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As we know during the last one year the MCA has imposed lots of additional filing requirements to the Companies. There are some cases where the MCA notified the rules and notifications but the filing of those form is not possible due to non availability of form. Here we tried to consolidated those forms required to filed by Companies but not notified :


Form

details required

Applicability

Attachment

Last date of filing

NFRA-1

Details of Current auditor

All Body corporate other than

a) Listed companies; (b) unlisted public companies having paid-up capital <= rupees five hundred crores or having annual turnover <=rupees one thousand crores or having, in aggregate, outstanding loans, debentures and deposits <=rupees five hundred crores as on the 31st March of immediately preceding financial year;

(c) insurance companies, banking companies, companies engaged in the generation or supply of electricity, companies governed by any special Act for the time being in force or bodies corporate incorporated by an Act in accordance with clauses (b), (c), (d), (e) and (f) of sub-section (4) of section 1 of the Act;

(d) any body corporate or company or person, or any class of bodies corporate or companies or persons, on a reference made to the Authority by the Central Government in public interest; and

(e) a body corporate incorporated or registered outside India, which is a subsidiary or associate company of any company or body corporate incorporated or registered in India as referred to in clauses (a) to (d), if the income or networth of such subsidiary or associate company exceeds twenty per cent. of the consolidated income or consolidated networth of such company or the body corporate, as the case may be, referred to in clauses (a) to (d)

All appointment related doc. As intimation letter, consent letter, Resolution of appointment, CAG letter (if applicable) etc.

With 30 days from 14th November 2018 but from was not notified yet and the date was extended to 30 days from the date of availability of Form.

NFRA-1

Details of appointment of auditor

All Body corporate :

a) Listed companies; (b) unlisted public companies having paid-up capital <= rupees five hundred crores or having annual turnover <= rupees one thousand crores or having, in aggregate, outstanding loans, debentures and deposits <= rupees five hundred crores as on the 31st March of immediately preceding financial year;

(c) insurance companies, banking companies, companies engaged in the generation or supply of electricity, companies governed by any special Act for the time being in force or bodies corporate incorporated by an Act in accordance with clauses (b), (c), (d), (e) and (f) of sub-section (4) of section 1 of the Act;

(d) any body corporate or company or person, or any class of bodies corporate or companies or persons, on a reference made to the Authority by the Central Government in public interest; and

(e) a body corporate incorporated or registered outside India, which is a subsidiary or associate company of any company or body corporate incorporated or registered in India as referred to in clauses (a) to (d), if the income or networth of such subsidiary or associate company exceeds twenty per cent. of the consolidated income or consolidated networth of such company or the body corporate, as the case may be, referred to in clauses (a) to (d)

All appointment related doc. As intimation letter, consent letter, Resolution of appointment, CAG letter (if applicable) etc.

With 15 days from appointment of auditor.

BEN-2

Number of SBO
ID of SBO
CIN of holding reporting co.
% of shares, rights and voting rights.
Member detail .
Status of SBO along with other details.

All companies which received BEN-1 (declaration of beneficiary interest by SBO)

All companies

Forrn No. BEN-1 to the reporting company within ninety days from such commencement.

Form No. BEN-2 with the Registrar in respect of such declaration, within a period of thirty days from the date of receipt of BEN-1

DPT-3 One time

  • Total amounts of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 as specified in rule 16(A)(3)as on 22nd January
  • Particulars of receipt of money or loan by a company but not considered as deposits, at the end of financial year, in terms of clause (c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposits) Rules,2014

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, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to the date of publication of this notification in the Official Gazette, as specified in Form DPT-3

 

One time : 22nd April 2019 updated form not available

DPT-3 Yearly

  • Total amounts of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 as specified in rule 16(A)(3) along with its particulars.

Every company other than Government Company for

One time return of outstanding receipt of money or loan by a company which is not considered as deposits as per rule 2 (1) (c)

 

On or before 30th June of the preceding year.

MSME-I

Initial Return:

  • Outstanding due to Micro and Small Enterprises Supplier- on 22 Jan 2019.
  • Particular of supplier and amount due with Pan of Supplier and FY.
  • Reason of delay

Half yearly return

  • Outstanding due to Micro and Small Enterprises Supplier during half year.
  • Particular of supplier and amount due with Pan of Supplier and FY.
  • Reason of delay

To all companies who get supplies or services from micro and small enterprise and whose payments to micro and small enterprise exceed 45 days from the date of acceptance or date of deemed acceptance.

Justifying your reason for delay or any other documents.

Initial Return:

Earlier should be filed with in 30 days from notification but now 30 days from deployment of Form on MCA.

Half yearly :

For April to September : till 31st October

For October to March: 30th April.

Form INC 22A (Active form)

  • Email id of company – OTP will be sent on that.
  • Director details with Name, Din and status of DIN
  • Auditor details: Category, name , membership no./fRN, period of appointment,
  • Details of cost auditor (if any) – name, category etc.
  • Details of MD, CEO, Manager and WTD: DIN/PAN, Name, Designation.
  • CS details: PAN, Name, Membership no.
  • CFO details: Pan and name
  • SRN of AOC-4 and MGT-7 for FY 2017-18.

All companies incorporated on or before 31st December 2017

By Notification linked here as

Photo of Regd. Off. External building and inside office also showing therein atleast one Director/KMP who has affixed his/her Digital Signature to this Form.

25.04.2019

No fee till 25.04.2019

After it will be filed with fee of 10,000 Rs.

If not filedCompany marked as Non Active - non-compliant. Not able to file following form:

SH-07 Change in authorized capital.

PAS-03 Change in Paid up Capital

Dir-12 Change in director except cessation

INC-22 Change in registered Office

INC-28 Amalgamation, de-merger


Disclaimer: This article contains interpretation of Act, Rules, Regulations and personal views of the author are based on such interpretation. Reader are advised either to cross check the views of the author with Act or seek expert's views if they want to rely on contents of this article. I assume no responsibility therefore. This is only a knowledge shareing initiative and author has no intention to solicit any business or profession.

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Category Corporate Law, Other Articles by - CS Pratima Agarwal 



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