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