ANNUAL CALENDAR COMPLIANCE FOR PRIVATE COMPANIES

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
1.	INC- 20A	Filing of details about the Subscription amount at the time of incorporation	Companies incorporated on or after  02.11.2018 Shall file Form Inc-20A	Within 180 days of incorporation of the company	Companies incorporated before 02.11.2018	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.
2	ACTIVE FORM-INC 22A	Filing of the particulars of the company & its registered office.	Every company incorporated on or before the 31st Dec., 2017	On or Before 25th April, 2019	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.	1.Late filing attracting penalty of Rs.10,000 2. Non filing may lead to “ACTIVE NON COMPLIANT “Status of the company.
3.	DIR-3 KYC	Filing of Director’s KYC Details who has been allotted DIN	Every Director having an “APPROVED DIN”	On or Before 30th April of every Financial Year	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
4.	MSME Form-I	ONE TIME RETURN: Submission of details of all outstanding dues beyond 45 days to MSME as on 22.01.2019	Every Specified Company i.e. Public or private who received Goods or services from MSME	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	Every Specified Company i.e. Public or private who received Goods or services from MSME	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	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.	ADT- 1	Notice to the Registrar by company for appointment/ Reappointment of Statutory Auditor	All Companies	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.	AOC- 4	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.	MGT- 7	Filing of Annual Return	All Companies	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)	Rs. 100 per day after due date
9.	NFRA-I	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.

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