MCA / ROC Compliance Calendar - july 2019.
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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31.07.2019
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Every
existing body corporate other than a company governed by the NFRA Rules (Rule
3(1)), shall inform the (“NFRA”) about details of the auditor(s) as on 13th November
2018.
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Form NFRA-1
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Companies
Act, 2013
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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
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Form BEN-1
Draft Format available at
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Companies
Act, 2013
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31.07.2019
Within 30
Days of 01.07.2019
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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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Within 30
Days from the date of deployment of revised e-form
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DIN KYC through DIR 3 KYC Form is an Annual
Exercise, however, the
e-form presently is not designed in such manner and thus the due date
for filing the e-form would be 30 days from the date of deployment of revised
e-form.
Penalty after due date is Rs. 5000/-(one
time)
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E-Form DIR – 3 KYC
( Revised
E-Form, Not yet deployed)
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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
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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29.06.2019
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First DPT-3
for amounts which are NOT deposits (exempted deposits) outstanding as on
31.3.2019 AND received on or after 1.4.2014
Auditor's
certificate is NOT mandatory
Can be
filed after comply with the penal provisions.
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E –Form DPT – 3
(One Time Return)
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Companies
Act, 2013
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30.06.2019
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Transaction
during the year, which are deposits as well as and which are not deposits
(exempted deposits)
Auditor's
Certificate is mandatory. This is to be filled every year.
Can be
filed after comply with the penal provisions.
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E –Form DPT – 3
(Half Yearly Return)
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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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With in 15 days from the conclusion of AGM
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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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This article is updated till 10th July, 2019 with all
Laws / Regulations and their respective amendments.
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