MCA (ROC) Compliance Calendar - April 2019

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

30 Days From The Date Of Deployment of E-Form on MCA Portal

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.

Form NFRA-1

(e-form not yet deployed Ministry (ROC))

Companies Act, 2013

within 30 days of the form being made available by the MCA

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.

Link of the MCA notification :

http://www.mca.gov.in/Ministry/pdf/MSMESpecifiedCompanies_22012019.pdf

Form MSME -1 One time return is required to be filed within 30 days of the form being made available by the MCA

(earlier within 30 days of publication of this order i.e. 21.02.2019.)

Due date of subsequent returns is mentioned below:

a) For Half year period ‘April to September’ - 31st October

b) For half year period ‘October to March’ - 30th April

Companies Act, 2013

On or before 8th of May, 2019

(i.e. within 90 days from the date of notification)

A person having Significant beneficial owner shall file a declaration to the reporting company

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

Form BEN-1

Companies Act, 2013

Within 30 Days

Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.

(Within 30 days from the date of receipt of declaration in BEN-1)

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

Form BEN - 2

(e-form not yet deployed by Ministry (ROC))

Companies Act, 2013

On or before 25.04.2019

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

On or before 30.04.2019

Every Person holding DIN as on 31.03.2019 (including Directors having disqualified DIN)

Penalty after due date is Rs. 5000/-

E-Form DIR - 3 KYC


Note:

Form DPT-3 (Due date: 21-04-2019)

Onetime Return For Disclosure Of Details Of Outstanding Money Or Loan Received By Company But Not Considered As Deposits In Terms Of Rule 2(1)(C) Of The Companies (Acceptance Of Deposits) Rules, 2014. (New e-form not yet deployed by Ministry (ROC)

Note: Every Company (Other Than Government Company) Shall File A Onetime Return Of Outstanding Receipt Of Money Or Loan From 01st April, 2014 Till 22nd January, 2019, Which Are Not Considered As Deposits, In Form DPT-3 Within Ninety Days of 22nd January, 2019.

This article is updated till 25th March, 2019 with all Laws / Regulations and their respective amendments.

 

Lalit Rajput 
on 29 March 2019
Published in Corporate Law
Views : 368
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