Article compiles due date of ROC forms/ Compliances for the period from April, 2019 – June, 2019 which includes DPT-3- Reporting of Outstanding Sum of Loans, DPT-3 (Half-Yearly) Reporting of Outstanding Sum of Loans, MSME-1 (Initial Return) Submission of Details of Outstanding dues Beyond 45 Days to MSME, MSME-1 (Half Yearly) Submission of Details of Outstanding dues to MSME along with the reasons for delay, DIR-3 KYC Updation of Details of DIN Holders, NFRA-1 (One Time) Filing of the Particulars of the Auditors, NFRA- 1 (Annual) Filing of the Particulars of the Auditors, BEN-1 Reporting by SBO, BEN-2 Filing by Company after Receipt of BEN-1, INC-20A Declaration of Commence-ment of Business, GNL-2 (55A) Recon-ciliation of Share Capital Certificates, INC-22A (ACTIVE) Filing of the Particulars of the KYC of Companies, AOC-4 (If pending) Financial Statements, MGT-7 (If pending) Annual Return and ADT-1 (If pending) Appoint-ment or re-appoint-ment of Statutory Auditor.

S. N.
Form Name
Purpose of The Form
Info Upto
Due Date
Roc Fees – Normal & Addit-ional
Penalty/  Fine/ Impris-onment
Applica-bility
Exemption
1
DPT-3
Reporting of Outstan-ding Sum of Loans
Details of outstanding Loan / receipt of money as on 22.01.2019
90 Days (i.e. 22/04/2019)
As per normal fees under rules
On Company and Officer in default: upto Rs.5000 with Rs. 500 Per day if the default continues
Every Company having outstan-dings
1. Govt Co.
2. Companies not accepting any loan or not having any O/S loan
3. NBFC
4. Housing Finance
5. Banking Company
2
DPT-3 (Half-Yearly)
Reporting of Outstan-ding Sum of Loans
Details of outstanding Loan/ receipt of money as on 31st March of the Previous Financial Year
30th June of every Financial Year
As per normal fees under rules
On Company and Officer in default: upto Rs. 5000 with Rs. 500 Per day if the default continues
Every Company having outstan-ding
1. Govt Co.
2. Companies not accepting any loan or not having any O/S loan
3. NBFC
4. Housing Finance
5. Banking Company
3
MSME-1 (Initial Return)
Submission of Details of Outstan-ding dues Beyond 45 Days to MSME
Every Outstanding Dues 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
1. Company : Upto 25,000
2. Director / KMP:
a) Fine- Min: 25,000 Max: 300,000; OR
b) Imprison-ment: upto 6 Months
Every Specified Company
Companies with No O/S dues to MSMEs or such O/S Dues are for not more than 45 Days
4
MSME-1 (Half Yearly)
Submission of Details of Outstan-ding dues to MSME along with the reasons for delay
First Half (1st April to 30th September)
Second Half (1st October to 31st March)
· 31st October
 · 30th April
As per normal fees rules
1. Company : upto 25,000
2. Director / KMP:
a) Fine- Min: 25,000 Max: 300,000; OR
b) Imprison-ment: upto 6 Months
Every Specified Company
Companies with No O/S dues to MSMEs or such O/S Dues are for not more than 45 Days
5
DIR-3 KYC
Updation of Details of DIN Holders
Only applicable on Every Person who has obtained DIN in the Financial Year 2018-19
30/04/2019
Upto Due Date = NIL
Every Person having DIN
6
NFRA-1 (One Time)
Filing of the Particulars of the Auditors
30 Days from the date of availability of form on MCA
As per normal fees rules
Every Company on which These Rules Applicable
1. Pvt. Limited Co.
2. Unlisted Public Co. not falling under prescribed Limits
7
NFRA- 1 (Annual)
Filing of the Particulars of the Auditors
On or Before 30th April of every year
As per normal fees rules
1. Pvt. Co.
2.Unlisted Public Co. not falling under prescribed Limits
8
BEN-1
Reporting by SBO
Interest as on date of filing of form.
Within 90 Days of Notification (i.e. 09/02/2019) on or before 10/05/2019
As per normal fees rules
Restriction on transfer, right to receive dividend and suspension of voting right by Tribunal
Every Person on whom Section 90 applies
9
BEN-2
Filing by Company after Receipt of BEN-1
Information as per BEN-1
Within 30 days of receipt of BEN-1
As per normal fees rules
On Company and officer in default Penalty shall be Rs. 1000000 to 5000000 plus 1,000/- per day
Every Company who received BEN-1
10
INC-20A
Declaration of Commence-ment of Business
Details of the receipt of Subscription Amount
Within 180 Days from the date of Incorpo-ration
As per normal fees rules
Company : upto 50,000
Every Company Incorporated on or after 02/11/2018
11
GNL-2 (55A)
Recon-ciliation of Share Capital Certificates
Half Yearly, i.e. 31st March & 30th September
30 Days from the end of Half Year i.e. 30th April & 30th October
As per normal fees rules
On Company and officer in default minimum Rs. 10,000/- and Rs. 1,000/- per day
Only on Public Companies
12
INC-22A (ACTIVE)
Filing of the Particulars of the KYC of Companies
Every Company Incorpo-rated before 31/12/2017
25/04/2019
Upto Due Date = NIL and after due date Rs. 10,000
1. Status shall be In active
2. ROC can struck off Company
Every Company
1. Struck off Companies
2. Companies under process of Struck off
3. Company under amalgamation
12A
AOC-4 (If pending)
Financial Statements
31/03/2018
Before filing of INC-22A
As per normal fees rules
Every Company
 12B
MGT-7 (If pending)
Annual Return
31/03/2018
Before filing of INC-22A
As per normal fees rules
Every Company
 12C
ADT-1 (If pending)
Appoint-ment or re-appoint-ment of Statutory Auditor
Before filing of INC-22A
As per normal fees rules
Every Company

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).

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