We have laid down the basic annual compliances for a
private company as per The Companies Act, 2013 and forms to be filed with
ROC/MCA.
S.
No.
|
Forms
|
Purpose
|
Applicability
|
Due Date and time
|
Exemption
|
Documents required
|
Penalty
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1.
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INC- 20A
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Filing of details about the Subscription amount at the time of
incorporation
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Companies incorporated on or after 02.11.2018
Shall file Form Inc-20A
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Within 180 days of incorporation of the company
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Companies incorporated before 02.11.2018
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Proof of receipt of subscription Amount.
|
1.Company:
Penalty of Rs.50,000
2. Action may be initiated by the Registrar for removal of name of the company
on belief that the company is not carrying any business.
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2
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ACTIVE
FORM-INC 22A
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Filing of the particulars of the company & its registered office.
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Every company incorporated on or before the 31st Dec., 2017
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On or Before 25th April, 2019
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Companies which are:
1.Strucked off
2. under process of striking off
3.Under liquidation
4.Amalgamat-ed or dissolved
|
1.Photograph of Registered Office exterior and interior with one of the
director.
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1.Late filing attracting penalty of Rs.10,000
2. Non filing may lead to “ACTIVE NON COMPLIANT “Status of the company.
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3.
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DIR-3 KYC
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Filing of Director’s KYC Details who has been allotted DIN
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Every Director having an “APPROVED DIN”
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On or Before
30th April of every Financial Year
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N.A.
|
1.PAN (Mandatory)
2.Aadhar Card (Mandatory)
3. Voter Id 4.Passport(if Foreign national is holding a DIN)
5. Driving License
|
Late filing attracting penalty of Rs.5,000
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4.
|
MSME Form-I
|
ONE TIME RETURN:
Submission of details of all outstanding dues beyond 45 days to MSME as
on 22.01.2019
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Every Specified Company i.e.
Public or private who received Goods or services from MSME
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Within 30 days from the availability of Form MSME-I on MCA21 Portal
|
Companies with no outstanding payments to MSME or such outstanding
payments are for not more than 45 days
|
1.Details of Outstanding dues (Name of the parties and amount due)
2.Reasons for delay
|
1.Company–upto Rs. 25,000
2. Directors, CFO and CS
Imprisonment – up to 6 Months or
Fine – not less than Rs. 25,000 upto Rs. 3,00,000 per person
|
HALF YEARLY RETURN:
Submission of details of all outstanding dues to MSME along with the
Reasons for the delay
|
|
First
Half yearly:-
1:- 1st April to 30th September
- 31st October every year -Second
Half yearly:-
2:- 1st October to 31st March - 30th April every year
|
No outstanding payment to MSME
|
1.Details of Outstanding dues (Name of the parties and amount due)
2.Reasons for delay
|
1.Company – upto Rs. 25,000
2.Directors, CFO and CS
Imprisonment – up to 6 Months or
Fine – not less than Rs. 25,000 upto Rs. 3,00,000 per person
|
||
5.
|
DPT- 3
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ONE TIME RETURN:
Reporting Of Outstanding sums of Receipt Of Money Not Considered As
Deposit As Per Rule 2(1)(C)
|
All co(s)whether small, Non small, Private, Public, OPC
|
Within 90 days from the commencement of the notification i.e.22nd
Jan,2019
|
1.Government company
2.NBFC
3.Housing finance Company
|
1.Auditor’s Certificate
2. Copy of trust deed – Mandatory if company has trust deed
3. Copy of instrument creating charge.
4. List of depositors.
5. Details of liquid assets
|
Penalty for late filing
1.upto 30 days: 2 times of Normal fees
2. More than 30 days and upto 60 days: 4 times of normal fees
3. More than 60 days and upto 90 days: 6 times of normal fees
4. More than 180 DAYS: 12 times of normal fees
|
YEARLY RETURN:
Reporting Of Outstanding sums of Receipt of Money Not Considered As
Deposit As Per Rule 2(1)(C) and Deposits
|
All co(s)whether small, Non small, Private, Public, OPC
|
By 30th June of every year containing details as on 31st March.
|
1.Government company
2.NBFC
3.Housing finance Company
|
1.Auditor’s Certificate
2. Copy of trust deed – Mandatory if company has trust deed
3. Copy of instrument creating charge.
4. List of depositors.
5. Details of liquid assets
|
Penalty for late filing
1.upto 30 days: 2 times of Normal fees
2. More than 30 days and upto 60 days: 4 times of normal fees
3. More than 60 days and upto 90 days: 6 times of normal fees
4. More than 180 DAYS: 12 times of normal fees
|
||
6.
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ADT- 1
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Notice to the Registrar by
company for appointment/
Reappointment of Statutory Auditor
|
All Companies
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Within 15 days from the date of AGM – (14th October in each financial
year)
|
NA
|
1.Copy of General Meeting Resolution for appointment of Auditor
2.Consent of the Auditor
3.A certificate from the Auditor that he/she not disqualified to be
appointed as an Auditor
|
Penalty for late filing:
1.upto 30 days: 2 times Of Normal fees
2.More Than 30 Days And Upto 60days: 4 times of normal fees
3.More Than 60 Daya And Upto 90days: 6 times of normal fees
4.More than 180 days: 12 times of normal fees
|
7.
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AOC- 4
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Filing of financial statements
|
All Companies
|
Within 30 days from the date of AGM
|
NA
|
1- Audited Signed financials
2- Signed Directors Report with MGT- 9
|
Rs. 100 per day after due date
|
8.
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MGT- 7
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Filing of Annual Return
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All Companies
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Within 60 days from the date of AGM
|
NA
|
1. List of shareholders, debenture holders
2. Copy of MGT-8; (if Applicable)
3. Approval letter for extension of AGM (if any)
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Rs. 100 per day after due date
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9.
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NFRA-I
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ONE TIME RETURN:
Filing of particulars of the Auditors
|
Companies not covered under NFRA Rules
|
Within 30 days from the availability of the Form NFRA-1 on the MCA
Portal
|
NA
|
Form not yet released
|
As per Act
|
This is a
comprehensive list which is mandatory as per the conditions stated. Filing of
any other form other than this list depends on the working of the company.
Please mail us at auindiacs@gmail.com for any queries.
