Statutory and Tax Compliance Calendar contains compliance’s related to GST (GSTR 1, GSTR 3B, GSTR 6, GSTR 5 & GSTR 5A) Income Tax (Due date of TDS Payment, Advance Tax payment, TDS Return Filing, Income Tax Return Filing, TDS Certificate Issue etc.), EPF, ESIC, LODR/SEBI, Companies Act, 2013 and other compliances. It explains form which needs to be filed and due date of the same. Please note List of Compliance may not be exhaustive list of Compliances.

Statutory and Tax Compliance Calendar for the Month of November 2019

S.No Particulars of Compliance Forms/returns Due Date
  Compliances Calendar for GST    
1. Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of October, 2019. GSTR-7 10-11-2019
2. The due date for furnishing statement by e-commerce companies for the Month of October, 2019. GSTR-8 10-11-2019
3. Annexure of outward supplies of taxable goods and/or services for the Month of October 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR 1 11-11-2019
4. Return for Input Service Distributor. GSTR – 6 13-11-2019
5. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 &

GSTR – 5A

20-11-2019
6. Simple GSTR return for the month of October, 2019 GSTR 3B 20-11-2019
7. GST Annual Return for the year 2017-18. GSTR-9 30-11-2019
8. GST Annual Return (Composition Scheme) for the year 2017-2018. GSTR-9A 30-11-2019
9. GST Annual Return for the year 2017-18 (for Assesses having turnover exceeding 2 Cr.). GSTR-9C 30-11-2019
10. Salient features of new GST returns & Form GST ANX-1 & GST ANX-2:

The documents containing the features of all types of new returns may be obtained from “Download” of the portal: gst.gov.in.

The new return system is proposed to be put into place from April 2020. The prototype system of new GST return will be for taxpayers and other stakeholder to familiarize themselves with the ANX-1, ANX-2 and the matching tool.

The implementation plan of new returns based on ANX 1 and ANX-2 will be announced shortly.

The new return system is proposed to be put into place from April 2020
  Compliances Calendar for ESI and PF Payments    
1. PF Payment for October 2019 ECR 15-11-2019
2. ESIC Payment for October 2019 ESI Challan 15-11-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted/collected for the month of October, 2019.

However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

07-11-2019
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2019​. 14-11-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2019 14-11-2019
4. ​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2019​ 15-11-2019
5. ​Due date for furnishing of form by an office of the Government where TDS/TCS for the month of October, 2019 has been paid without the production of a challan​ Form 24G 15-11-2019
6. ​Due date for furnishing statement in Form by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2019​ Form no. 3BB 15-11-2019
7. ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2019​ 30-11-2019
8. ​Due date for furnishing of​ challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2019 30-11-2019
9. ​Annual return of income for the assessment year 2019-20 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) 30-11-2019
10. ​Audit report under section 44AB for the assessment year 2019-20 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E 30-11-2019
11. ​Report to be furn​ished in Form in respect of international transaction and specified domestic transaction Form 3CEB 30-11-2019
12. ​Report in Form by a constituent en​tity of an international group for the accounting year 2018-19​ Form No. 3CEAA 30-11-2019
13. ​Country-By-Country Report in Form by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2018-19 Form No. 3CEAD 30-11-2019
14. ​Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2018-19 (Form No. 64) 30-11-2019
15. ​Statement to be furnished in Form by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2018-19) to units holders​​ Form No. 64D 30-11-2019
16. Due date to exercise option of safe harbour rules for international transaction by furnishing Form. Form 3CEFA 30-11-2019
17. ​Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form. Form 3CEFB​​ 30-11-2019
18. ​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2018-19. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A​ Form No. 64A​ 30-11-2019
19. ​Due date for e-filing of report by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager.​ Form No. 3CEJ 30-11-2019
20. ​Application in Form for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2019) Form 9A 30-11-2019
21. Statement in Form to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on November 30, 2019) Form no. 10 30-11-2019
22. ​Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction] 30-11-2019
23. ​​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2019)​ 30-11-2019
24. ​Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form (if due date of submission of return of income is November 30, 2019).​​ Form no. 67 30-11-2019
Compliances Calendar for LODR/SEBI
1. Submission of quarterly and year-to-date standalone financial results to the stock exchange(s) (other than last quarter) along with Limited Review Report or Audit Report as applicable.

Consolidated quarterly financial results Shall also be submitted.

As part of standalone and consolidated financial results for half year, the statement of cash flow for half year to be submitted.

15-11-2019

(Within 45 days from quarter end)

2. The listed entity shall submit disclosures of related party transactions on a Consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website. within 30 days from the date of publication of its standalone & consolidated financial results for the half year
3. New formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity. 

(As per SEBI’s Circular No. CIR/CFD/CMD1/ 80 /2019 dated July 19, 2019 applicable with respect to the financial results for the quarter ending September 30, 2019 and after.)

for the quarter ending September 30, 2019
  Compliances Calendar for RBI    
1.       “The Company / reporting entity shall take approval from the RBI in case of submission of FLA Return of 2019 / revision of FLA Return of 2019 after due date i.e July 31, 2019.

Further, submission of FLA returns for previous years will be activated only after September 01, 2019 (as per FLAIR Portal)

FLAIR
  Compliance Calendar for Companies Act, 2013    
1. Reconciliation of Share Capital Audit Report (Half-yearly). (They shall come into force with effect from 30.09.2019)

(As per Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019)

e-form PAS 6

(form not yet deployed by the MCA as on date)

29-11-2019
2. Filing of Financial Statements for the year ended 31.03.2019. AOC 4, AOC 4 (CFS), AOC 4 (XBRL) 30-11-2019
3. Form IEPF-2 is required to be filed by the company/Corresponding New Bank which shall contain investor wise details of unclaimed and unpaid amounts in respect of dividends, debentures, deposits, etc. as on the Annual General Meeting (AGM) date. Form IEPF-2 30-11-2019
4. MCA has notified the Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019, and the Companies (Accounts) Amendment Rules, 2019. 

(The notifications shall come into force with effective from Dec 01, 2019)

If a person is already appointed as Independent Director (ID) in a Company, on 01.12.2019 (the commencement of these rules) shall within period of three month from such commencement i.e. 29th February, 2020 apply online to the institute for inclusion of his name in the data bank.

After inclusion of the name in data bank shall pass an online proficiency self-assessment test conducted by the institute within a period of one year from the date of inclusion of his name in the data bank, (i.e. 1 year from 29th February, 2020 or any other date of inclusion of name in data bank). Failing which, his name shall stand removed from the databank of the institute.

Individuals who have served for a period of 10 years as on date of inclusion of his name in databank as director or Key Managerial Personnel (KMP) in listed public company or unlisted public company having paid up capital of Rs. 10 crore or more shall not be required to pass online proficiency self-assessment test.

effective from Dec 01, 2019
5. Filing of Annual Return with the Registrar of Companies within 60 days of AGM. Form MGT-7 31-12-2019
6. Filing of e-form BEN-2 by the Reporting Co. under the Companies (Significant Beneficial Owners) Rules, 2018 (as amended by the Companies (SBO) Amendment Rules, 2019. Form BEN-2 31-12-2019
7. Filing of Cost Audit Report for the year ended 31.03.2019. Form CRA – 4 31-12-2019
8. Statement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5(4A). Form IEPF-1 A 31-12-2019

Statutory and Tax Compliance Calendar for October 2019

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Due date for filing GSTR-7 to be filed by the by the to be filed by the person who is required to deduct TDS under GST for the month of September 2019. GSTR-7 10-10-2019
2. The due date for furnishing statement by e-commerce companies for the Month of September 2019. GSTR-8 10-10-2019
3. Return of outward supplies of taxable goods and/or services for the Month of September 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-10-2019
4. Return for Input Service Distributor. GSTR – 6 13-10-2019
5. Due date for filing CMP 08 by Composition Dealer for the quarterly return ending September, 2019. CMP-08 18-10-2019
6. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 & GSTR – 5A 20-10-2019
7. Simple GSTR return for the month of September, 2019. GSTR 3B 20-10-2019
8. Return of outward supplies of taxable goods and/or services for the Quarterly ending September 2019 (for Assesses having turnover upto 1.5 Cr.) Quarterly Return. GSTR -1 31-10-2019
9. GST Annual Return for the year 2017-18. GSTR-9 30-11-2019
10. GST Annual Return (Composition Scheme) for the year 2017-2018. GSTR-9A 30-11-2019
11. GST Annual Return for the year 2017-18 (for Assesses having turnover exceeding 2 Cr.). GSTR-9C 30-11-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for September 2019 ECR 15-10-2019
2. ESIC Payment for September 2019 ESI Challan 15-10-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted/collected for the month of September, 2019.

However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

07-10-2019
2. Due date for deposit of TDS for the period July 2019 to September 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. 07-10-2019
3. Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of September, 2019 has been paid without the production of a challan. Form 24G 15-10-2019
4. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2019 15-10-2019
5. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2019 15-10-2019
6. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form for quarter ending September, 2019. Form no. 15CC 15-10-2019
7. Quarterly statement of TCS deposited for the quarter ending September 30, 2019 15-10-2019
8. Upload declarations received from recipients in Form during the quarter ending September, 2019 Form No. 15G/15H 15-10-2019
9. Due date for furnishing statement in Form by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2019. Form No. 3BB 15-10-2019
10. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2019. 30-10-2019
11. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2019. 30-10-2019
12. Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2019. 30-10-2019
13. Intimation by a designated constituent entity, resident in India, of an international group in Form for the accounting year 2018-19. Form No. 3 CEAB 31-10-2019
14. Quarterly statement of TDS deposited for the quarter ending September 30, 2019 31-10-2019
15. Due date for furnishing of Annual audited accounts for each approved programmes under section 35 (2AA) 31-10-2019
16. Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2019 31-10-2019
17. Copies of declaration received in Form during April 1, 2019 to September 30, 2019 to the concerned Director/Joint Director. Form No. 60 31-10-2019
18. Statement in Form to be furnished to accumulate income for future application under section 10(21) or 11(1). Form No.10 31-10-2019
19. Due date for filing of audit report under section 44AB for the assessment year 2019-20 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2019) has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019. 31-10-2019
Compliances Calendar for LODR/SEBI
1. Corporate Governance Report under Regulation 27(2) 15-10-2019
2. Shareholding Pattern under Regulation 31(b) 21-10-2019
3. Statement of Grievance Redressal Mechanism Regulation 13(3) 21-10-2019
4. Reconciliation of share capital audit Report (SEBI- DP Reg.) 30-10-2019
5. Certificate from Practicing Company Secretary under Regulation 40 (9) 30-10-2019
6. Compliance Certificate certifying maintaining physical & electronic transfer facility under Regulation 7 (3) 30-10-2019
7. Submission of Annual Report (Reg – 34)

A copy of the annual report sent to the shareholders along with the notice of the AGM

Not later than the day of commencement of dispatch to its shareholders
Compliances Calendar for RBI
1. “The Company / reporting entity shall take approval from the RBI in case of submission of FLA Return of 2019 / revision of FLA Return of 2019 after due date i.e July 31, 2019.

Further, submission of FLA returns for previous years will be activated only after September 01, 2019 (as per FLAIR Portal)

FLAIR
Compliance Calendar for Companies Act, 2013
1. Annual General Meeting & Annual Compliances (for companies having approved its financial statements for the year 2018-19)
Filing of form within 30 days from the date of passing of Board Resolution for approval of financial statements and the Board’s report.

(Not applicable for a Private Company and Specified IFSC Public Company)

Form MGT 14
Conducting the Annual General Meeting (AGM) of a Company. 30-09-2019
Filing of Form for Appointment/ Reappointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of AGM. Form ADT-1 14-10-2019
Filing of Financial Statements with the Registrar of Companies within 30 days of AGM. Form AOC-4 /AOC 4 – XBRL 29-10-2019
Filing Report on AGM within 30 days of AGM. (Applicable only for Listed Public Company) Form MGT-15 29-10-2019
Filing of Annual Return with the Registrar of Companies within 60 days of AGM. Form MGT-7 29-11-2019
2. Application for KYC by way of MCA’s Web Based Verification Service and filing of DIR-3 KYC E-form for all Directors for the year ending 31.03.2019.

Note: e-Form DIR-3 KYC is to be filed by an individual who holds DIN and is filing his KYC details for the first time or by the DIN holder who has already filed his KYC once in eform DIR-3 KYC but wants to update his details. & Web service DIR-3-KYC-WEB is to be used by the DIN holder who has submitted DIR-3 KYC eform in the previous financial year and no update is required in his details.

e-form DIR 3 KYC & MCA’s Web Based Verification Service 14-10-2019
3. Filing of Statement of Account & Solvency (LLP Form 8) with the ROC for the Financial year 2018-19 by all Limited Liability Partnership(s). LLP Form 8 30-10-2019
4. All companies, who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per the provisions of section 9 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), shall submit a return to the ROC in the interval of half yearly return. MSME Form I 31-10-2019
5. Reconciliation of Share Capital Audit Report (Half-yearly). (They shall come into force with effect from 30.09.2019)

(As per Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019)

e-form PAS 6

(form not yet deployed by the MCA as on date)

29-11-2019
6. Filing of e-form BEN-2 by the Reporting Co. under the Companies (Significant Beneficial Owners) Rules, 2018 (as amended by the Companies (SBO) Amendment Rules, 2019. Form BEN-2 31-12-2019
7. Due date for filing of Form NDH-4 by the Nidhi incorporated under the Act on or after 1st July, 2019: Within 60 days after the expiry of 1 year from the date of its incorporation or the period up to which extension of time has been granted by the Regional Director.
8. Due date for filing of Form NDH-4 by every existing Nidhi company incorporated before 1st July, 2019: Within a period of 1 year from its date of incorporation OR within a period of 6 months from the date of commencement of Nidhi rules 2019, whichever is later.
9. Due date for filing of Form NDH-4 by Companies declared as Nidhi under previous Company Law: Within a period of 6 months from the date of commencement of Nidhi (Amendment) Rules, 2019.
10. For the charges created or modified on or after the 2nd November, 2018 following additional fees or advalorem fees as the case may be, shall be payable with effect from 1st August, 2019.

Period of Stay Small Companies and OPCs Other than Small Companies and OPCs
Up to 30 days 3 times of normal fees 6 times of normal fees
More than 30 days and up to 90 days 3 times of normal fees plus an advalorem fee of 0.025 per cent of the amount secured by the charge, subject to the maximum of 1 lakh rupees. 6 times of normal fees, plus an advalorem fee of 0.05 per cent of the amount secured by the charge, subject to the maximum of 5 lakh rupees”.

Statutory and Tax Compliance Calendar for September 2019

S. No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. The due date for furnishing statement by e-commerce companies for the Month of August 2019. GSTR-8 10-09-2019
2. Return of outward supplies of taxable goods and/or services for the Month of August 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-09-2019
3. Return for Input Service Distributor. GSTR – 6 13-09-2019
4. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 &

GSTR – 5A

20-09-2019
5. Simple GSTR return for the month of August, 2019. GSTR 3B 20-09-2019
6. Due date for filing monthly return GSTR-3B for the month of July, 2019 for Registered persons whose principal place of business is in the specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand. GSTR 3B 20-09-2019
7. Due date for filing monthly return GSTR-3B for the month of July, 2019 for Registered persons whose principal place of business is in the State of Jammu and Kashmir. GSTR 3B 20-09-2019
8. GST Annual Return for the year 2017-18 GSTR-9 30-11-2019
9. GST Annual Return (Composition Scheme) for the year 2017-2018 GSTR-9A 30-11-2019
10. GST Annual Return for the year 2017-18 (for Assesses having turnover exceeding 2 Cr.) GSTR-9C 30-11-2019
11. Filing of intimation, in FORM GST CMP-02, for availing the option of payment of tax under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (by exclusive supplier of services) CMP-02 30-09-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for August 2019 ECR 15-09-2019
2. ESIC Payment for August 2019 ESI Challan 15-09-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted/collected for the month of August, 2019.

However, all sum deducted/ collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

07-09-2019
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2019. 14-09-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2019. 14-09-2019
4. Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of August, 2019 has been paid without the production of a challan​. Form 24G 15-09-2019
5. Due date for furnishing statement in Form by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2019​. Form No. 3BB 15-09-2019
6. ​Second instalment of advance tax for the assessment year 2020-21 15-09-2019
7. Audit report under section 44AB for the assessment year 2019-20 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2019). 30-09-2019
8. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2019 30-09-2019
9. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2019 30-09-2019
10. Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is September 30, 2019)​ 30-09-2019
11. Annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).​ 30-09-2019
12. Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on September 30, 2019) 30-09-2019
13. Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on September 30, 2019) 30-09-2019
14. Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction] 30-09-2019
15. Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is September 30, 2019).​ 30-09-2019
Compliances Calendar for LODR/SEBI
NIL
Compliances Calendar for RBI
1.       “The Company / reporting entity shall take approval from the RBI in case of submission of FLA Return of 2019 / revision of FLA Return of 2019 after due date i.e July 31, 2019.

Further, submission of FLA returns for previous years will be activated only after September 01, 2019 (as per FLAIR Portal)

FLAIR
Compliance Calendar for Companies Act, 2013
1. Annual General Meeting & Annual Compliances (for companies having approved its financial statements for the year 2018-19)
Filing of form within 30 days from the date of passing of Board Resolution for approval of financial statements and the Board’s report.

 (Not applicable for a Private Company and Specified IFSC Public Company)

Form MGT 14
Conducting the Annual General Meeting (AGM) of a Company. 30-09-2019
Filing of Form for Appointment/Reappointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of AGM. Form ADT-1
Filing of Financial Statements with the Registrar of Companies within 30 days of AGM. Form AOC-4 /AOC 4 – XBRL
Filing Report on AGM within 30 days of AGM. (Applicable only for Listed Public Company) Form MGT-15
Filing of Annual Return with the Registrar of Companies within 60 days of AGM. Form MGT-7
2. Filing of e-form BEN-2 by the Reporting Co. under the Companies (Significant Beneficial Owners) Rules, 2018 (as amended by the Companies (SBO) Amendment Rules, 2019. Form BEN-2 30-09-2019
3. Application for KYC by way of MCA’s Web Based Verification Service and filing of DIR-3 KYC E-form for all Directors for the year ending 31.03.2019.

Note: e-Form DIR-3 KYC is to be filed by an individual who holds DIN and is filing his KYC details for the first time or by the DIN holder who has already filed his KYC once in eform DIR-3 KYC but wants to update his details. & Web service DIR-3-KYC-WEB is to be used by the DIN holder who has submitted DIR-3 KYC eform in the previous financial year and no update is required in his details.

e-form DIR 3 KYC & MCA’s Web Based Verification Service 30-09-2019
4. Reconciliation of Share Capital Audit Report (Half-yearly). (They shall come into force with effect from 30.09.2019)

(As per Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019)

e-form PAS 6

(form not yet deployed by the MCA as on date)

Within 60 days from the conclusion of Half year
5. Due date for filing of Form NDH-4 by the Nidhi incorporated under the Act on or after 1st July, 2019:  Within 60 days after the expiry of 1 year from the date of its incorporation or the period up to which extension of time has been granted by the Regional Director.
6. Due date for filing of Form NDH-4 by every existing Nidhi company incorporated before 1st July, 2019:  Within a period of 1 year from its date of incorporation OR within a period of 6 months from the date of commencement of Nidhi rules 2019, whichever is later.
7. Due date for filing of Form NDH-4 by Companies declared as Nidhi under previous Company Law:  Within a period of 6 months from the date of commencement of Nidhi (Amendment) Rules, 2019.
8. For the charges created or modified on or after the 2nd November, 2018 following additional fees or advalorem fees as the case may be, shall be payable with effect from 1st August, 2019.

Period of Stay Small Companies and OPCs Other than Small Companies and OPCs
Up to 30 days 3 times of normal fees 6 times of normal fees
More than 30 days and up to 90 days 3 times of normal fees plus an advalorem fee of 0.025 per cent of the amount secured by the charge, subject to the maximum of 1 lakh rupees. 6 times of normal fees, plus an advalorem fee of 0.05 per cent of the amount secured by the charge, subject to the maximum of 5 lakh rupees”.
9. All companies, who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per the provisions of section 9 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), shall submit a return to the ROC in the  interval of half yearly return. MSME Form I 31-10-2019
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