Compliance Calendar F.Y. 2019-2020 under Companies Act, 2013 after considering changes due to COVID-19
| S. NO | FORM NO. | NATURE OF FILING | COMPLIANCE | TIMELINES |
| 1. | MBP-1 | Mandatory | Disclosure of Interest by Director | First Board Meeting of the FY
(Gap of 120 days between two meetings. *due to COVID-19, 120+60=180 Days) |
| 2. | DIR-8 | Mandatory | Disqualification of Director | First Board Meeting of the FY |
| 3. | MSME-1* | Event based | For reporting dues to MSME exceeding 45 days, if any on half yearly basis | From October to March, 2020 – Due date 30th April 2020
*due to COVID-19, 30th September 2020 From April to September 2020– Due date 31st October 2020 |
| 4. | BEN-2* | Event based | Declaration from Significant Beneficial Owner of the Company | Within 31st March 2020
*due to COVID-19, 30th September 2020 |
| 5. | PAS-6 | Mandatory for every public company | Reconciliation of share capital
dematerialization of securities |
Due date 30th April 2020
*Form not available on MCA so no date as on |
| 6. | DPT-3 | Mandatory for every company | Filing return of deposit or particulars of transaction not considered as deposit or both by every company | Till 30th June 2020
*due to COVID-19, 30th September 2020 |
| 7. | DIR-3 KYC/ DIR-3 KYC WEB* | Mandatory | Every individual holding DIN | Due date 30th September 2020 |
| 8. | AOC-4 | Mandatory | Form for filing financial statements | Considering 30th September 2020 as AGM;
Due date is 30th October 2020 |
| 9. | MGT-7 | Mandatory | Annual Return | Considering 30th September 2020 as AGM;
Due date is 29th November 2020 |
| 10. | ADT-1 | Mandatory | Return of appointment of auditors on expiry of tenure | Considering 30th September 2020 as AGM;
Due date is 14th October 2020 |
NOTE:
* Form MSME-1 is filed by all companies, who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed forty five days from the date of acceptance or the date of deemed acceptance of the goods or services as per the provisions of section 9 of the Micro, Small and Medium Enterprises Development Act,2006 (27 of 2006) (hereafter referred to as “Specified Companies”), shall submit a half yearly return to the Ministry of Corporate Affairs stating the following:
(a) The amount of payment due; and
(b) The reasons of the delay;
* Form BEN-2 is the declaration that a company is required to file with the registrar with respect to the Significant Beneficial owners of the company disclosing their interest in the company by way of shareholding or voting rights. Beneficial Owners are the shareholders holding Significant Beneficial Ownership (SBO) of not less than 10% of the shareholdings or voting rights of the company either directly or indirectly.
*Form DIR-3 will be required to be filed if there is any changes to be made in the details of director holding respected DIN No.
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