Compliance Calendar on regular filings for Financial Year (FY) 2020-21 under Companies Act 2013
Presenting on brief compliance Calendar on regular filings for financial year 2020-21 under Companies Act 2013, however, the same differs to each entity depending upon applicability of provisions and corporate actions undertaken by the company.
| S.No | Form | Nature of filing | Compliance | Timelines |
| April 2020 to June 2020 | ||||
| 1. | MBP-1 | Mandatory | A disclosure u/s 184 shall be made by every Director in form MBP-1 at the first Board Meeting of Financial Year
The company shall preserve such notice under the custody of CS/ or any person as authorized by the Board for a period of 8 years. |
At the first Board Meeting (A meeting shall be held in gap of 120 days – however, extended by 2 months due to COVID-19) |
| 2. | DIR-8 | Mandatory | A disclosure shall be made by Director in form DIR-8 specifying the details of annual filings during the last three financial years and not attracted to disqualification as Director under section 164. | This declaration is obtained from Directors usually at the beginning of financial year and further reported to the Board and auditors. |
| 3. | DIR-3 KYC | Mandatory | Every individual holding DIN shall file form DIR 3 KYC | From 1st April 2020 to 30th September 2020 |
| 4. | DPT-3 | Mandatory for companies exposed to debt | Filing return of deposit or particulars of transaction not considered as deposit or both by every company | From 1st April 2020 to 30th June 2020 |
| 5. | Mandatory | Conducting Board Meeting | From 1st April 2020 to 30th June 2020
(A meeting shall be held in gap of 120 days – however, extended by 2 months due to COVID-19) |
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| 6. | PAS-6* | Mandatory | Every unlisted public company shall file Form PAS-6 on dematerialization of securities | 60 days from the date of deployment of form. |
| 7. | MSME | Event based | For reporting dues to MSME exceeding 45 days, if any on half yearly basis | From October to March, 2020 – Due date 30th April 2020 |
| 8. | BEN-2 | Event based | On receipt of declaration in BEN-1 from SBO holder or any change thereto | Within 30 days of such declaration |
| July 2020 to September 2020 | ||||
| 9. | Mandatory | Conducting Board Meeting | A board meeting shall be held not exceeding a gap of 120 days between 2 meetings | |
| 10. | MGT-14* | Mandatory | Approval of financial statements and Board Report by Board of Directors | Within 30 days of Board meeting |
| 11. | MSME | Event based | For reporting dues to MSME exceeding 45 days, if any on half yearly basis | From April to September 2020 – Due date 31st October 2020 |
| October 2020 to December 2020 | ||||
| 12. | ADT-1 | Mandatory | Return of appointment of auditors on expiry of tenure | Considering 30th September 2020 as AGM – 14th October 2020 |
| 13. | AOC-4 | Mandatory | Form for filing financial statements | 29th October 2020 |
| 14. | MGT-7 | Mandatory | Annual Return | 29th November 2020 |
| Mandatory | Conducting Board Meeting | A board meeting shall be held not exceeding a gap of 120 days between 2 meetings | ||
| January 2020 to March 2020 | ||||
| 15. | Mandatory | Conducting Board Meeting | A board meeting shall be held not exceeding a gap of 120 days between 2 meetings | |
| 16. | MSME | Event based | For reporting dues to MSME exceeding 45 days, if any on half yearly basis | From Oct to Mar 2021 – Due date 30th April 2021 |
*Not applicable to Private Companies
** Certain forms are to be filed depending upon applicability of provisions. The above mentioned is estimated common compliance calendar for financial year 2020-2021.
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Simple.. Very informative. Thanks.