CA Rishi Goyal
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
|
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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