Article content ROC Compliance applicable on the Listed Companies, Unlisted public Companies and Private Companies according to the applicability of Section.

Article Further define Section, Form, Purpose, whether e-form need to submit with ROC or not, Timeline, Applicability. MCA Circular no. 06/2021 dated 03.05.2021 was considerd at the time of preparing this Article.

S. N.
Title
Section
From
Purpose
E- form
Time Line as per Companies Act
Applicability
Effect of MCA Circular dated 03.05.2021
1
Disclosure of Directors Interest by Directors
Sec 184(1)
MBP 1
Every Director of the Company in First Meeting of the Board of Director in each Financial Year shall disclose his interest in other entities.
No
1st Board Meeting of FY or participates as a director
-Listed Company
-Public Company
-Private Limited Company
2
Disclosure of Non- Disqualification by Directors
Sec 164(2)
143(3)(g)
DIR 8
Every Director of the Company in each Financial Year will file with the Company disclosure of Non-disqualification.
No
1st Board Meeting of FY or participates as a director
-Listed Company
-Public Company
-Private Limited Company
3
Declaration by independent director
Sec 149(7)
Declaration that he meets the criteria of independence as provided in sub-section (6).
No
1st Board Meeting of FY or participates as a director
-Listed Company
-Public Company having
-Paid-up share capital of 10 Crore or More,
-Turnover of 100 Crore or More or
– outstanding loans, debentures and deposits exceeding 50 Crore in aggregate.
4
Filing of Resolution
Sec 117 read with Sec 179
MGT 14
Company will file MGT-14 along with copy of Board Resolution
Ex: Approval of Directors’ Report and Financial Statement with ROC, Appointment of Internal Auditor, Secretarial Auditor & KMP
Yes
Within 30 Days of Resolution
Attachments:
-Board Resolution
-Listed Company
-Public Company (Only Reporting of Approval of Director’s Report and Financial Statements)
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
5
Reconciliation of Share Capital Audit Report
Rule 9A Companies (Prospectus and Allotment of Securities) Rules, 2014
PAS-6
Unlisted Public Company is need to submitted Reconciliation of Share Capital Audit Report to the Registrar duly certified by a company secretary in practice or chartered accountant in practice.
Yes
within sixty days from the conclusion of each half year.
– Unlisted Public Company
Last Date for filling of e-form will be 31.07.2021 for the half year ended on 31st march 2021
6
Return of Deposit
Sec 73 rule 16
DPT- 3
Company is required to file this form every year on or before 30th June in respect of return of Deposit and Particulars Not considered as Deposit as on 31st March.
Yes
On or before 30th June
-Listed Company
-Public Company
-Private Limited Company
7
Disclosure of Significant Beneficial Owner
Sec 90
BEN- 2
BEN- 2 is filed after receipt of declaration by SBO in BEN- 1
Yes
Event Based Within 90 days of Receipt of BEN 1
-Listed Company
-Public Company
-Private Limited Company
8
KYC of Directors
Rule 12A
DIR-3 KYC
Directors need to file in case of any change in KYC filed earlier or in Not filed at all. In case of No change from previous filed DIR-3 then Director Not to Web Check the Form.
Yes
30th September
-Listed Company
-Public Company
-Private Limited Company
9
Delay in Payment to MSME Vendor
Sec 405
MSME- 1
Company has to file this return in respect of pending payments to MSME vendors as at end of half year.
Yes
Half Yearly:
·                  April to September: 31st October
·                  October to March: 30th April
-Listed Company
-Public Company
-Private Limited Company
Last Date for filling of e-form will be 31.07.2021 for the half year ended on 31st march 2021
10
Auditor Appointment
Sec 139
ADT- 1
As per sec 139 Auditor may be appointed for 5 (Five) years.
Yes
Within 15 Days of Appointment or change in appointment
– Listed Company
– Public Company
-Private Limited Company
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
11
Report on AGM
Sec 121
MGT 15
Every listed public company shall prepare a report on each AGM including the confirmation to the effect that the meeting was convened, held and conducted and file the same in e-Form MGT-15 with ROC.
Yes
Within 30 Days of AGM
-Listed Company
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
12
Annual Filing
Sec 137
AOC 4 / AOC 4 XBRL
Annual Return
Yes
Within 30 Days of AGM
-Listed Company
-Public Company
-Private Limited Company
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
13
Cost Auditor
Sec 148(3)
CRA- 2
cost audit shall be conducted by Cost Accountant in Practice who shall be appointed by the Board on such remuneration as determined by the members in such a manner as may be prescribed
Yes
Within 30 Days of Appointment or change in appointment
-Every company specified in item (A) and Item (B) of rule 3
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
14
Cost Audit Report
Sec 148(6)
CRA- 4
Form for filing Cost Audit Report with the Central Government.
Yes
Within a period of 30 days from the date of receipt of a copy of the cost audit report
-Every company specified in item (A) and Item (B) of rule 3
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
15
Annual Filing
Sec 92
MGT 7
Annual Return, Signature of CS in employment required for Listed Company and in other case from PCS.
Yes
Within 60 days of AGM
Attachments:
Shareholding Pattern
-MGT 8 (If Applicable)
-Listed Company
-Public Company
-Private Limited Company
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
16
Compliance certificate by PCS
Sec 92
MGT 8
Requires PCS Signature
MGT 7
Attach with MGT -7
-Listed Company,
A Company having
–Paid-up Share Capital of 10 Crore or More, or
– Turnover of Rs. 50 Crore or more
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
17
Appointment
Sec 196
MR- 1
Return of appointment and re-appointment of Managing Director or Whole Time Director or Manager.
Yes
Within 60 Days of Appointment
-Listed Company
-Public Company
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021
18
Appointment
Sec 149
DIR- 12
Appointment of Directors and the key managerial personnel or changes in designation.
Yes
Within 30 Days of Appointment or change in designation.
-Listed Company
-Public Company
-Private Limited Company
If form due during 1st April 2021 to 31st may, 2021 than last for filling of e-form date will be 31.07.2021

CFSS Form need to submit on or before 30th June 2021, for a company who have availed the benefited of the scheme.

Note: – MCA Circular no. 06/2021 dated 03.05.2021 was consider in this article. However, any further Circular/ Notification may affect the extended due date mention above.

Author Bio

Qualification: CS
Company: N/A
Location: Burhanpur, Madhya Pradesh, India
Member Since: 05 Apr 2021 | Total Posts: 2
Mr. Vijay Shah is Associate member of The Institute of Company Secretaries of India (ICSI) and having good experience in Companies Act, SEBI Regulation, Stock Exchange compliances. He currently working in Bangalore with one of the Listing Company. View Full Profile

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