Key Notes:
1. Short brief on Director KYC
Due date : 14.10.2019
·
Who is
required to file
As
on 31.03.2019 , every person, having DIN, needs to file KYC.(including
disqualified director)
·
If first time
KYC - file DIR 3 KYC via E-form
·
If
subsequent- (means first time KYC done via filing E form):
A) if details
unchanged – DIR- 3 Web kyc (only OTP's required
to be entered, no form, no DSC, no applicant certification required)
B) any DIN
holder who wants to update any information of
his KYC details must update the same through filing of e-Form DIR-3 KYC only.
Filing after due date - penalty of Rs. 5000/- applicable.
·
Consequences
of non filing:
DIN will be shown as *deactivated due to non filing of DIR 3 KYC
·
One Time
Password: (OTP's)
If OTP'S not received:
OTP's can be generated twice at a
time for a single DIN holder, in case where both chances gone, you have to wait
for 30 minutes to send another OTP's (in a day)
2. Form NFRA -2:
Annual Return
To Be Filed By Auditor With The National Financial Reporting Authority
·
Applicable
Law(s)
Ø Section 132 of the Companies Act, 2013 and
Ø Rule 5 of the National Financial Reporting Authority Rules, 2O18
·
Category of
Auditor(s), (reporting required by)
Ø Individual
Ø Firm
Ø Indian LLP
Ø Foreign LLP
·
Important
details required under NFRA -2 from Auditors:
Ø Whether the auditor has resigned from his post in any company/body
corporate during the past three years.
Ø Number of companies/ bodies corporate in which the auditor resigned
during the past three years.
Ø Whether the Auditor has withdrawn an audit report on financial
statements, or withdrawn its consent to the use of its name in a report,
document, or written communication in the past three reporting periods.
Ø Number of companies/ bodies corporate in which such withdrawal took place
during the past three years
Ø A statement of the quality control policies and procedures of the Auditor
for its auditing practice during the reporting period.
Important Links
|
Particulars
|
Links
|
|
Form NFRA -2 is
available for understanding and
NFRA (Amendments),
Rules, 2019
|
|
|
NFRA Rules 2018
(Principle Rules)
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