Every company that is registered under the Companies Act, 2013 must inform the Registrar of Companies about the changes in the company like change in the registered office, changes in the memorandum of association, article of association, change in directors, etc. In addition to that company also needs to file various Periodic and Event based Returns.
Table below shows various forms to be filed with MCA stating the purpose of filing, Period for which form needs to be filed, Last Date of Form Filing, Attchemnts to be made with Form and applicability of Form under the Companies Act 2013 for the Financial Year 2021-2022
|MSME-1||Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.||October to March||30th April 2021||There is no mandatory attachments||Applicable to all Companies|
|PAS-6||Reconciliation of Share Capital Audit Report (Half-yearly)||October to March||30th May 2021||There is no mandatory attachments||Applicable to unlisted public Companies|
|FC-4||Annual Return of a Foreign company||Yearly||30th May 2021||1. Details of Promoters, Directors and Key managerial personnel and changes therein since close of previous financial year. (Mandatory)
2. Details of directors and key managerial personnel and their remune ration. (Mandatory)
3. Details of the meeting of the members or class thereof, board and its various committees along with attendance details. (Mandatory)
4. Particulars of members and debenture holders along with changes therein since the close of previous financial year. (Mandatory)
5. Particulars of Holding, subsidiary and associate companies and firms. (Mandatory in case number of entities prescribed at serial no 6 is more than seven)
|Applicable to Branch Office, Project Office and Liason Office|
|DPT-3||Return of deposits||Yearly||June 30 2021||1. Auditor’s certificate Mandatory if purpose ‘Return of Deposit’ or ‘Return of Deposit and Particulars of transactions by a company not considered as deposit’ is selected.
2. Copy of trust deed – Mandatory if company has trust deed and details of same are mentioned in the form.
3. Copy of instrument creating charge – Mandatory if company has trust deed and details of same are mentioned in the form
4. List of depositors – List of deposits matured, cheques issued but not yet cleared to be shown separately – Mandatory if company has balance of deposits outstan ding at the end of the year.
|Applicable to all type of Companies except NBCC|
|CFSS||Application for issue of immunity certificate under the Companies Fresh Start Scheme (CFSS) 2020||One time||June 30 2021||1. Proof of withdrawal of any appeal(s) against any notice issued or complaint filed, or an order passed by a court or by an adjudicating authority under the Act. – Mandatory in case ‘Yes’ selected in field 4.
2. Details in respect of prosecution(s) pending against the company and its officers in respect of belated documents filed under the scheme which requires withdrawal by the Registrar. – Mandatory in case ‘Yes’ selected in field 5.
|Companies who have taken benefit of CFSS Sc heme|
|DIR 3 -KYC||Application for KYC of Directors||Yearly||30th September 2021||Every Individual who holds DIN on March 31, 2021|
|FC-3||Annual accounts along with the list of all principal places of business in India established by foreign company||Yearly||30th September 2021||1. Copy of latest consolidated financial statement of parent company (Mandatory).
2. Copy of balance sheet and profit and loss account duly authenticated under section 381(1) (Mandatory).
3. Statement of Related Party Transaction
4. Statement of repatriation of profits
5. Statement of transfer of funds
6. Approval letter obtained for every establishm ent in India by a foreign company
7. In case the document is in any other language other than English, certified translation in English language is mandatory
|Applicable to Branch Office, Project Office and Liaison Office|
|MGT 14||Filing of Resolution for approval of Financial Statement, Board Report, Appointment of Secretarial Auditor etc||Yearly||30 Days from the date of Board Meeting||Board Resolutions||Applicable to Public Companies|
|CRA – 2||Appoint ment of Cost Auditor||Yearly||30 Days from the date of Board Meeting or 30th September 2021 which ever is earlier||Copy of Board Resol utions||Applicable to specific Companies|
|AOC4 – AOC 4 XBRL||Financial Statement||Yearly||Within 30 days from the date of AGM||Companies for whom XBRL is applicable
XBRL financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents) – This is a mandatory attachment
|Applicable to all Companies|
|Companies for whom XBRL is not applicable
Financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents) – This is a mandatory attachment
|MSME-1||Half yearly Return in respect of Outstanding payments to micro or small enterprises||Half yearly (April to Septemb er)||30th October 2021||There is no mandatory attachments||Applicable to all Companies|
|CRA -4||Cost Audit Report||Yearly||30th October 2021||XBRL document in respect of Cost Audit Report||Applicable to specific Companies|
|MGT-7||Annual Return||Yearly||Within 60 days of holding AGM||MGT 8 and Shareholders list||Applicable to all Companies except OPC and Small Company|
|MGT 7A||Annual Return||Yearly||Within 60 days of holding AGM||–||Applicable to OPC and Small Companies|
|PAS-6||Reconciliation of Share Capital Audit||Half yearly (April to September)||29th November 2021||There is no mandatory attachments||Applicable to Unlisted Public Companies|
|CSR 1||Registration of Entities for undertaking CSR Activities||One time||–||1. Copy of Certificate of Registration. – Mandatory
2. Copy of PAN of entity. -Mandatory
|Trust/Society/ Section 8 Companies|