- CS Divesh Goyal
- | Company Law - Articles
- 04 Mar 2019
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- 2 comments
Article compiles filing requirement with due date, fees, penalty and applicability of MSME-1 (Initial Return)- Every Outstanding to MSME more then 45 days as on 22.01.2019, DPT-3 – Details of outstanding Loan/ receipt of money as on 22.01.2019, DIR-3 KYC – Every Person holding DIN as on 31.03.2019, INC-22A (ACTIVE)– Every Company Incorporated before 31/12/2017 and NFRA-1– Every Company on which These Rules Applicable.
| S. NO. | FORM NAME | INFO UPTO | DUE DATE | FEES | PENALTY | Applicability |
| 1 | MSME-1 (Initial Return) | Every Outstanding to MSME more then 45 days as on 22.01.2019 | 30 Days from the date of availability of form on mca | As per normal fees rules | Normal Additional Fees | Every Specified Company |
| 2 | DPT-3 | Details of outstanding Loan/ recept of money as on 22.01.2019 | 90 Days (i.e. 20/04/2019) |
As per normal fees rules | Normal Additional Fees | Every Company having outstanding |
| 3 | DIR-3 KYC | Every Person holding DIN as on 31.03.2019 | 30/04/2019 | Upto Due Date=NIL | 5000 | Every Person having DIN |
| 4 | INC-22A (ACTIVE) | Every Company Incorporated before 31/12/2017 | 25/04/2019 | Upto Due Date=NIL | 10,000 | Every Company |
| 5 | NFRA-1 | Every Company on which These Rules Applicable | 30 Days from the date of availability of form on mca | As per normal fees rules | Normal Additional Fees | Every Company on which These Rules Applicable |
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).
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Name: CS Divesh Goyal
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Location: Delhi, New Delhi, IN
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we had filed DIR-3 KYC in the month of Sept 2018.
It is necessary to file the same for 2019-20. If so, the form gives error “the form already filed for the given DIN”
Pl help me
MCA issued a message on 13 April 2019:
“As per rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014, “every
individual who has been allotted a Director Identification Number (DIN) as on 31st March of a
financial year as per these rules shall, submit e-form DIR-3-KYC to the Central Government on
or before 30th April of immediate next financial year.
Provided that every individual who has already been allotted a Director Identification Number
(DIN) as at 31st March, 2018, shall submit e-form DIR-3 KYC on or before 5th October,2018.”
However, the DIR-3 KYC e-form presently available on the portal does not cater for the following:
(i) Filing on annual basis, and
(ii) Filing in respect of DINs allotted post 31 March 2018. It presently caters only to those
individuals who were allotted DINs as on 31 st March 2018 and whose DINs have been
marked as ‘Deactivated due to non-filing of DIR-3 KYC’.
Stakeholders may please note that DIN holders are required to file the DIR-3 KYC form
every year, so that they are aware of and confirm the data & information as available in the
MCA21 system.
With the objective of making the form more user friendly, the form is presently being
modified to enable pre-filling of data & information so that annual filings can be done by
DIN holders in a simple and user friendly manner.
The revised form, which will be shortly deployed, can be filed without any fee within a
period of 30 days from the date of deployment. Accordingly, DIN holders who had filed
DIR-3 KYC form earlier and complied with the said provisions may kindly await the
deployment of the modified form for fulfilling their compliance requirements.”
url: http://www.mca.gov.in/Ministry/pdf/DIR3KYCcompleteMessage_13042019.pdf