Compliance
Requirement UNDER Companies Act, 2013 and Rules made thereunder
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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
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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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With in 15
days from the date of publication of these rules
On or
before 03.09.2019
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IEPF
Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules,
2019
Statement
of unclaimed or unpaid amounts and details of Nodal Officer
The details
of the Nodal Officer and Deputy Nodal Officer duly indicating his or her
designation, postal address, telephone and mobile number and company
authorized e-mail ID shall be communicated to the Investor Education and
Protection Fund Authority in Form No. IEPF – 2 within fifteen days from the date
of publication of these rules and the company shall display the name of Nodal
Officer and his e-mail ID on its website:
Provided that any change in the Nodal Officer or
his details shall be communicated to the Authority through Form No. IEPF-2
within seven days of such change along with board resolution thereof.”;
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E Companies Act, 2013– Form IEPF-2
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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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Companies
Act, 2013
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On or
before 31.10.2019
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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)
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MSME-1
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v
Due dates of
ROC Return Filings
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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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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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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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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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v
Due dates of LLP
Return Filing:
LLP Form 8 (Statement of Account & Solvency) on or before
30.10.2019
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