Companies LawLegal Updates

MCA/ROC Compliance Calendar July-2019

Drafted by CS Lalit Rajput

COMPLIANCE REQUIREMENT UNDER COMPANIES ACT, 2013 AND RULES MADE THEREUNDER;

 

Applicable Laws/Acts Due Dates Compliance Particulars Forms / Filing mode

Companies Act, 2013

Within 180 Days From The Date Of Incorporation Of The Company

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.

http://www.mca.gov.in/Ministry/pdf/CompaniesFourthAmendmentRules_19122018.pdf

MCA E- Form INC 20A

Companies Act, 2013 31.07.2019 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.

http://www.mca.gov.in/Ministry/pdf/NoticeAndCirculars_13122018.pdf 

https://nfra.gov.in/sites/default/files/Last%20date%20of%20Filing%20NFRA%20-%20I.pdf 

Form NFRA-1

(e-form deployed on https://nfra.gov.in/ 

Companies Act, 2013 within 90 days from the date of notification Dt. 08.02.2019

( i.e.  On or before 8th of May, 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

Form BEN-1

Draft Format available at

https://enlightengovernance.blogspot.com/2019/07/draft-format-for-ben-1-sbo-rules-2018.html  

Companies Act, 2013 31.07.2019

Within 30 Days of 01.07.2019

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 )

http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf 

No additional fee shall be levied if the same is filed within 30 days from the date of deployment of the said e-form.

Form BEN – 2

(e-form deployed by Ministry (ROC)) on 01.07.2019

Companies Act, 2013 On or before 15.06.2019

(form can be filed after due date with a fee of Rs. 10000 (one time fee)

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 : 

http://www.mca.gov.in/Ministry/pdf/CompaniesRegistrationOfficesFeesRule_25042019.pdf 

Active Form

INC -22A

Companies Act, 2013 Within 30 Days from the date of deployment of revised e-form 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.

http://www.mca.gov.in/Ministry/pdf/DIR3KYCcompleteMessage_13042019.pdf 

Penalty after due date is Rs. 5000/-(one time)

E-Form DIR – 3 KYC

( Revised E-Form, Not yet deployed)

Companies Act, 2013 within 60 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

Applicable w.e.f.  30.09.2019

http://www.mca.gov.in/Ministry/pdf/Rules_23052019.pdf 

E-Form PAS – 6

(E-Form, Not yet deployed)

Companies Act, 2013 29.06.2019 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.

E –Form DPT – 3

(One Time Return)

Companies Act, 2013 30.06.2019 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.

E –Form DPT – 3

(Half Yearly  Return)

 

 

  • Due dates of ROC Return Filings

 

Sl. No.  Particulars Due Date  E- Form
1 Appointment of Auditor With in 15 days from the conclusion of AGM ADT-1

2

Filing of financial statement and other documents with the ROC 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)

AOC-4

3 Filing of annual return by a company. With in 60 days from the conclusion of AGM MGT-7
4 Filing of Cost Audit Report with the Central Government With in 30 days from the receipt of Cost Audit Report CRA-4
5 Filing of Resolutions and agreements to the Registrar With in 30 days from the date of Board Meeting. MGT-14

 

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This article is updated till 30th June, 2019 with all Laws / Regulations and their respective amendments.

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