Due dates of ROC Annual Returns
This article contains various Compliance requirements under Companies Act for the Month of November, 2020 under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / Filing mode |
|
Companies Act, 2013
|
Within 180 Days From The Date Of Incorporation Of The Company + An additional time of 6 more months shall be allowed by MCA
(6+6 months) |
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)
(also covered under CFSS, 2020) |
| 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 |
| Companies Act, 2013
|
31.12.2020
(Due Date Extended as covered under CFSS 2020 Scheme |
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 ) BEN -2 due date extended till 31.03.2020 Circulars Link: |
Form BEN – 2
(e-form deployed by Ministry (ROC)) on 01.07.2019 |
| Companies Act, 2013
|
File between 01.04.2020 to 31.12.2020 without any Additional filing fee (Rs. 10,000/-) |
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 : |
Active Form INC -22A |
| Companies Act, 2013
|
File between 01.04.2020 to 31.12.2020 without any Additional filing fee (Rs. 5,000/-) | *DIN KYC through DIR 3 KYC Form is an Annual Exercise.
Last date for filing DIR-3 KYC for Financial year 2018-19 has been extended till 14th November 2019 Annual Exercise: Penalty after due date is Rs. 5000/-(one time) |
E-Form DIR – 3 KYC (Web Based and E-form)
|
| Companies Act, 2013
|
within 60 days from the date of deployment of this form on the website of the
Ministry. |
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
Available w.e.f. 15.07.2020 (ICSI Representation sent to the ministry to include PAS-6 into CFSS) |
| 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 | Due date was 30.06.2020 and can be filed till 31.12.2020 under Moratorium period / CFSS | DPT 3 is a return of deposits that companies must file to furnish information about deposits and/or outstanding receipt of loan or money other than deposits.
Company can file Form DPT-3 upto 31.12.2020 without any additional fee |
DPT-3 |
| Companies Act, 2013 | Due date is 30.11.2020 and can be filed till 31.12.2020 under Moratorium period / CFSS | IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts
|
IEPF -2 |
| Companies Act, 2013 | On or before 31.12.2019 | Statement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5(4A) | IEPF Form – 1A |
Due dates of LLP Return Filing
- LLP Form 8 (Statement of Account & Solvency) on or before 31.12.2020 (due date is 31.10.2020 and extended as per Modified LLP Settlement scheme, 2020)
- The charge details i.e. creation, modification or satisfaction of charge, can be filed through Appendix to e-Form 8 (Interim)
- Form LLP -8 can be filed after due date with a penalty of Rs. 100/- per day till the filing is completed.
Due dates of ROC Annual Returns:
| Sl. No. | Particulars | Due Date | E- Form |
|
1 |
Appointment of Auditor |
Within 15 days from the conclusion of AGM (ratification at every annual general meeting is not mandatory)
|
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 |
Within 30 days from the date of Board Meeting. |
MGT-14 |
KEY UPDATES
- MCA Relaxation u/s 149 for FY 2020-21 related Minimum Residency Period
In continuation to General Circular No. 11/2020 dated 24th March, 2020, keeping in view the requests received from various stakeholders seeking relaxation from the residency requirement of 182 days in a year and after due examination, it is hereby clarified that Non Compliance of Minimum residency in India for a period of at least 182 days in a year, by at least one director in every Company, under section 149 of the Companies Act, 2013 shall not be treated as non – compliance for the Financial Year 2020-21 also.
Read Circular at: Click here
- The Companies Amendment Act, 2020
The Companies Amendment Act, 2020 is being introduced with an aim to promote greater ease of doing business by decriminalizing various non compoundable offences in case of defaults made under the Companies Act, 2013 and rules made there under.
The Companies (Amendment) Bill, 2020 was passed on 19th September , 2020 in the Lok Sabha with 72 changes made in 65 sections and decriminalization of certain offences under Companies Act, 2013. The Companies (Amendment) Bill, 2020 was passed in the Rajya Sabha on 22nd September, 2020. On 28th September, 2020- Received the assent of the President & published in the Gazette of India by Ministry Of Law And Justice (Legislative Department) and become an Act called “The Companies (Amendment) Act, 2020”.
Copy of the Companies (Amendment) Act, 2020 is available at: Click here
MCA Monthly Update Calendar: October, 2020
|
Sl. No.
|
Particulars of the Circulars |
Link |
| 1 | Please take note that Companies Fresh Start Scheme, LLP Settlement Scheme and Charge related fillings under the Companies Act, 2013 has been extended till 31st December 2020 | |
|
2 |
Clarification with regard to creation of deposit repayment reserve of 20% u/s. 73 (2) (C) of the Companies Act 2013 and to invest or deposit 15% of amount of debentures u/r.18 of Companies (Share capital and Debentures) Rules 2014 – COVID-19 – Extension of time-regarding. |
|
|
3 |
Vacancy Circular for engagement of Consultants in NFRA.(Please apply by Email or Post) | Click here |
|
4 |
Companies (Amendment) Act, 2020 | Click here |
| 5. | Extension of Companies Fresh Start Scheme, 2020 till 31.12.2020 | Click here |
| 6 | Extension of time- LLP Settlement Scheme, 2020 till 31.12.2020 | Click here |
| 7 | Extension of time – Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013-. | |
| 8 | Extension of time for EGM through Video Conference (V)C or Other Audio Visual Means (OAVM) or passing of certain items only through postal ballot without convening general meeting – | |
| 9 | Independent Directors Registration date Extended till 31.12.2020:
The Ministry of Corporate Affairs has also extended the time within which Independent Directors of companies have to register themselves on the databank maintained by the IICA from 30.09.2020 to 31.12.2020. |
Click here |
| 10 | The Companies (Meetings of Board and its Powers) Third Amendment Rules, 2020. | Click here |
| 11 | Stakeholders may please note that as part of Government of India’s Ease of Doing Business(EODB) initiatives, the Ministry of Corporate Affairs has integrated with Profession Tax[PT] – Karnataka. SPICe+ applications approved for the State of Karnataka w.e.f 08th October 2020 shall mandatorily provide Profession Tax Registration also. Stakeholders may kindly take note and refer instruction kit and FAQs for more details. | Click here |
| 12 | Please take note that Companies Fresh Start Scheme, LLP Settlement Scheme and Charge related fillings under the Companies Act, 2013 has been extended till 31st December 2020 |
|
| 13 | MCA Relaxation u/s 149 for FY 2020-21 related Minimum Residency Period |
|
| 14 | The Companies (Prospectus and Allotment of Securities) Amendment Rules, 2020. | |
| 16 | Companies Fresh Start Scheme, LLP Settlement Scheme and Charge related fillings under the Companies Act, 2013 has been extended till 31st December 2020. |
|
