Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder includes compliance related to MCA E- Form INC 20A, Form NFRA-1, Form BEN-1, Form BEN – 2, Active Form INC -22A, E-Form DIR – 3 KYC, E-Form PAS – 6, E –Form DPT – 3 (One Time Return) and E –Form DPT – 3 (Half Yearly Return). Article also contains due date for filing of ADT-1, AOC-4, MGT-7, CRA-4 and MGT-14.
MCA / ROC Compliance Calendar for July 2019
| Applicable Laws/ Acts | Due Dates | Compliance Particulars | Forms / Filing mode |
| Companies Act, 2013
|
Within 180 Days From The Date Of Incorporation Of The Company | As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.
https://taxguru.in/company-law/companies-incorporation-fourth-amendment-rules-2018.html |
MCA E- Form INC 20A |
| Companies Act, 2013
|
31.07.2019
|
Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the (“NFRA”) about details of the auditor(s) as on 13th November 2018.
https://taxguru.in/company-law/form-nfra-1-extension-date-filing.html https://taxguru.in/company-law/last-date-filling-up-form-nfra-1-31-07-2019-nfra.html |
Form NFRA-1
(e-form deployed on https://nfra.gov.in/ |
| Companies Act, 2013
|
within 90 days from the date of notification Dt. 08.02.2019
( i.e. On or before 8th of May, 2019) |
A person having Significant beneficial owner shall file a declaration to the reporting company https://taxguru.in/company-law/companies-significant-beneficial-owners-amendment-rules-2019.html i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019 |
Form BEN-1 Draft Format available at
https://taxguru.in/wp-content/uploads/2019/02/Download-Form-No.-BEN-1.pdf |
| Companies Act, 2013
|
31.07.2019 Within 30 Days of 01.07.2019 | Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.
(Within 30 days from deployment of the E –form (earlier the date of receipt of declaration in BEN-1 ) https://taxguru.in/company-law/companies-significant-beneficial-owners-amendment-rules-2019.html No additional fee shall be levied if the same is filed within 30 days from the date of deployment of the said e-form. |
Form BEN – 2
(e-form deployed by Ministry (ROC)) on 01.07.2019 |
| Companies Act, 2013
|
On or before 15.06.2019
(form can be filed after due date with a fee of Rs. 10000 (one time fee) |
Filing of the particulars of the Company & its registered office.
(by every company incorporated on or before the 31.12.2017.) Due date extended- Link : https://taxguru.in/company-law/rs-10000-fees-filing-e-form-active-after-15-06-2019.html |
Active Form INC -22A |
| Companies Act, 2013
|
Within 30 Days from the date of deployment of revised e-form | DIN KYC through DIR 3 KYC Form is an Annual Exercise, however, the e-form presently is not designed in such manner and thus the due date for filing the e-form would be 30 days from the date of deployment of revised e-form.
https://taxguru.in/company-law/din-holders-file-dir-3-kyc-form-every-year-mca.html Penalty after due date is Rs. 5000/-(one time) |
E-Form DIR – 3 KYC ( Revised E-Form, Not yet deployed) |
| Companies Act, 2013
|
within 60 days from the conclusion of each half year | Reconciliation of Share Capital Audit Report (Half-yearly)
Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 Applicable w.e.f. 30.09.2019 https://taxguru.in/company-law/form-pas-6-reconciliation-share-capital-audit-report.html |
E-Form PAS – 6 (E-Form, Not yet deployed) |
| Companies Act, 2013
|
29.06.2019 | First DPT-3 for amounts which are NOT deposits (exempted deposits) outstanding as on 31.3.2019 AND received on or after 1.4.2014
Auditor’s certificate is NOT mandatory Can be filed after comply with the penal provisions. |
E –Form DPT – 3 (One Time Return)
|
| Companies Act, 2013
|
30.06.2019 | Transaction during the year, which are deposits as well as and which are not deposits (exempted deposits) Auditor’s Certificate is mandatory. This is to be filled every year. Can be filed after comply with the penal provisions. |
E –Form DPT – 3 (Half Yearly Return) |
Due dates of ROC Return Filings
| Sl. No. | Particulars | Due Date | E- Form |
|
1 |
Appointment of Auditor | With in 15 days from the conclusion of AGM | ADT-1 |
|
2 |
Filing of financial statement and other documents with the ROC |
With in 30 days from the conclusion of the AGM, other than OPC
(In case of OPC within 180 days from the close of the financial year) |
AOC-4 |
|
3 |
Filing of annual return by a company. | With in 60 days from the conclusion of AGM | MGT-7 |
|
4 |
Filing of Cost Audit Report with the Central Government | With in 30 days from the receipt of Cost Audit Report | CRA-4 |
|
5 |
Filing of Resolutions and agreements to the Registrar
|
With in 30 days from the date of Board Meeting. | MGT-14 |
This article is updated till 30th June, 2019 with all Laws / Regulations and their respective amendments.
Author Bio
Kindly note the following Situation where NON Active Compliant Company not able to file ACTIVE E-form.
1) Company has not filed DIR-12 with respect to appointment of Director w.e.f 25.04.2016 due to any reason, now company wish to file it’s all pending annual compliance but company is restricted to File DIR-12 with respect to appointment.
2) Unless Company file DIR-12 for Appointment, Company can’t file AOC-4, MGT-7 as these forms seeks details of Changes in the Director
3) Unless Company file Active-22,Company cant file DIR-12 for Appointment.
Now Company is ready to file all pending compliance but company can’t do so, due to Active-22 Non Compliance Restrictions
I suggest Company must allow to file DIR-12 for appointment up to 15.06.2019 and after that there will not be any appointment without Active Compliance
Kindly put-up the matter so that we will get better solution for the same.
Thanks & Regards