In this Article author discusses the Due Dates falling in June 2022 related to filing of Forms/Returns with MCA/ROC along with key points about all the e-forms having due date in June 2022. Author discusses Form No. , Purpose of the Form, Actual Due of Filing of form with ROC, Extended Due Date of filing of form with ROC and Additional fees to be paid on 01.07.2022 if Form is not filed by 30.06.2022
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S. No. |
Form No | Purpose of form | Actual Due Date | Extended Due Date | Additional fees On 01.07.2022 |
| 1. | DPT-3 | Return of Deposit | 30-06-2022 | 30-06-2022 | Two Time |
| 2. | CSR-2 | Report on CSR | 30-05-2022 | 30-06-2022 | No Fees |
| 3. | LLP-11 | Annual Return | 30-05-2022 | 30-06-2022 | Additional Fees shall be count from 31-05-2022 |
| 4. | Other LLP Forms | All the Forms of LLP | Due Date b/w 25-02-2022 to 31-05-2022 | 30-06-2022 | Additional fees shall be count from Actual Due Date of the Form |
KEY POINTS:
A. DPT-3 (Return of Deposit)
- It is e-form.
- This form required to file by all the Companies, if they are having any Loan, Deposit, Advance as on 31.03.2022 in the books.
- Audited details of Loans, Advances, Deposit as on 31st March 2022 required to mention in DPT-3.
- DPT-3 not applicable on following Companies:
√ Banking Company.
√ Non-Banking Financial Company (NBFCs) registered with RBI.
√ Housing Finance Company (HFCs) registered with the National Housing Bank.
√ Government Company (in case of Exempted Deposit)
- If there is no deposit in DPT-3, then no attachment required for DPT-3.
- It is not required to certify by Professional.
- Data mentioned in DPT-3 should match with Audited Financial Statement to be attach in AOC-4.
- Choose Remote Button visely while filing the DPT-3.
- Loan from shareholder shall be shown in Deposit Category (choose remote button accordingly).
B. CSR-2 (Return of CSR)
- It is web-based form.
- This form required to file by all the Companies if CSR applicable on them in financial year 2020-21.
- If CSR was not applicable in 2020-21 but applicable in 2021-22 in such situation CSR-2 not required to file till June 30, 2022.
- All the details contribution made, pending, transfer to funds required to mention in this form.
- This form calculates many figures itself through artificial intelligence.
- If Company is having any ongoing project, then this form shall generate project ID.
- There are no fees for filing of this form.
- This form not required to certify by Professional.
C. LLP-11 (Annual Return of LLP)
- It is web-based form.
- This form shall be filed only on LLP Portal.
- Every LLP (Working/non-working) required to file this form.
- ROC fees of this form depend upon the Capital Contribution of LLP.
- Contribution made by partners in Capital till 31.03.2022 required to mention in this form.
- Police station address of LLP required to mention in this form.
- Only attachment, interest of partners/ designated partners in another LLP/ Company required to attach in this form.
D. Other Forms of LLP
- As per Circular dated Mar 31, 2022, MCA has extended Due Date of all forms of LLP up to 30th June 2022 on below mentioned condition.
- Due Date of Form should fall between 25 Feb 2022 to 31 May 2022.
- This extension is given due to transition period from V-2 to V-3 version of MCA.
- If LLP fails to file form till 30 June then additional fees shall be levy from the Actual Due Date.
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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