Company Law

Secretarial Compliance Calendar December 2020

 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 a 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.

CLICK HERE

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 a 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

 

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 the deployment of the E –form (earlier the date of receipt of declaration in BEN-1 )

CLICK HERE

BEN -2 due date extended till 31.03.2020

Circulars Link:

CLICK HERE

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 31.12.2017.)

Due date extended- Link :

CLICK HERE

 

 

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 the Financial year 2018-19 has been extended till 14th November 2019

5th Amendment Rules: CLICK HERE

 

4th Amendment Rules: CLICK HERE

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 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

Applicable w.e.f. 30.09.2019

Extension Notification:

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 Return Filings:

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

Extension notification: Click here

 

 

CRA-4

 

5

Filing of Resolutions and agreements to the Registrar

 

 

Within 30 days from the date of Board Meeting.

 

MGT-14


KEY UPDATES:

  • Extension of LLP Settlement Scheme, 2020

In continuation to this Ministry’s General Circular No. 13/2020 dated 30.03.2020 and in the General Circular No. 31/2020 dated 28.09.2020 the scheme was extended till 31st December 2020, in view of large scale disruption caused by the COVID-19 pandemic and after due examination, it has been decided to extend the date on applicability to defaulting LLP and therefore, in serial number 3, para 8A, sub-para (iii) of the said circular dated 30.03.2020 belated documents due for filing till 30th November 2020 shall be substituted. All other requirements provided in the said circulars shall remain unchanged.

If a statement of account and solvency for the financial year 2019-2020 has been signed beyond the period of six months from the end of financial year but not later than 30th November, 2020, the same shall not be deemed as non-compliance.

Important Updates

  • MCA Monthly UPdate Calendar: NOVEMBER, 2020

 Sl. No.  Particulars of the Circulars  Link
1 Engagement of Young Professionals (YPs) in Ministry of Corporate Affairs on a contract basis  

Click here

 

 

2

Extension of LLP Settlement Scheme, 2020

All LLP having belated documents due for filing till 30th November 2020.

Click here
 

3

Corrigendum: Filing of Immovable/ Movable Property Return by officers/ officials. Click here
 

4

Office Memorandum: Filing of Immovable/ Movable Property Return by officers/ officials. Click here
5. Invitation of applications for post of General Manager in Investor Education and Protection Fund Authority established under Section 125 of Companies Act, 2013.` Click here
6. Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20 under the Companies Act, 2013 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:- lalitrajput537@gmail.com Phone: +91 8802581290

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