MCA Compliance Calendar for the Year 2020-2021 For Private Limited Companies, Public Limited Companies & For Limited Liability Partnerships (LLPs) containing charts for Half Yearly Compliances of Private & Public Limited Companies, Yearly Compliances of Private & Public Limited Companies, Compliances to Newly Incorporated Companies and Chart for Yearly Compliances For Limited Liability Partnerships.
Page Contents
♦ Half Yearly Compliances of Private & Public Limited Companies
| Name Of Form | Description Of The Form | Provisions Pursuant To Which The Form Is Being Filed | Original Due Date | Extended /Last Due Date |
| MSME-1 (October to March) | Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprises. | Pursuant to Order 2 and 3 dated 22 January,2019 issued under Section 405 of the Companies Act, 2013 | 30/04/2020 | 30/04/2020 (Same) |
| MSME-1 (April to September) | 31/10/2020 | 31/10/2020 (Same) |
♦ Yearly Compliances of Private & Public Limited Companies
(For Numbers Mentioned After Date Refer Notes Mentioned Below)
| Name Of Form | Description Of The Form | Provisions Pursuant To Which The Form Is Being Filed | Original Due Date | Extended/ Last Due Date |
| DIR-3 KYC | KYC of Directors | Pursuant to rule 12A of The Companies (Appointment and Qualification of Directors) Rules, 2014 | 30/09/2020 | 30/09/2020(1) (Same) |
| DPT-3 | Return of deposits
OR Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014 OR Return of Deposit and Particulars of transactions by a company not considered as deposit. |
Pursuant to rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. | 30/06/2020 | 30/09/2020
(2 & 3) |
| BEN-2 | Return to the Registrar in respect of declaration under section 90 | Pursuant to section 90(4) of The Companies Act, 2013 and rule 4 and rule 8 of the Companies (Significant Beneficial Owners) Rules, 2018. | 31/03/2020 | 30/09/2020
(2 & 3) |
| AOC-4
(FOR FY-2019-20) |
Form for filing financial statement and other documents with the Registrar | Pursuant to section 137 of the Companies Act, 2013 sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014 | Within 30 Days From Conclusion Of AGM | 29/10/2020 (In Most Of The Cases) (In Case where AGM Date is 30/09/2020) |
| AOC-4 CFS | Form for filing consolidated financial statements and other Documents with the Registrar. | Pursuant to section 137 of the Companies Act, 2013 and Rule 12 of the Companies (Accounts) Rules, 2014 | Within 30 Days From Conclusion Of AGM | 29/10/2020 (In Most Of The Cases) (In Case where AGM Date is 30/09/2020) |
| AOC-4 XBRL (FOR FY-2019-20)
|
Form for filing XBRL document in respect of financial statement and other documents with the Registrar | Pursuant to section 137 of the Companies Act, 2013 and rule 12(2) of the Companies (Accounts) Rules,2014 | Within 30 Days From Conclusion Of AGM | 29/10/2020 (In Most Of The Cases) (In Case where AGM Date is 30/09/2020) (In case CFS is Applicable to such companies than XML of CFS shall be attached in Form AOC-4 XBRL) |
| FORM MR-3
(FOR FY- 2019-20) |
Submission of Secretarial Audit Report along with the Board Report when: Its total Paid- up capital is equal to or crosses Rs.50 crore or Its annual turnover is equal to or exceeds Rs 250 crore. | Section 204 of Companies Act, 2013 to be read with Rule 9 of The companies (Appointment and Remuneration Personnel) Rules, 2014. | To Be Submitted Along With Board Report As An Attachment In AOC-4 (XBRL). | To Be Submitted Along With Board Report As An Attachment In AOC-4 (XBRL). |
| MGT-7 | Annual Return | Pursuant to sub-Section(1) of section 92 of the Companies Act, 2013 and sub-rule (1) of rule 11of the Companies (Management and Administration) Rules, 2014. | Within 60 Days From Conclusion Of AGM | 28/11/2020
(In Most Of The Cases) (In Case where AGM Date is 30/09/2020)
|
| MGT-8 | Certificate By A Company Secretary In Practice
In case of a listed company or a company having paid up share capital of Ten Crore rupees or more or turnover of Fifty Crore rupees or More. |
Pursuant to section 92(2) of the Companies Act, 2013 and rule 11(2) of Companies (Management and Administration) Rules, 2014. | To Be Submitted To ROC as an Attachment of Form MGT-7. | To Be Submitted To ROC as an Attachment of Form MGT-7. |
| MGT-14 | To Be Filed By Public Company After Passing Resolution Of Approval Of Financial Statements And Board Report In Board Meeting. | Pursuant to section 117& 179 of the Companies Act, 2013. | Within 30 Days From Passing Of Board Resolution | Within 30 Days From Passing Of Board Resolution.
(2 & 3) |
| ADT-1 (IF APPLICABLE FOR THE SAID YEAR) | Notice to the Registrar by company for appointment of Auditor | Pursuant to section 139 of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. | Within 15 Days From Conclusion Of AGM (In Case AGM where Date is 30/09/2020) | 14/10/2020 (Same) |
| CRA-2 | Form of intimation of appointment of cost auditor by the company to Central Government | Pursuant to section 148(3) of Companies Act, 2013 and rule 6 (2) & 6 (3A) of the Companies (cost records and audit) Rules, 2014.
|
Within a period of 30 days of the Board meeting in which such appointment is made or within 180 days of the commencement of the financial year, whichever is earlier. | Within a period of 30 days of the Board meeting in which such appointment is made or within 180 days of the commencement of the financial year, whichever is earlier. (Same) |
| CRA-4 | Form for filing Cost Audit Report with the Central Government | Pursuant to section 148(6) of Companies Act, 2013 and rule 6(6) of the Companies (cost records and audit) Rules, 2014 | Within 30 Days From Receipt Of Cost Audit Report | Within 30 Days From Receipt Of Cost Audit Report (Same) |
| PAS-6 | Form for Reconciliation of Share Capital Audit Report on half yearly basis. | Pursuant to rule 9A(8) of the Companies (Prospectus and Allotment of Securities) Rules, 2014. | The form is to be filed half yearly and within 60 days from the date of deployment of form on Website of MCA. | The form is to be filed half yearly and within 60 days from the date deployment of form on Website of MCA.
(Same) (4) |
Note:
(Due Dates Of Forms Are Extended Pursuant To The Below Mentioned Circulars)
1Pursuant to update by Ministry of Corporate Affairs dated 31st March, 2020 & Pursuant to General Circular No. 11 dated 24th March, 2020 & General Circular No. 12 dated 30th March 2020.
The following measures have been implemented for:
➡Disqualified/ Deactivated DIN: DIN holders of DINs marked as ‘Deactivated’ due to non-filing of DIR-3KYC/DIR-3 KYC-Web are encouraged to become compliant once again without any filing fee of INR 5000/- but by Filling Form DIR-3KYC/DIR-3 KYC-Web before 30th September,2020.
2 General Circular No. 12 dated 30th March 2020
3 List of Forms-CFSS, 2020 & LLP Modified Settlement Scheme 2020
4 General Circular No. 16/2019 dated 28th November, 2019 regarding Form PAS-6.
♦ Compliances to Newly Incorporated Companies
(For Numbers Mentioned After date refer Notes Mentioned Below)
| Name Of Form | Description Of The Form | Provisions Pursuant To Which The Form Is Being Filed | Original Due Date | Extended/Last Due Date |
| INC-20A | Declaration for commencement of business | Pursuant to Section 10A(1)(a) of the Companies Act, 2013 and Rule 23A of the Companies (Incorporation) Rules, 2014. | Within 180 Days Of Incorporation | Within 360 Days Of Incorporation {180+180 (Extended Due To Covid-19)} (5) |
| ADT-1 | Notice to the Registrar by company for appointment of auditor | Pursuant to section 139 of the Companies Act,2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. | Within 15 Days Of Appointment Of 1st Auditor. | Within 15 Days Of Appointment Of 1st Auditor. |
Note:
(Due Dates Of Forms Are Extended Pursuant To The Below Mentioned Circulars)
5 Point no. 6 of General Circular No. 11 dated 24th March, 2020
♦ Yearly Compliances For Limited Liability Partnerships
(For Numbers Mentioned After date refer Notes Mentioned Below)
| Name Of Form | Description Of The Form | Provisions Pursuant To Which The Form Is Being Filed | Original Due Date | Extended/Last Due Date |
| LLP-11 | Annual Return of Limited Liability
Partnership (LLP) |
Pursuant to rule 25(1) of Limited Liability Partnership Rules, 2009. | 30/05/2020 | 30/09/2020
(6 & 7) |
| LLP-8 | Statement of Account & Solvency | Pursuant to rule 24 of Limited Liability Partnership Rules, 2009. | 30/10/2020 | 30/10/2020 (Same) |
Note:
(Due Dates Of Forms Are Extended Pursuant To The Below Mentioned Circulars)
6 General Circular No. 12 dated 30th March 2020
7 List of Forms-CFSS, 2020 & LLP Modified Settlement Scheme 2020
DISCLAIMER: The entire material or contents of this write-up/Article have been prepared on the basis of relevant provisions, Circulars and as per the information existing at the time of the preparation. While we endeavor to keep the information up to date and correct. We make no representations or warranties of any kind, express or implied. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided in the said write-up/Article for any purpose.
The user of the information shall agree that the information is not a professional advice. IN NO EVENT I/WE SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM THE USE OF THE INFORMATION. The Said Write up- Article is just an interpretation from the view of Authors.
Details of Authors:
(Authors are associated with Ahemdabad based CS firm GOVIL RATHI & ASSOCIATES)
Author Bio
Very Helpful. Thank You. Regards.