Article explains Annual Compliance Requirement under Companies Act, 2013 and also compiles Compliance Requirements under Companies Act, 2013 for month of September, 2020. Article explains Due date and Purpose of File of Form  ADT-1, AOC-4 and AOC-4 CFS (in case of consolidated Financial Statements), MGT-7, MGT-14, CRA-4,   INC-20A,  BEN-1, BEN-2, Active Form INC-22A, DIR 3 KYC (Annually web based), PAS-6, NFRA-2 and  DPT-3.Compliance Calendar

Annual Compliance Requirement under Companies Act, 2013

E- Form Purpose of E-form Due date of filing
 ADT-1 Appointment of Auditor 15 days from the conclusion of AGM
AOC-4 and AOC-4 CFS(in case of consolidated Financial Statements) Filing of Annual Accounts 30 days from the conclusion of AGM(180 days from the close of financial year in case of OPC)
MGT-7 Filing of Annual Return 60 days from the conclusion of AGM
MGT-14 Filing of Resolutions with MCA regarding Board Report and Annual Accounts. 30 days from the date of Board Meeting
CRA-4 Filing of Cost Audit Report 30 days from the receipt of Cost Audit Report

 Compliance Requirements under Companies Act, 2013 for month of September, 2020

E- Form Purpose of E-form Due date of filing
 INC-20A Required as per Section 10A(Commencement of Business) of the Companies Act,2013 Within 180 days from the date of Incorporation of Company, Additional 6 month s shall be allowed by MCA.
 BEN-1 Filing Declaration to the reporting company by Significant owner within 90 days of the commencement of the

A person having Significant beneficial owner shall file a declaration to the reporting company i.e. within 90 days of the commencement of the Companies Significance  Beneficial Owners) Amendments Rules,2019 i.e. 08.02.2019

Form No. BEN-1 is required to be filed to the reporting company within 30 days of acquiring such significant beneficial ownership or any change therein.

First declaration within 90 days from the date of notification i.e. 08.02.2019
BEN-2  Filing of form BEN-2 under the Companies (Significant Beneficial Owners ) Rules,2018 30.09.2020 (Due date extended as covered under CFSS 2020 scheme)
Active Form INC-22A   Filing of the particulars of the company & its registered office(by every company incorporated on or before the 31.12.2017 File between 1st April, 2020 to 30th September, 2020 (without additional fee of Rs.10,000.
DIR 3 KYC (Annually web based) Director KYC 30th September, 2020 (Without additional fee of Rs.5,000)
PAS-6 Reconciliation of Share Capital Reconciliation of Share Capital Audit Report (Half-yearly) Within 60 days from the date of deployment of this form.
NFRA-2 Annual Return to be files by Auditor with the National Financial Reporting Authority. Within 270 days from the date of deployment of this form.
DPT-3 Return of Deposits that company must file to furnish information about deposits and /or outstanding receipt of loan or money other than deposits. 30 .09.2020 under CFSS.

 Note: The Ministry of Corporate Affairs on 28.08.2020 notified the Companies (Management and Administration) Amendment Rules, 2020 wherein the Companies are no longer required to attach extracts of Annual Return.

The rules seek to amend the Companies (Management and Administration) Rules, 2014. In the Companies (Management and Administration) Rules, 2014 in Rule 12, sub rule (1) provided that a company shall not be required to attach the extract of Annual return with the Board’s Report in Form No. MGT-9, in case the web link of such annual return has been disclosed in the Board’s Report in accordance with sub-section (3) of Section 92 of Companies Act, 2013.

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Disclaimer:The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION.

Author- CS Aakansha Negi and can be contacted at csaakanshanegi@gmail.com

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