Annual Compliance calendar for Unlisted Companies for the Financial Year (FY) 2020-21

[Under the Companies Act, 2013]

Sr. No. Compliance Section & Rule Form Occurrence Due Date
1.        Intimation by Director about disqualification Section 164(2) of the Companies Act, 2013 read with Rule 14(1) of the Companies (Appointment and Qualification of Directors) Rule, 2014

 

DIR-8 Once in a Financial Year To be obtained as on 31st March
2.        Disclosure of Interest by Directors Section 184 of the Companies Act, 2013 read with Rule 9 of the Companies (Meetings of Board and its Powers) Rule, 2014 MBP-1 §  Onec in a Financial Year;

 

§  Upon every change in interest of Directors

§ At the 1st Board Meeting in every Financial year;

 

And

 

§ At the Board Meeting held immediately after change in such interest, if any

 

3.        Half yearly MSME Return Companies (Furnishing of Information about payment to micro and small enterprise suppliers) Orders, 2019 E-form MSME-1 Half yearly § By 31st October [For April to September]

 

§ By 30th April [For October to March]

 

4.        Annual Director’s KYC Section 153 of the Companies Act, 2013 read with Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014

 

E-form DIR-3 KYC Annually On or before 30th September of immediate next financial year
5.        Annual Return of Deposits and/or Outstanding Loans other than deposits Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014

 

E-form DPT-3 Annually On or before 30th June every year
6.        Declaration by Significant Beneficial Owner (SBO) Section 90 of the Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018 BEN-1 §  One time before the commencement of the Rule;

 

§  Upon subsequent acquisition of interest or changes in Significant Beneficial Ownership.

 

Within 30 days of acquiring the significant beneficial ownership or any change therein.
7.        Return to Registrar in respect of Declaration by Significant Beneficial Owner Section 90 of the Companies Act, 2013 read with the Companies (Significant Beneficial Owners) Rules, 2018 E-form BEN-2 Upon receipt of Significant Beneficial Ownership Within 30 days from the date of receipt of Declaration in form      BEN-1

 

8.        Reconciliation of Securities Capital Audit Report Section 42 of the Companies Act, 2013 read with Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014 E-form PAS-6 Half yearly Within 60 days from the conclusion of each half year

 

9.        Filing of Annual Financial Statement by Foreign Companies Section 381 of the Companies Act, 2013 read with Rule 4, 5 and 6 of Companies (Registration of Foreign Companies) Rules, 2014 E-form    FC-3 Annually Within 6 months of the closure of the Financial Year
10.    Filing of Annual Financial Return by Foreign Companies Section 384(2) of the Companies Act, 2013 read with Rule 7 of Companies (Registration of Foreign Companies) Rules, 2014 E-form       FC-4 Annually Within 60 days from the closure of the Financial Year.

 

11.    Annual Filing of Audited Financial Statements of the Company along with the Director’s Report and Auditor’s Report

 

Section 129, 134 and 137 of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 E-form

AOC-4 (CFS) (XBRL)

Annually Within 30 days from the date of Annual General Meeting
12.    Filing of Annual Return Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014 E-form

MGT-7

Annually Within 60 days from the date of Annual General Meeting
13.    Appointment of Cost Auditor Section 148 of the Companies Act, 2013 read with Rule 6(1) of the Companies (Cost Records and Audit) Rules, 2014 E-form CRA-2 Annually (If applicable) Within 30 days of the Board Meeting in which appointment was made or 180 days of the commencement of every financial year, whichever is earlier

 

14.    Filing of Cost Audit Report Section 148 of the Companies Act, 2013 read with Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014 E-form

CRA-4

(XBRL)

Annually (If applicable) Within 30 days of the receipt of Cost Audit Report

 

Author Bio

Qualification: CS
Company: Mohit Patel & Associates
Location: Mumbai, Maharashtra, IN
Member Since: 29 Jul 2019 | Total Posts: 17
Mr. Mohit Patel who is an Associate Member of the Institute of Company Secretaries of India, Registered Trade Mark Agent & has done his graduation in commerce from Mumbai University. He has been known for his analytical & unique thought process even in pre-qualification stage. He is known fo View Full Profile

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