MCA / ROC Compliance Calendar for the month of February 2020 WITH UPDATES
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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31.03.2020
(Due Date Extended From 30.09.2019 to 31.12.2019 and further
extended to 31.03.2020
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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 )
BEN -2 due
date extended till 31.03.2020
Circulars
Link:
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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 November 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 date of deployment of this form on the website of the
Ministry.
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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
Extension Notification:
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E-Form PAS – 6
(E-Form, Not
yet deployed)
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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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90 days
from the date of deployment of this form on the website of
(NFRA).
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Annual Return To Be Filed By Auditor With
The National Financial Reporting Authority
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NFRA-2
(form not yet deployed)
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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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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 29.O2.2O2O.
(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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Note:
1. *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- UT of J&K and UT of Ladakh –
extension of time for filing of financial statements for the financial
year ended 31.03.2019. Therefore, it has been decided to extend the due date
for filing of e-forms AOC-4, AOC-4 (CFS) AOC-4 XBRL and e-form MGT-7 upto
31.01.2020, for companies having jurisdiction in the UT of J&K and UT of
Ladakh without levy of additional fee.’
2.
*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, 2O13
3. Relaxation
of additional fees and extension of last date of filing of AoC-4 NBFC (Ind AS)
and AoC-4 CFS NBFC (Ind AS) for FY 2018-19 under the Companies Act, 2013 -
MCA vide general circular No. 02/2020 dated
31.01.2020 has introduced two new forms on MCA Portal.
1.
AOC
– 4 NBFC (Ind AS) - deployed w.e.f.
31.01.2020
2.
AOC
– 4 CFS NBFC (Ind AS) – deployed w.e.f. 17.02.2020
And it has been to extend the last date for
filing AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) for all eligible
Companies for the FY 2018-19 without additional fees till 31st
March, 2020.
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.
MCA Updates |
Sl. No.
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Particulars of the Circulars
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Link
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1
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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
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2
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Extension
for filing BEN-2
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3
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Companies
(appointment and managerial personnel) Amdt Rules 2020
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4
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Insolvency
and Bankruptcy Code(Amendment) Ordinance, 2019
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5
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Companies
(Winding Up) Rules 2020
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6
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Relaxation
of additional fees and extension of last date of filing of AoC-4 NBFC (Ind
AS) and AoC-4 CFS NBFC (Ind AS) for FY 2018-19 under the Companies Act, 2013
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7
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extend
the due date for filing of e-forms AOC-4, AOC-4 (CFS) AOC4 XBRL and e-form
MGT-7 upto 31.03.2020, for companies having jurisdiction in the UT of J&K
and UT of Ladakh without levy of additional fee.
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8
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Provisions
of section 460 of the Companies Act, 2013 (18 of 2013) shall apply to a LLP
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·
MCA Update on Spice+
1.
Due to the proposed changes to the
RUN web service (for companies), RESUBMISSION OPTION for name reservation SHALL
NOT BE AVAILABLE for forms processed by CRC from 1st Feb 2020
ONWARDS for approximately 15 days. Hence, stakeholders are advised
to EITHER AWAIT DEPLOYMENT OF SPICe+ AND THEN APPLY FOR NAMES
through SPICe+ web form or perform due diligence while
submitting any application in existing RUN web service for name
reservation. RUN applications (for companies) processed w.e.f 1st
February 2020 onwards shall either be approved or rejected based
on checks performed by CRC officers. Stakeholders may kindly note and plan
accordingly.
2.
(i) Stakeholders may please note
that as part of Government of India’s Ease of Doing Business(EODB) initiatives,
the Ministry of Corporate Affairs would be shortly notifying & deploying a
new Web Form christened ‘SPICe+’ (pronounced ‘SPICe Plus’)
replacing the existing SPICe form.
(ii) SPICe+ would be an integrated Web form
offering multiple services viz. name reservation, incorporation, DIN allotment,
mandatory issue of PAN, TAN, EPFO, ESIC, Profession Tax (Maharashtra) and
Opening of Bank Account. It will also facilitate allotment of GSTIN wherever so
applied for by the Stakeholders. After deployment of SPICe+ web
form, RUN shall be applicable only for change of name of existing companies.
(iii) Upon notification & deployment, all new name reservations for new companies as well as new incorporations shall be applied through SPICe+ only
(iii) Upon notification & deployment, all new name reservations for new companies as well as new incorporations shall be applied through SPICe+ only
(iv) However, incorporation of companies for names reserved through the existing RUN service shall continue to be filed in the existing SPICe eform along with related linked forms as applicable and if marked under resubmission shall be resubmitted in SPICe eform.
(v) Resubmission of SPICe forms submitted prior to date of deployment of SPICe+ web form shall also be filed in the existing SPICe eform and related linked forms as applicable.
Disclaimer:
IN NO EVENT THE AUTHOR SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM OR ARISING OUT OF OR IN CONNECTION WITH THE USE OF THIS INFORMATION.
IN NO EVENT THE AUTHOR SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM OR ARISING OUT OF OR IN CONNECTION WITH THE USE OF THIS INFORMATION.
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