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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 loan3. NBFC4. Housing Finance5. 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 loan3. NBFC4. Housing Finance5. 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 25,0002. Director / KMP:a) Fine- Min: 25,000 Max: 300,000; ORb) 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 25,0002. Director / KMP:a) Fine- Min: 25,000 Max: 300,000; ORb) 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 active2. ROC can struck off Company |
Every Company |
1. Struck off Companies2. Companies under process of Struck off3. 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 csdiveshgoyal@gmail.com).
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