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Ministry of Corporate Affairs has recently between 1st January, 2019 to 28th February, 2019 issued approximately 13 amendment notification / Circulars under Companies Act, 2013. These are Eight Notifications related to Amendments in Rules, Three other Notifications, One Circular and Companies Amendment (Ordinance) 2019.
Most Important things about these notifications/ amendments is that for these amendments companies have to make compliance till April, 2019. Compliance Chart is given at the end of article.
GIST OF RECENT COMPANY LAW AMENDMENTS
| S. No. | Date of Notification | Title of Amendment Rules | Short Purpose of Filing |
| 1. | 22.01.2019 | Companies (Acceptance of Deposits) Amendment Rules, 2019 | Requirement of Filing of DPT-3 for outstanding Loan/Deposit/ Outstanding Receipt of Money. |
| 2. | 15.01.2019 | National Company Law Tribunal (Amendment) Rules, 2019. | Delegation of Powers of NCLT to Regional Director (Conversation, Change in Financial Year etc) |
| 3. | 22.01.2019 | Companies (Prospectus and Allotment of Securities) Amendment Rules, 2019 | Exemption from Demat of Securities to : Nidhi Company, Government Company and Wholly own Subsidiaries |
| 4. | 08.02.2019 | Companies (Significant Beneficial Owners) Amendment Rules, 2019 | SBO Rules Amended |
| 5. | 19.02.2019 | Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2019 | Amendment in PAS-3 |
| 6. | 19.02.2019 | Companies (Adjudication of Penalties) Amendment Rules, 2019. | Implementation of Adjudication Powers of ROC |
| 7. | 21.02.2019 | Companies (Incorporation) Amendment Rules, 2019 | Introduction of “ACTIVE” Forms |
| 8. | 21.02.20198 | Companies (Registration Offices and Fees) Amendment Rules, 2019 | Fees for Active Form |
| 9. | 22.01.2019 | Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 | Introduction of MSME-1 |
| 10. | 21.02.2019 | Companies (Amendment) Second Ordinance, 2019 | Amendment Ordinance w.e.f. 2019 in continuation of Ordinance, 2018 |
New Company Law filing requirement till April, 2019
| S. No. | Form Name |
Info Upto |
Due Date |
Fees | Penalty | Applicability |
| 1 | MSME-1 (Initial Return) | Every Outstanding 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 | Normal Additional Fees | Every Specified Company |
| 2 | DPT-3 | Details of outstanding Loan/ recept of money as on 22.01.2019 | 90 Days (i.e. 20/04/2019) |
As per normal fees rules | Normal Additional Fees | Every Company having outstanding |
| 3 | DIR-3 KYC | Every Person holding DIN as on 31.03.2019 | 30/04/2019 | Upto Due Date=NIL | 5000 | Every Person having DIN |
| 4 | INC-22A (ACTIVE) | Every Company Incorporated before 31/12/2017 | 25/04/2019 | Upto Due Date=NIL | 10,000 | Every Company |
| 5 | NFRA-1 | Every Company on which These Rules Applicable | 30 Days from the date of availability of form on mca | As per normal fees rules | Normal Additional Fees | Every Company on which These Rules Applicable |
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).
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