MCA / ROC Compliance Calendar for the month of July 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.

http://www.mca.gov.in/Ministry/pdf/CompaniesFourthAmendmentRules_19122018.pdf

MCA E-Form INC 20A

Companies Act, 2013

31.07.2019

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.

http://www.mca.gov.in/Ministry/pdf/NoticeAndCirculars_13122018.pdf

https://nfra.gov.in/sites/default/files/Last%20date%20of%20Filing%20NFRA%20-%20I.pdf

Form NFRA-1

(e-form deployed on https://nfra.gov.in/

Companies Act, 2013

within 90 days from the date of notification Dt. 08.02.2019

(i.e. On or before 8th of May, 2019)

A person having Significant beneficial owner shall file a declaration to the reporting company

http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf

i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019

Form BEN-1

Draft Format available at - here

Companies Act, 2013

31.07.2019

Within 30 Days of 01.07.2019

Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.

(Within 30 days from deployment of the E -form (earlier the date of receipt of declaration in BEN-1)

http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf

No additional fee shall be levied if the same is filed within 30 days from the date of deployment of the said e-form.

Form BEN - 2

(e-form deployed by Ministry (ROC)) on 01.07.2019

Companies Act, 2013

On or before 15.06.2019

(form can be filed after due date with a fee of Rs. 10000 (one time fee)

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

Due date extended- Link :

http://www.mca.gov.in/Ministry/pdf/CompaniesRegistrationOfficesFeesRule_25042019.pdf

Companies Act, 2013

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

DIN KYC through DIR 3 KYC Form is an Annual Exercise, however, the e-form presently is not designed in such manner and thus the due date for filing the e-form would be 30 days from the date of deployment of revised e-form.

http://www.mca.gov.in/Ministry/pdf/DIR3KYCcompleteMessage_13042019.pdf

Penalty after due date is Rs. 5000/-(one time)

Companies Act, 2013

within 60 days from the conclusion of each half year

Reconciliation of Share Capital Audit Report (Half-yearly)

Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014

Applicable w.e.f. 30.09.2019

http://www.mca.gov.in/Ministry/pdf/Rules_23052019.pdf

Companies Act, 2013

29.06.2019

First DPT-3 for amounts which are NOT deposits (exempted deposits) outstanding as on 31.3.2019 AND received on or after 1.4.2014

Auditor's certificate is NOT mandatory

Can be filed after comply with the penal provisions.

Companies Act, 2013

30.06.2019

Transaction during the year, which are deposits as well as and which are not deposits (exempted deposits)

Auditor's Certificate is mandatory. This is to be filled every year.

Can be filed after comply with the penal provisions.

Sl. No.

Particulars

Due Date

E- Form

1

Appointment of Auditor

With in 15 days from the conclusion of AGM

ADT-1

2

Filing of financial statement and other documents with the ROC

With in 30 days from the conclusion of the AGM, other than OPC

(In case of OPC within 180 days from the close of the financial year)

AOC-4

3

Filing of annual return by a company.

With in 60 days from the conclusion of AGM

MGT-7

4

Filing of Cost Audit Report with the Central Government

With in 30 days from the receipt of Cost Audit Report

CRA-4

5

Filing of Resolutions and agreements to the Registrar

With in 30 days from the date of Board Meeting.

MGT-14