Compliance Requirement UNDER Companies Act, 2013
and Rules made thereunder;
Applicable Laws/Acts
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Due Dates
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Compliance Particulars
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Forms / Filing mode
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Companies
Act, 2013
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Within 180
Days From The Date Of Incorporation Of The Company
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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.
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MCA E- Form INC 20A
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Companies
Act, 2013
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First declaration within 90 days from the
date of notification Dt. 08.02.2019
( i.e.
On or before 8th of May, 2019)
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A person
having Significant beneficial owner shall file a declaration to the reporting
company
i.e. within 90 days of the commencement of
the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e.
08.02.2019
In case
Subsequent Acquisition of the title of Significant Beneficial Owner / Any
Change therein a declaration in Form No. BEN-1 required to be filed to
the reporting company, within 30 days of acquiring such significant
beneficial ownership or any change therein.
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Form BEN-1
Draft Format available at
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Companies
Act, 2013
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31.12.2019
(Due Date Extended From 30.09.2019 to 31.12.2019)
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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 )
No
additional fee shall be levied if the same is filed within 30 days from the
date of deployment of the said e-form.
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Form BEN – 2
(e-form
deployed by Ministry (ROC)) on 01.07.2019
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Companies
Act, 2013
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On or
before 15.06.2019
(form can
be filed after due date with a fee of Rs. 10000 (one time fee)
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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 :
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Active Form
INC -22A
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Companies
Act, 2013
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14.10.2019
(can be filed after due date with a penalty of Rs. 5000/-)
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*DIN KYC
through DIR 3 KYC Form is an Annual Exercise.
Last date
for filing DIR-3 KYC for Financial year 2018-19 has been extended till 14th
October 2019
and
Annual
Exercise:
Penalty after due date is Rs. 5000/-(one time)
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E-Form DIR – 3 KYC
(Web Based and E-form)
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Companies
Act, 2013
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within 60
days from the conclusion of each half year
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Reconciliation
of Share Capital Audit Report (Half-yearly)
Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of
Securities) Rules, 2014
To be filed all unlisted companies, deemed
public companies
Till further clarification to be filled in
GNL-2
Applicable
w.e.f. 30.09.2019
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E-Form PAS – 6
(E-Form, Not
yet deployed)
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Companies
Act, 2013
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30.11.2019
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IEPF Authority
(Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019
Statement
of unclaimed and unpaid amounts
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Form IEPF-2
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Companies
Act, 2013
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On or
before 31.12.2019
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Statement
of Amounts credited to Investor Education and Protection Fund Pursuant to
Rule 5(4A)
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IEPF Form –
1A
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Companies
Act, 2013
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On or
before 30.11.2019
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Annual
Return To Be Filed By Auditor With The National Financial Reporting Authority
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NFRA-2
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v
Due dates of
ROC Return Filings
Sl. No.
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Particulars
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Due Date
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E- Form
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1
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Appointment
of Auditor
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Within 15
days from the conclusion of AGM
(ratification at every annual general meeting is not
mandatory)
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ADT-1
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2
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Filing of
financial statement and other documents with the ROC
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On or before 30.11.2019
(due date extended)
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)
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AOC-4
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3
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Filing of
annual return by a company.
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On or before 31.12.2019
(due date extended)
With in 60 days
from the conclusion of AGM
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MGT-7
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4
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Filing of
Cost Audit Report with the Central Government
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On or before 31.12.2019
(due date extended)
With in 30
days from the receipt of Cost Audit Report
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CRA-4
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5
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Filing of
Resolutions and agreements to the Registrar
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With in 30
days from the date of Board Meeting.
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MGT-14
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Key Updates :
1. Forms NDH-1, NDH-2 and NDH-3
notified vide the Nidhi Rules 2014 shall be available for filing as
e-Forms w.e.f 1st November 2019. Please
note that these forms were hitherto filed as attachments to forms GNL-2 and
RD-1. However, with the introduction of the eForms, these forms shall now be
filed independently.
2. Form NDH-4
(Form for filing application for declaration as Nidhi Company and for updation
of status by Nidhis) notified vide the Nidhi (Amendment) Rules 2019 dated 1st
July 2019 shall be available for filing w.e.f 11th October 2019’.
3. While filing
forms SPICe - eMoA & eAoA, Only
declaration by first subscriber(s) and director(s) in INC-9 is mandatory
and affidavit is NOT required
to be filed. Stakeholders are requested NOT to file Affidavits as a simple
Declaration is adequate.
4. Relaxation
of additional fees and extension of last date in filing of forms MGT-7 (Annual Return)
and AOC-4 (Financial Statement) under the Companies Act, 2013:
Keeping in
view the requests received from various stakeholders seeking extension of time
for filing of financial statements for the financial year ended 31.03.2019 on
account of various factors . it has been decided to extend the due date for filing of e-forms AOC-4, AOC-4 (CFS) AOC-4
XBRL upto 30.11.2019 and e-form MGT-7 upto 31.12,2019 by companies
without levy of additional fee.
5. Relaxation
of additional fees and extension of last date of filing of CRA-4 (cost audit
report) for FY 2018-19 under the Companies Act, 2013 (General Circular No.12/2019)
Last date for filing of CRA-4
(cost audit report) for all eligible companies for the FY 2018-19, without
payment of additional fee till 31st
December, 2019.
6. Relaxation
of additional fees and extension of last date of filing of form IEPF – 1A and
Form IEPF -2:
Ministry has
decided to relax the additional fee payable by Companies on filing of Form
IEPF-1A upto 31.12.2019 and Form IEPF -2 (for the purpose of filing statement
of unclaimed and unpaid amounts) upto 30.11.2019.
7. Data Bank Notification Relating
to IICA (applicable w.e.f. 01.12.2019)
In exercise of the powers
conferred by sub-section (1) of section 150 of the Companies Act, 2013 (18 of
2013), the Central Government hereby notifies the Indian Institute of Corporate Affairs at Manesar (Haryana), as an
institute to create and maintain a data bank containing names, addresses and
qualifications of persons who are eligible and willing to act as independent
directors, for the use of the company making the appointment of such directors.
[
8.
Update on
DIR 3 KYC (DIN Status):
Please note
that the DINs which have not complied
with the requirement of filing DIR-3 KYC have since been marked as ‘Deactivated due to non-filing
of DIR-3 KYC’. Such DINs are
not allowed to be used for filing any eforms on MCA21 portal.
In case the
present status of your DIN is ‘Deactivated due to non-filing of DIR-3 KYC’, you
are required to file ‘KYC’ using eform DIR-3 KYC or DIR-3-KYC-WEB service as
applicable with prescribed fee of INR 5000 to re-activate your de-activated
DIN.
Important Notifications
(October 2019):
Sl. No.
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Particular(s)
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Link(s)
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1
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Notification dt 30.10.2019-Jurisidiction of
RD, New Delhi -UT of JK and UT of Ladakh
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2
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Notification dt 30.10.2019-ROC
Jammu-Jurisdiction of Adjudication of Penalties-UT of JK and UT of Ladakh
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3
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Notification - Section 396 dt 30.10.2019
for ROC Jammu -Jurisdiction of UT of JK and UT of Ladakh
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4
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Companies (Accounts) Amendment Rules, 2019
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5
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Companies (Creation and Maintenance of
Databank of Independent Directors) Rules, 2019
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6
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Companies (Appointment and Qualification of
Directors) Fifth Amendment Rules, 2019
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7
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Companies (Cost Records and Audit)
Amendment Rules, 2019
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8
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Companies (Filing of Documents and Forms in
Extensible Business Reporting Language), Amendment Rules, 2019
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9
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Companies Incorporation Eighth Amendment
Rules, 2019
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10
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Notification for Delegation of powers to
Tribunal -Section 458 read with section 418 of the Companies Act 2013
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11
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Companies (Meetings of Board and its
Powers) Amendment Rules 2019
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v
Due dates of LLP
Return Filing:
LLP Form 8 (Statement of Account & Solvency) on or before
30.10.2019
The charge details i.e. creation, modification or satisfaction
of charge, can be filed through Appendix to e-Form 8 (Interim)
Form LLP -8 can be filed after due date i.e. 30.10.2019 with a
penalty of Rs. 100/- per day till the filing is completed.
