Part I – Law(s) Governing the eForm NDH-3
Rule Number(s)
eForm NDH-3 is required to be filed pursuant to rule 21 of the Nidhi Rules, 2014 which are reproduced for your reference.
Rule 21:
Every company covered under rule 2 shall file half yearly return with the Registrar in Form NDH-3 along with such fee as provided in Companies (Registration offices and Fees) Rules, 2014 within thirty days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice or cost accountant in practice.
Purpose of the eForm:
Every Nidhi company shall file half yearly return with the Registrar in Form NDH-3 within thirty days from the conclusion of each half year.
Part II – Instructions to fill the eForm NDH-3
Specific Instructions to fill the eForm NDH-3 at Field Level
Instructions to fill the eForm are tabulated below at field level. Only important fields that require detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.
| S. No/
Section Name |
Field Name | Instructions | |
| 1 | a | Corporate Identity Number (CIN) | Enter the Valid CIN of the company. You may find CIN by entering existing registration number or name of the company on the MCA website.(www.mca.gov.in ) |
| Also the Company should be in Active status. Please check the status in Master data of the company available at MCA site. | |||
| 1 | Pre-fill button | Click the Pre-fill button. On clicking the button, system shall automatically display the name, registered office address or principal place of business in India, email id of the company.
In case there is any change in the email ID, you can enter the new valid email ID. |
|
| 3 | a | Total Number of branches | Enter the number of total branches( not greater than 10)
The number of blocks generated to fill the details is equal to the number entered above. The number of total branches entered shall not be less than the difference of no. of branches opened during the half year and no. of branches closed during the half year in case the difference is positive. The total number of branches cannot be greater than 10. It should be equal to or greater than 0. |
| b | Number of branches opened during the half year | Enter the number of branches opened during the half year | |
| c | Number of branches closed during the half year | Enter the number of branches closed during the half year | |
| I | a | Name of the branch | Give short description of the branch |
| b | Address Line1 | Enter postal address of the branch | |
| c | City | Enter the city of the branch | |
| d | District | Choose the particular district of the branch from the drop down.
It should belong to the state being selected in the next field |
|
| e | State | Choose the particular state of the branch from the drop down. | |
| f | PIN code | Enter the pin code as per the state mapping | |
| 4 | Membership | ||
| i | Total number of members at the
beginning of the half-year |
Enter the total number of members at the beginning of the half-year | |
| ii | Number of persons admitted as members during the half year | Enter the number of persons admitted as members during the half year | |
| iii | Number of persons who have ceased to be members during the half year | Enter the number of persons who have ceased to be members during the half year | |
| iv | Total number of members at the end of the half year | This number will be auto-filled as per below calculations:
Total number of members at the end of the half year = number of members at the beginning of the half year + number of persons admitted as members during the half year – number of persons who ceased to be members during the half year This number should be greater than or equal to 5. |
|
| 5 | Deposits | ||
| a | Balance of deposits at the beginning of the half year | Enter the balance of deposits at the beginning of the half year for all the nature of deposits
This amount shall be equal to or greater than zero |
|
| b | Received during the half year | Enter the amount received during the half year for all the nature of deposits
This amount shall be equal to or greater than zero |
|
| c | Repaid during the half year | Enter the amount Repaid during the half year for all the nature of deposits
This amount shall be equal to or greater than zero |
|
| d | Balance of deposits at the end of the half year | This number will be auto-filled per below calculations:
Balance of deposits at the end of the half year = Balance of deposits at the beginning of the half year + Received during the half year – Repaid during the half year This number shall be equal to or greater than zero. |
|
| 6 | Loans | ||
| A | Balance of Loan at the beginning of the half year | Enter the balance of Loan at the beginning of the half year for all the nature of loans
This amount shall be equal to or greater than zero |
|
| B | Disbursed during the half year | Enter the amount disbursed during the half year for all the nature of loans
This amount shall be equal to or greater than zero |
|
| C | Realized during the half year | Enter the amount Realized during the half year for all the nature of loans
This amount shall be equal to or greater than zero |
|
| D | Balance of Loans at the end of the half year | This number will be auto-filled as per below calculations:
Balance of Loans at the end of the half year = Balance of loans at the beginning of the half year + disbursed during the half year – Realized during the half year This amount shall be equal to or greater than zero |
|
| 7 | Details relating to litigation, if any Suit filed accounts | ||
| A | At the beginning of the half year | Enter the no. of cases and amount for the suit filed accounts at the beginning of the half year
This number shall be equal to or greater than zero |
|
| B | Filed during the half year | Enter the no. of cases and amount for the suit filed accounts during the half year
This number shall be equal to or greater than zero |
|
| C | Disposed of during the half year | Enter the no. of cases and amount for the suit filed accounts disposed of during the half year
This number shall be equal to or greater than zero |
|
| D | Outstanding at the end of the half year | This number will be auto-filled as per below calculations:
Outstanding at the end of the half year = number of cases and amount for the suit filed accounts at the beginning of the half year + number of cases and amount for the suit filed accounts during the half year – number of cases and amount for the suit filed accounts disposed during the half year This number shall be equal to or greater than zero |
|
| 8 | Financial summary | ||
| i | Ratio of Net Owned Funds to Deposits | Enter the ratio of the net owned funds to deposits | |
| ii | Total amount of unencumbered Term
Deposits (Rs.) |
Enter the total amount of unencumbered Term Deposits in Rs.
This value should be greater than or equal to zero |
|
| iii | Number of banks where deposits have been
placed |
Enter the number of banks where deposits are placed This value should be greater than or equal to zero | |
| S. No. | Rows will be generated as per the number of banks where the deposits have been made subject to maximum 20.
Serial number will be sequentially generated based on the number of rows |
||
| Name of the Scheduled Commercial Bank /Post Office | Give short description of the bank | ||
| Address | Give address of bank | ||
| Amount of deposits (in Rs.) | Give the amount of deposits in bank. | ||
| iv | Percentage of unencumbered Term Deposits to the total deposits outstanding | Enter the percentage of unencumbered Term Deposits to the total deposits outstanding | |
| v | Paid up share capital | Enter the amount of the paid up capital Should be greater than or equal to zero | |
| vi | Amount of paid up Preference Share capital | ||
| a | Outstanding at the beginning of the half year | Enter the amount outstanding at the beginning of the half year Should be greater than or equal to zero | |
| b | Issued during the year | Enter the amount issued during the year Should be greater than or equal to zero | |
| c | Redeemed during the period | Enter the amount redeemed during the period Should be greater than or equal to zero | |
| d | Outstanding at the end of the half year | This number will be auto-filled based on below calculations:
Outstanding at the end of the half year = Outstanding amount at the beginning of the half year + issued during the year- redeemed during the period This value shall be equal to or greater than zero. |
|
| 9 | Half year end date | Enter the half year end date The date should not be less than the date of incorporation of the Nidhi company | |
| To be digitally signed by | Declaration | Enter the serial number and date of board resolution authorizing the signatory to sign and submit the eForm. | |
| DSC | Ensure the eForm is digitally signed by the Director, Managing Director, Manager, CEO, CFO or Company Secretary.
The person should have registered his DSC with MCA by using the following link (www.mca.gov.in). If not already register, then please register before signing this form. Disqualified director should not be able to sign the form. |
||
| DIN or Income-tax PAN or Membership number | In case the person digitally signing the eForm is a Director – Enter the approved DIN.
In case the person digitally signing the eForm is Manager, Chief Executive Officer (CEO) or Chief Financial Officer (CFO) – Enter valid income-tax PAN. In case the person digitally signing the eForm is Company Secretary – Enter valid membership number. |
||
| Certificate by practicing professional | This eform needs to be verified by a practicing professional. Enter the details of the practicing professional and attach the digital signature. | ||
| Attachments
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Common Instructions to fill eForm NDH-3
| Buttons | Particulars |
| Pre-Fill
|
The Pre-fill button can appear more than once in an eForm. The button appears next to a field that can be automatically filled using the MCA database.
Click this button to populate the field. Note: You are required to be connected to the Internet to use the Pre-fill functionality. |
| Attach
|
Click this document to browse and select a document that needs to be attached to the eForm. All the attachments should be scanned in pdf format. You have to click the attach button corresponding to the document you are making an attachment.
In case you wish to attach any other document, please click the optional attach button. |
| Remove Attachment
|
You can view the attachments added to the eForm in the List of attachment field.
To remove any attachment from the eForm, select the attachment in the List of attachment field and click the Remove attachment button. |
| Check Form
|
1. Click the Check Form button after, filling the eForm. System performs form level validation like checking if all mandatory fields
are filled. System displays the errors and provides you an opportunity to correct errors. 2. Correct the highlighted errors. 3. Click the Check Form button again and. system will perform form level validation once again. On successful validations, a message is displayed “Form level pre scrutiny is successful”. Note: The Check Form functionality does not require Internet connectivity. |
| Modify
|
The Modify button is enabled, after you have checked the eForm using the Check Form button.
To make changes to the filled and checked form: 1. Click the Modify button. 2. Make the changes to the filled eForm. 3. Click the Check Form button to check the eForm again. |
| Pre scrutiny
|
1. After checking the eForm, click the Prescrutiny button. System performs some checks and displays errors, if any.
2. Correct the errors. 3. Click the Prescrutiny button again. If there are no errors, a message is displayed “No errors found.” The Prescrutiny functionality requires Internet Connectivity. Please attach signatures before clicking on Prescrutiny. |
| Submit
|
This button is disabled at present. |
Part III – Important Points for Successful Submission eForm NDH-3
Fee Rules
| S. No. | Purpose | Normal Fee | Additional
Fee (Delay |
Logic for Additional Fees | |
| Event Date | Time limit(days) for filing | ||||
| 1. | Return of Nidhi Company for the half year ended | The Companies (Registration of offices and Fees) Rules, 2014– Annexure A | Half year end date | 30 days from the conclusion of half year | |
Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or notification issued thereunder.
Processing Type
The eForm will be auto-approved. On processing of the eform the details will be saved with MCA.
SRN Generation
On successful submission of the eForm NDH-3, SRN will be generated and shown to the user which will be used for future correspondence with MCA.
Challan Generation
On successful submission of the eForm NDH-3, challan will be generated depicting the details of the fees paid by the user to the Ministry. It is the acknowledgement to the user that the eForm has been filed.
When an eForm is approved/rejected by the authority concerned, an acknowledgement of the same is sent to the user in the form of an email at the end of the day to the email id of the company.
Annexure A
The Companies (Registration of offices and Fees) Rules, 2014
Fee for filing e-Forms or documents in case of company have share capital
| Nominal Share Capital | Fee applicable |
| Less than 1,00,000 | Rupees 200 per document |
| 1,00,000 to 4,99,999 | Rupees 300 per document |
| 5,00,000 to 24,99,999 | Rupees 400 per document |
| 25,00,000 to 99,99,999 | Rupees 500 per document |
| 1,00,00,000 or more | Rupees 600 per document |
Additional fee rules
| Period of delays | All forms |
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days | 12 times of normal fees |
