Filing of e-form by company with MCA

Last updated: 07 October 2020

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Companies are required to file various e-forms with the Ministry of Corporate Affairs (MCA) to comply with the Companies Act, 2013. These forms are divided into two categories: non-event-based forms, which are mandatory annual filings like AOC 4 and MGT 7, and event-based forms, which are required only when a specific event occurs within the company, such as changes in directorship or capital.

For the compliance of provisions of Companies Act, 2013, there is a requirement of filing E-Form at web portal of the Ministry of Corporate Affairs (MCA). MCA is notifying provisions and E-form on regular basis accordingly Company and officers are required to file E-form with MCA.

Here we are discussing E-form which are required to file with MCA. There are two type of form:-

Non- Event-based Form which is mandatory to file by company as per table given below.
Event-based Form which is mandatory to file by company only in case of such event (as per table given below) occurred in the company.

1. Non Event Based Form

MCA E-Form Filing: A Guide for Companies

FORM NAME	NATURE OF FILING	FREQUENCY OF FILING	APPLICABILITY ON COMPANY	EXCEPTION (IF ANY)
AOC 4 & MGT 7	ANNUAL FILING	YEARLY FILING	ALL TYPE OF COMPANY	FILING IS MANDATORY. NO EXCEPTION
AOC 4 (XBRL)	ANNUAL FILING	YEARLY FILING	IF COMPANY IS LISTED. IN CASE OF NON- LISTED COMPANY (IF TURNOVER IS MORE THAN 100 CRORES OR PAID UP SHARE CAPITAL IS MORE THAN 5 CRORE)	FILING IS MANDATORY. NO EXCEPTION
DIR 3KYC	DIRECTOR KYC	YEARLY FILING	ALL DIRECTOR	FILING IS MANDATORY. NO EXCEPTION
INC 20A	COMMENCEMENT OF BUSINESS	ONE TIME FILING	ALL TYPE OF COMPANY	FILING IS MANDATORY. NO EXCEPTION
MGT 15	AGM FILING	YEARLY FILING	LISTED COMPANY	FILING IS MANDATORY. NO EXCEPTION
NDH 1	NIDHI FILING	YEARLY FILING	NIDHI COMPANY	FILING IS MANDATORY. NO EXCEPTION
NDH 3	NIDHI FILING	HALF YEARLY FILING	NIDHI COMPANY	FILING IS MANDATORY. NO EXCEPTION
NDH 4	NIDHI FILING	ONE TIME FILING	NIDHI COMPANY	FILING IS MANDATORY. NO EXCEPTION
DPT 3	RETURN OF DEPOSIT	YEARLY FILING	ALL TYPE OF COMPANY	FILING ONLY WHEN COMPANY HAS BORROWING/DEPOSIT AS PER PRESCRIBED RULES
CRA 4	COST AUDIT REPORT	YEARLY FILING	ALL TYPE OF COMPANY	FILING ONLY WHEN COST AUDIT OF COMPANY IS MANDATORY
BEN-2	BENEFICIARY FILING	YEARLY FILING	ALL TYPE OF COMPANY	FILING ONLY WHEN COMPANY RECEIVED BEN 1 FROM SIGNATORY BANAFICIARY OWNER AS PER PRESCRIBED RULES
MSME	RETURN OF MSME CREDITOR	HALF YEARLY FILING	ALL TYPE OF COMPANY	FILING ONLY WHEN COMPANY HAS MSME CREDITOR AND OTHER CONDITIONS AS PER PRESCRIBED RULES

2. Event based Form

NATURE OF FILING	FORM NAME
AUDITOR RELATED FILING	ADT 1, ADT 2, ADT 3
DIRECTOR RELATED FILING	DIR 3, DIR 11, DIR 12, DIR 5, DIR 6
CAPITAL RELATED FILING	PAS 3, SH 7, SH 8 , SH 9, SH 11
REGISTERED ADDRESS CHANGE FILING	INC 22, INC 23
CHARGE FILING	CHG 1, CHG 4, CHG 6, CHG 9
NAME CHANGE FILING	INC 24
MANAGERIAL PERSONNEL FILING	MR 1, MR 2
OPC FILING	INC 3, INC 4, INC 5
RESOLUTION FILING	MGT 14

This form is required to file in case of related event is occurred in the company as per applicable provisions and prescribed rules.

Authored by CA Rishi Goyal, Practicing Chartered Accountant can be reached at carishi.rg@gmail.com.

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About the Author

CA Rishi Goyal

RISHI GOYAL is a practicing chartered accountant in National Capital Region of the country and working in Auditing and taxation. His article on taxation matters publish in newsletter of Noida Branch of ICAI and on various web portals.

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