Article explains what is Form DPT-3,Form DIR-3 KYC,Form INC – 22A (ACTIVE) and Form MSME-1, who has to file these forms, When thswe needs to be filed, Due date of filing, What if not filed, and Non Compliance Consequences.
|Particulars||Form DPT-3||Form DIR-3 KYC||Form INC – 22A
|What is Form ?||Details for Outstanding Loans not considered as deposit||Annual KYC of Person holding Director Identification Number (DIN)||‘ Tagging Identities & Verification of Registered Office & KYC of Company||Compliance to report outstanding dues to Micro or Small Enterprises|
|Who has to file Mandatory ?||Every Company having any loan outstanding as on January 22nd, 2019||Every Person (including Disqualified directors) having DIN as on 31st March, 2019||Every Company incorporated as on December 31st , 2017||Every Company having outstanding dues for more than 45 days as on January 22nd, 2019|
|When to be Filed? (Due Date)||One Time Return April 20th, 2019 Periodically- 30th June of Every Year||30th April||25th April, 2019||One Time : 30 Days from Form availability Half Yearly – April to Sept- Oct 31st Oct to Mar – April 30th|
|What if Not Filed? (Non Compliance Consequences)||Heavy Late Fees and Penalty||Late Fees : INR 5,000 & Deactivation of DIN||Late Fees: INR 10,000 Penalty: INR 1,000 per day & also other consequences
|Company: Fine up to INR 25,000 Directors/CFO/CS: Fine INR 25,000 to 3,00,000 or imprisonment up to 6 Months or both|
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