Find MCA Companies Act, 2013 Due Dates For Statutory Compliance

Companies Act, 2013 is a major rule and regulation guide for all the companies coming under the territory of the ministry of corporate affairs. The organization undertakes complete management, registration as well as analyzing all the companies in the ambit of MCA.

Here we will be finding out some of the important compliance required to be followed by all the companies under the act. Therefore find out, Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

Forms / Filing mode and Due Date

1. MCA E- Form INC 20A: Within 180 Days From The Date Of Incorporation Of The Company.

• Compliance Particulars: According to Section 10A (business reimbursement) of the Companies Act, 2013, inserted via the Companies (Amendment) Ordinance, 2018 which came into effect on November 2, 2018, incorporating the company and share capital after the ordinance, it will not start its business or use any of the borrowing powers, unless the director does not file the declaration to do with the ROC within 180 days from the date of incorporation of the company.

2. NFRA-1 (e-form not yet deployed Ministry (ROC)): 30 Days From The Date Of Deployment of E-Form on MCA Portal.

• Compliance Particulars: All the companies excluding the company which is governed by the NFRA Rules (Rule 3(1)), must mandatorily inform the ('NFRA') about the details of the auditor(s) as on 13th November 2018.

3. Form MSME -1 One Time Return: Within 30 days of the form being made available by the MCA.

• Compliance Particulars: All mentioned Companies (i.e. Companies who get supplies of goods or services from micro and small enterprises and whose payments these suppliers surpass 45 days from the date of acceptance or the date of deemed acceptance of the goods or services according to section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) have to file the details of all outstanding dues to Micro or small enterprises suppliers on 22nd January, 2019 within thirty days.

Due date of subsequent returns is given below:

• a) For Half year period, April to September 31st October
• b) For half year period October to March 30th April

4. Form BEN-1: On or before the 8th of May, 2019 (i.e. within 90 days from the date of notification).

• Compliance Particulars: A declaration must be filed by the person who has a Significant beneficial owner to the reporting company.

5. Form BEN 2 (e-form not yet deployed by Ministry (ROC)): Within 30 Days.

• Compliance Particulars: Filing of BEN-2 form under the Companies (Significant Beneficial Owners) Rules, 2018. Within 30 days from the date of receipt of declaration in BEN-1.

6. Active Form INC -22A: On or before 15th June 2019.

• Compliance Particulars: Filing of the particulars of the Company & its registered office. By every company incorporated on or before the 31.12.2017.

7. E-Form DIR 3 KYC: Within 30 Days from the date of deployment of revised e-form.

• Compliance Particulars: Every Person having DIN as on 31st March 2019 (including Directors having disqualified DIN). Penalty charged after the last date is Rs. 5000/-.

Form DPT-3

DPT-3 form is a one-time return form of loans that has to be filed by a company that has outstanding loans not treated as deposits as per the Rule 2(1)(C) Of The Companies (Acceptance Of Deposits) Rules, 2014 (New e-form not yet deployed by Ministry (ROC). The last date for filing the DPT-3 Form is 30 Days from the Date of Availability of Form.

Note: "Every Company excluding Government Company must mandatorily File A Onetime Return Of Outstanding Receipt Of Money Or Loan From 01st April 2014 up to 22nd January 2019, Which Are Not Considered As Deposits, In Form DPT-3 Within Ninety Days of 22nd January 2019".

MCA Announcements: April 2019

1. 1. Stakeholders are demanded to please remark that Filing of affidavits (from all of the subscribers to the memorandum and from bodies listed as the first directors, if any, in the articles that he is not sentenced to any sin in conjunction with the development, production or administration of any company, or that he has not been spotted guilty of any cheating or of any violation of contract to any company under this Act or any past company law through the leading five years and that all the documents filed with the Registrar for registration of the company include data that is accurate and comprehensive and correct to the best of his knowledge and understanding) as per Section 7(1)(c ) of the Companies Act, 2013 stated with rule 15 of the Companies (Incorporation) Third Amendment Rules has been given with vide the Companies (Amendment) Act,2017- from 27th July 2018. The only declaration by a first subscriber(s) and director(s) in INC-9 is compulsory and affidavit is NOT asked to be filed. Stakeholders may delicately note the above prerequisites while filing SPICe forms for the incorporation of Companies.
2. 2. Advisory on Charge related e-Forms dated 25.04.2019.
3. 3. Manufacturing & Allied Activities Were Restrained In LLPs Vide OM No. CRC/LLP/E-Forms Dated 06.03.2019. This OM Invoking The Constraint Concerning Manufacturing & Allied Activities Has Been Reversed With Quick Effect.
4. 4. Ministry has explained that DIN KYC by MCA E-form DIR-3 KYC is an Annual Exercise, however, the e-form presently is not composed in such way and thus the due date for filing the e-form would be 30 days from the date of deployment of revised E-Form.
5. 5. Deadline extended For E-Form DPT-3 (MCA circular dated 12.04.2019):
6. a) An added fee, as presented under the Companies (Registration Offices and Fees) Rules, 2014, shall be levied after 30 days from the date of deployment of the DPT- 3 forms on MCA 21 portal
7. b) Data on deposits should be filed up to 31st March 2019 (as opposed to 22nd January 2019 which was basically shown in the said Rule).
8. 6. Relaxation of extra fees and extension of the last date of filing e-form CRA-2 (Form of intimation of appointment of cost auditor by the company to Central Government) in several cases under the Companies Act 2013 The last date for filing of e-form CRA-2 without payment of additional fees extended up to 31.05.2019

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