Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder; for April 2021
|
Applicable
Laws/Acts |
Due
Dates |
Compliance
Particulars |
Forms
/ Filing mode |
|
Companies Act, 2013 |
Within 180 Days From The Date Of Incorporation Of The Company (one time
compliance only) |
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. |
MCA E- Form INC 20A (one time compliance) |
|
Companies Act, 2013 |
First
declaration within 90 days from the date of notification Dt. 08.02.2019 |
A person having Significant beneficial
owner shall file a declaration to the reporting company http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf 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. |
Form BEN-1 Draft Format available at |
|
Companies Act, 2013 |
within 30 days of acquiring
beneficial interest |
Filing of form BEN-2 under the Companies
(Significant Beneficial Owners) Rules, 2018. (the
date of receipt of declaration in BEN-1 ) |
Form BEN – 2 (e-form deployed by
Ministry (ROC)) on 01.07.2019 |
|
Companies Act, 2013 |
One
time Compliance |
Filing of the particulars of the Company
& its registered office. (by every company incorporated on or before
the 31.12.2017.) |
Active Form INC -22A |
|
Companies Act, 2013 |
Annual Compliance |
*DIN KYC through DIR 3 KYC Form is an Annual Exercise. Last date for filing DIR-3 KYC for
Financial year 2020-21 is 30th September, 2021 Annual Exercise: CLICK
HERE Penalty after due date is Rs. 5000/-(one time) |
E-Form DIR – 3 KYC (Web Based and E-form) |
|
Companies Act, 2013 |
Within 270 days from the date of deployment of this Form |
Annual Return To Be Filed By Auditor With
The National Financial Reporting Authority Note
on NFRA -2 Click
Here |
NFRA-2 (NFRA-2 e-Form live since 9th December 2019.) |
|
Companies Act, 2013 |
Within 30 days of the board meeting |
Filing of resolutions with the ROC
regarding Board Report and Annual Accounts. The details of the resolutions
passed should be filed. |
MGT-14 (Filing of resolution with MCA) |
|
Companies Act, 2013 |
Within 60 (sixty) days from the conclusion of each half year. |
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 |
E-Form PAS – 6 |
|
Companies Act, 2013 |
For half year period ‘October to March’ – 30th April |
All Specified Companies (i.e. 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 section 9 of the Micro, Small and Medium Enterprises Development Act,
2006) to file details of all outstanding dues to Micro or small enterprises
suppliers existing on 22nd January, 2019 within thirty days. |
Form MSME -1 |
New
MCA E-form Introduced: CSR related
Compliance
CSR -1 : Filing of Form CSR-1 with the Registrar of Companies
(MCA) for registration of entities for undertaking CSR Activities:
Form
CSR-1 is required to be filed pursuant to Section 135 of the Companies Act,
2013 and Rule 4 (1) and (2) of the Companies (Corporate Social Responsibility
Policy) Rules, 2014 as amended/substituted by the Companies (Corporate Social
Responsibility Policy) Amendment Rules, 2021.
r KEY UPDATES:
1. MCA DEFERS SOFTWARE WITH AUDIT TRAIL BY 1 YEAR till 01.04.2022
Ministry
of Corporate Affairs (MCA) vide notification dated 01st April 2021 has deferred
mandating Companies to use Software with an Audit Trail of each Transaction
till 01st April, 2022.
The
MCA had earlier notified that every company which uses accounting software for
maintaining its books of account shall use only such accounting software which
has a feature of recording audit trail of each and every transaction, creating
an edit log of each change made in books of account along with the date when
such changes were made and ensuring that the audit trail cannot be disabled.
Now,
this notification now shall come into force with effect from the 1 April, 2022
only.
Source: Click
Here and / Click
Here
2. Ministry of Corporate Affairs initiates inspection of books of Edelweiss ARC
The ministry of corporate affairs (MCA) has initiated the inspection of the books of Edelweiss Asset Reconstruction Company (EARC) Ltd.
EARC said it has not received intimation of any inspection being conducted by the MCA, in a statement on Thursday. According to reports, the MCA initiated the probe under section 206 of the Companies Act, which permits the Centre to inspect the books of a firm if it feels that circumstances warrant it, but this does not imply guilt.
The action came after Paras Kuhad, former additional solicitor general of India, had written to the Reserve Bank of India (RBI) and the Prime Minister’s Office (PMO) alleging financial irregularities within the firm.
q Important Updates
MCA Monthly
UPdate Calendar: March, 2021
|
Sl. |
Particulars of the Circulars |
Link |
|
1 |
Press
release on MCA signing Data Exchange MoU with CBIC on 25th February, 2021 |
|
|
2 |
Companies
(Management and Administration) Amendment Rules, 2021 |
|
|
3 |
Companies
(Incorporation) Third Amendment Rules, 2021 |
|
|
4 |
Commencement
notification dated 05 March 2021 |
|
|
5. |
MCA
advises investors to verify status of Nidhi companies before investment |
|
|
6. |
MCA
strikes off 10,113 companies between April 2020 and February 2021 |
|
|
7 |
The
Companies (Amendment) Act, 2017 |
|
|
8 |
The
Companies (Incorporation) Third Amendment Rules, 2021 |
|
|
9 |
The
Companies (Management and Administration) Amendment Rules, 2021 |
|
|
10 |
Central
Scrutiny Centre (CSC) has been established for carrying out scrutiny of
Straight Through Processes (STP) e-forms |
|
|
11 |
The
provisions of section 32 and section 40 of the Companies (Amendment) Act,
2020 shall come into force w.e.f. 18.03.2021 |
|
|
12 |
Amendments
to Schedule V of the Companies Act, 2013 |
|
|
13 |
Action
initiated to control fraudulent companies |
|
|
14 |
3,82,875
number of Companies struck off in three years up to FY 2020 |
|
|
15 |
CSR
expenditure by all companies in Aspirational Districts from 2017-20 |
|
|
16 |
Extension
in last date of Application for recruitment for the post of Driver in NFRA on
Deputation/Re-employment |
|
|
17 |
The
Companies (Accounts) Amendment Rules, 2021 |
|
|
18 |
The
Companies (Audit and Auditors) Amendment Rules, 2021 |
|
|
19 |
Amendment
to Schedule III to the Companies Act, 2013 |
|
|
20 |
Commencement
notification dated 24.03.2021 |
|
|
21 |
Sanction
for prosecution accorded in 366 cases in violation of CSR provisions |
|
|
22 |
SFIO
investigating 20; RDs investigating 38 cases in misuse of corporate
structure/ fraud Financial Year 2020-21 |
|
|
23 |
1,38,051
new companies registered from April 2020 to February 2021 |
|
|
24 |
Extending
deadline of Companies Fresh Start Scheme and LLP Settlement Scheme |
|
|
25 |
Spending
of CSR Fund by Sail |
|
|
26 |
Finance
Minister Smt. Nirmala Sitharaman launches Central Scrutiny Centre and IEPFA’s
Mobile App to leverage digital solutions to achieve Prime Minister’s vision
of ‘Digitally empowered India’ |
|
|
27 |
Companies
(Audit and Auditors) Second Amendment Rules, 2021 |
|
|
28 |
Company
(Accounts) Second amendment Rules, 2021 |
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