Company LawArticle

Compliance dues dates for Companies and LLP for May 2021

 Applicable Laws/Acts  Due Dates  Compliance Particulars  Forms / Filing mode
Companies Act, 2013 Within 180 Days From The Date Of Incorporation Of The Company

(one time compliance only)

 

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. MCA E- Form INC 20A

(one time compliance)

 

 

Companies Act, 2013 First declaration within 90 days from the date of notification Dt. 08.02.2019

 

 

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

In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein.

 

Form BEN-1

Draft Format available at

LINK

Companies Act, 2013 within 30 days of acquiring beneficial interest  

Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.(the date of receipt of declaration in BEN-1 )

 

Form BEN – 2

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

Companies Act, 2013 One time Compliance Filing of the particulars of the Company & its registered office.

(by every company incorporated on or before the 31.12.2017.)

 

 

Active Form

INC -22A

Companies Act, 2013 Annual Compliance *DIN KYC through DIR 3 KYC Form is an Annual Exercise.

Last date for filing DIR-3 KYC for Financial year 2020-21 is 30th September, 2021

Annual Exercise: CLICK HERE

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

 

E-Form DIR – 3 KYC

(Web Based and E-form)

 

Companies Act, 2013 Within 270 days from the date of deployment of this Form Annual Return To Be Filed By Auditor With The National Financial Reporting Authority

Note on NFRA -2 Click Here

NFRA-2

(NFRA-2 e-Form live since 9th December 2019.)

Companies Act, 2013 Within 15 days of appointment of an auditor. The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act. E – Form

NFRA -1

Companies Act, 2013 Within 30 days of the board meeting Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. MGT-14

(Filing of resolution with MCA)

Companies Act, 2013 Within 60 (sixty) 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

To be filed all unlisted companies, deemed public companies

Till further clarification to be filled in GNL-2

E-Form PAS – 6

LLP Compliance:

 Applicable Laws/Acts   Due Dates  Compliance Particulars  Forms / Filing mode
 

LLP Act, 2008

 

within 60 days from the closure of the financial year LLP Annual Filing- An annual statement for submitting details of the business of the LLP and its partners for the FY 2020-21 Form LLP-11

MCA Clarification: CSR related activities

MCA issues clarification on spending CSR funds for setting up makeshift hospitals and temporary COVID care facilities:

The Ministry of Corporate Affairs vide its notification dated 22nd April 2021 has clarified that spending of CSR funds for setting up “makeshift hospitals and temporary Covid care facilities” would be treated as an eligible CSR activity.

The companies may undertake the activities of setting up makeshift hospitals and temporary Covid care facilities in consultations with the State governments. This will be allowed so long as companies comply with the Companies (CSR Policy) rules 2014.

Important Updates

  • MCA Monthly Update Calendar: April, 2021

 Particulars of the Circulars  Link
E-form INC-6 revised as per Companies (Incorporation) Second Amendment Rules, 2021 is now available for filing.  

Click Here

CSR-1 Form is now available for filing as e – Form. Click Here
Companies (Audit and Auditors) Second Amendment Rules, 2021 Click Here
Company (Accounts) Second amendment Rules, 2021 Click Here
MCA registers 1.55 lakh company incorporations in FY 2020-21, an increase of 27% year-on-year  

Click Here

Fund raising for Public Issues and Rights Issues registered an increase of 115% and 15% respectively in FY 2020-21  

Click Here

The Companies (Audit and Auditors) Second Amendment Rules, 2021 Click Here
The Companies (Accounts) Second Amendment Rules, 2021. Click Here
The Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 Click Here
The Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 – Provision notified  

Click Here

The Insolvency and Bankruptcy (prepackaged insolvency resolution process) Rules, 2021  

Click Here

Publication of notice u/s 75 of the LLP Act, 2008 read with Rule 37 (2) of Limited Liability Partnership Rules, 2009  

Click Here

MCA Appeal Click Here
Clarification on spending of CSR funds for setting up temporary COVID Care facilities and makeshift hospitals-reg.  

Click Here

Publication of notice u/s 75 of the LLP Act, 2008 read with Rule 37 (2) of Limited Liability Partnership Rules, 2009  

Click Here

Cabinet approves Amendments to the Finance Bill, 2021 Click Here

 

CS Lalit Rajput

Company Secretary having 5 years of post-qualification experience in the Compliance Management Services industry by serving Corporates including Listed Companies, Corporate Secretarial Firms, and LLP. I have a keen interest in Corporate Governance and Compliance Management and the soaring craving to learn every day. The aim is to dive deep into the Corporate Governance sphere and help the industry with knowledge and practical exposure. Mail:- [email protected] Phone: +91 8802581290

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