies Act, 2013 | Form DPT-3 | ROC | 30/06/2020-30/09/2020(with CFSS) | ||
| Companies Act, 2013 | Form BEN-2 | ROC | 30/06/2020-30/09/2020(with CFSS) | ||
| Companies Act, 2013 | 1. Form MSME | ROC | 31/03/2020-30/04/2020(After CFSS) | ||
| Companies Act, 2013 | 2. Form MSME | ROC | 31/10/2020 | ||
| Companies Act, 2013 | Form MGT-7 | ROC | 29/11/2020 (Will be extended) | ||
| Companies Act, 2013 | Form AOC-4 | ROC | 29/10/2020 (Will be extended) | ||
| Companies Act, 2013 | Statutory Audit of Accounts | By a Chartered Accountant | 30/09/2020 | ||
| Income Tax Act, 1961 | Income Tax Return (ITR-6) | Income Tax | 30/11/2020 | ||
| Companies Act, 2013 | Director’s KYC (Form DIR-3) | ROC | 30/09/2020 | ||
| Companies Act, 2013 | Director’s Disclosure- Form MBP-1 | Company’s Documents | 30/06/2020 | ||
| Companies Act, 2013 | Director’s Disclosure- Form MBP-1 | MGT-14 (Public Company) | Within 30 days of 1st BM held | ||
| Companies Act, 2013 | Adoption of Annual Accounts | MGT-14 (Public Company) | Within 30 days of adoption of Accounts | ||
| 2 | Foreign Companies (With FTC in their CIN) | All the Companies Act and Income Tax compliances which are stated above shall be applicable on these companies too | |||
| 1. FLA Return (If received FDI in that particular FY) |
FLA Return | RBI | 15/07/2020 (un-audited) | ||
| 2. FLA Return (If received FDI in that particular FY) |
FLA Return | RBI | 15/10/2020 (audited) | ||
| receiving of Fresh FDI | FC-GPR | RBI | within 30 days | ||
| Transfer of foreign shares | FC-TRS | RBI | within 60 days | ||
| 3 | Project Office | Companies Act, 2013 | FC-3 (Financial Statement) | ROC | 31/12/2020 |
| Companies Act, 2013 | FC-4 (Annual Return) | ROC | 31/05/2020 | ||
| Companies Act, 2013 | FC-2 (Change in any Information about the Project office | ROC | within 30 days in happening of the event | ||
| Companies Act, 2013 | FC-1 for registering the company with ROC after RBI | ROC | Within 30 days after getting registration certificate from RBI | ||
| Income Tax Act, 1961 | ITR | Income Tax | 30/11/2020 | ||
| Financials to be audited if gross recipts are 2 crores or more | NA | NA | 30/11/2020 | ||
| 4 | Liason Office/Branch Office | Certificate from PCA that the Company is engaged in the activity for which it was permitted by RBI. | Annual Activity Certificate (AAC)- Annex4 | RBI | 30/09/2020 (no extension till yet) |
| 1. FLA Return (If received FDI in that particular FY) |
FLA Return | RBI | 15/07/2020 (an-audited) | ||
| 2. FLA Return (If received FDI in that particular FY) |
FLA Return | RBI | 15/10/2020 (audited) | ||
| 5 | NBFCs | Non-Deposit taking NBFC’s with asset size of Rs.50 - 100 C | Quaterly Return | RBI | 30/06/2020-30/09/2020-31/12/2020-31/03/2020 (Within 30 days from end of these quarters) |
| Annual Return on Non-Deposit taking NBFC’s With Asset Size from Rs.100 Cr. To 500 Cr | NBS-8 | RBI | 30/05/2020 | ||
| Annual Return on NBFC-ND-SI with Asset Size Below Rs.100 Cr | NBS-9 | RBI | 30/05/2020 | ||
| Monthly Return with asset size of Rs.100 CR. & above | Monthly Return | RBI | |||
| Statement of Short term dynamic liquidity | NBS-AML-1 | RBI | (Within 10 days of the end of every month) | ||
| Statuatory Auditor Certificate | SAC | RBI | 30/10/2020 | ||
| Special Return | General information and Net Owned Funds | RBI | Annually | ||
| Branch Info | Branch Details | RBI | Annually | ||
| Annual Compliance- FPC, KYC, CERSAI, SAC, Audited Financials, PO details, Nodal Officer Details or any other thing asked by RBI (on Sos basis via mail) | submitted in hard copy at RBI, New Delhi | RBI | Annually | ||
| Companies Act, 2013 | Statutory Audit of Accounts | By a Chartered Accountant | 30/09/2020 | ||
| Income Tax Act, 1961 | Income Tax Return (ITR-6) | Income Tax | 30/11/2020 | ||
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