Compliance Requirement under Companies Act, 2013 and Rules made thereunder For the month of May, AND June 2019



A compliance management system manages the entire compliance process of the company. It includes the compliance program, compliance audit, compliance reporting etc. The compliance program consists of the policies and procedures which guide in adherence of the applicable laws and regulations on the company. Whereas the compliance audit is an independent testing of level of compliance with applicable laws and regulations on an Organisation.

Corporate compliance management involves a full process of research and analysis as well as investigation and evaluation. Such an exercise is undertaken in order to determine the potential issues and get a realistic view about how the entity is performing and how it is likely to perform in the future. Company Secretaries  with core competence in compliance and corporate governance play a crucial role in the corporate compliance management.

Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder For the month of May, 2019


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.

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.

Form MSME -1One 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

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)

Form BEN - 2 (e-form not yet deployed by Ministry (ROC))

Companies Act, 2013

On or before 15.06.2019

Filing of the particulars of the Company & its registered office. (by every company incorporated on or before the 31.12.2017.) Due date

Active Form

INC -22A

Companies Act, 2013

Within 30 Days from the date of deployment of revised e-form

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 

Companies Act, 2013

On or before 30.06.2019

Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits,

E-Form DPT - 3 



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About the Author

PROP AT AMIT VINAYAK & ASSOCIATES

Charu Vinayak is a post-graduate and fellow member of the Institute of Company Secretaries of India. She worked as a practicing company secretary for a period of about 10years since 2009, having hand in all type of corporate-legal-matters inter alia having professional excellence in matters of company incorporation ... Read more

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