CS Divesh Goyal
Quick Summary
In this article, the author shall discuss the MCA Due Dates of June 2022 along with key points about all the e-forms having due dates in June 2022.
|
S. No. |
Form No |
Purpose of form |
Actual Due Date |
Extended Due Date |
Additional fees On 01.07.2022 |
|
1. |
DPT-3 |
Return of Deposit |
30-06-2022 |
30-06-2022 |
Two Time |
|
2. |
CSR-2 |
Report on CSR |
30-05-2022 |
30-06-2022 |
No Fees |
|
3. |
LLP-11 |
Annual Return |
30-05-2022 |
30-06-2022 |
Additional Fees shall be counted from 31-05-2022 |
|
4. |
Other LLP Forms |
All the Forms of LLP |
Due Date b/w 25-02-2022 to 31-05-2022 |
30-06-2022 |
Additional fees shall be counted from Actual Due Date of the Form |
KEYPOINTS
A. DPT-3 (Return of Deposit)
- It is e-form.
- This form required to file by all the Companies, if they are having any Loan, Deposit, Advance as on 03.2022 in the books.
- Audited details of Loans, Advances, Deposit as on 31st March 2022 required to mention in DPT-3.
- DPT-3 not applicable on following Companies:
- Banking
- Non-Banking Financial Company (NBFCs) registered with
- Housing Finance Company (HFCs) registered with the National Housing Bank
- Government Company (in case of Exempted Deposit)
- If there is no deposit in DPT-3, then no attachment required for DPT-3.
- It is not required to certify by Professional
- Data mentioned in DPT-3 should match with Audited Financial Statement to be attach in AOC-4.
- Choose Remote Button visely while filing the DPT-3.
- Loan from shareholder shall be shown in Deposit Category (choose remote button accordingly).
B. CSR-2 (Return of CSR)
- It is web-based form
- This form required to file by all the Companies if CSR applicable on them in financial year 2020-21.
- If CSR was not applicable in 2020-21 but applicable in 2021-22 in such situation CSR-2 not required to file till June 30, 2022
- All the details contribution made, pending, transfer to funds required to mention in this form
- This form calculates many figures itself through artificial intelligence
- If Company is having any ongoing project, then this form shall generate project ID
- There are no fees for filing of this form
- This form not required to certify by Professional
C. LLP-11 (Annual Return of LLP)
- It is web-based form
- This form shall be filed only on LLP Portal.
- Every LLP (Working/non-working) required to file this form
- ROC fees of this form depend upon the Capital Contribution of LLP
- Contribution made by partners in Capital till 03.2022 are required to mention in this form.
- Police station address of LLP required to mention in this form
- Only attachment, interest of partners/ designated partners in another LLP/ Company required to attach in this form
D. Other Forms of LLP
As per Circular dated Mar 31, 2022, MCA has extended Due Date of all forms of LLP up to 30th June 2022 on below mentioned condition
- Due Date of Form should fall between 25 Feb 2022 to 31 May 2022
- This extension is given due to transition period from V-2 to V-3 version of MCA
- If LLP fails to file form till 30 June then additional fees shall be levy from the Actual Due Date
FAQ :
The DPT-3 form is required for all companies to report details of any loans, deposits, or advances held as of March 2022. It requires audited financial details and is not applicable to banking companies, NBFCs, HFCs, or government companies with exempted deposits.
All companies for which Corporate Social Responsibility (CSR) was applicable in the financial year 2020-21 must file the CSR-2 form. If CSR was not applicable in 2020-21 but is applicable in 2021-22, the form is not required until June 30, 2022.
The LLP-11 form requires details of contributions made by partners to the capital until March 2022, the police station address of the LLP, and attachments concerning partners' or designated partners' interests in other LLPs or companies.
The due dates for many LLP forms have been extended to June 30, 2022, due to the transition period from MCA's V-2 to V-3 version. This extension applies to forms with original due dates between February 25, 2022, and May 31, 2022.
No, there are no fees for filing the CSR-2 form.
CAclubindia
