DPT 3 and MSME and Other half yly form to be filled with MCA

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Mahendra Surana (Querist)
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03 November 2021 Dear Expert !
My Pvt Ltd is registered in the moth of Aug. 2021 and so far no business activity has been started . Pl let me know which forms to be filled half yearly ending 30.09.2021

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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06 July 2024 Since your Private Limited Company was registered in August 2021 and has not yet commenced any business activities, you would still need to comply with certain regulatory filings. Here are the key forms that you should consider for the half-year ending 30th September 2021:

1. **Annual Return (MGT-7):**
- As per the Companies Act, every company is required to file an Annual Return within 60 days from the date of Annual General Meeting (AGM) or within 60 days from the date on which AGM should have been held, whichever is earlier.
- Since your company was incorporated in August 2021 and has not held an AGM yet, you may not need to file MGT-7 immediately. This form would typically be due after your first AGM.

2. **Financial Statements (AOC-4):**
- AOC-4 is used for filing the financial statements of the company with the Registrar of Companies (RoC). For a new company like yours, even if there are no business activities, you would typically file a Nil financial statement to comply with the reporting requirement.
- The due date for filing AOC-4 for a new company is within 30 days from the date of AGM. Since there has been no AGM yet, you might not have a specific due date for this filing until you hold your first AGM.

3. **Income Tax Return (ITR):**
- Even if your company has not started any business activities, you are required to file an Income Tax Return (ITR) if the company has been incorporated.
- Typically, for a newly incorporated company with no business income, you might file a Nil return or a return disclosing no financial activity.

4. **GST Registration (if applicable):**
- If your company is registered under GST, even if there are no business activities, you might have to file a Nil return under GST if no transactions have been conducted.

### Next Steps:

- **Hold Annual General Meeting (AGM):** As your company progresses and prepares to engage in business activities, you should plan to hold the first AGM and subsequently file the necessary forms like MGT-7 and AOC-4 within the prescribed timelines.

- **Compliance Check:** Regularly check with your company secretary or legal advisor for any updates or changes in compliance requirements based on your company's operational status.

Given the specific circumstances of your company (no business activities started yet), filing forms like AOC-4 (financial statements) and ensuring compliance with tax filings (ITR, GST if applicable) will be important to maintain regulatory compliance despite no active business operations. Always ensure to stay updated with the latest regulatory requirements and deadlines to avoid penalties.

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