MCA COMPLIANCE CALENDAR
FOR THE YEAR 2020-2021
FOR PRIVATE & PUBLIC LIMITED
COMPANIES
&
FOR LIMITED LIABILITY PARTNERSHIPS
GOVIL RATHI &
ASSOCIATES
PRACTICING COMPANY
SECRETARIES
AHMEDABAD, GUJARAT
v
HALF YEARLY COMPLIANCES OF PRIVATE
& PUBLIC LIMITED COMPANIES.
NAME OF FORM
|
DESCRIPTION OF THE FORM
|
PROVISIONS PURSUANT TO WHICH THE FORM
IS BEING FILED
|
ORIGINAL DUE DATE
|
EXTENDED/LAST DUE DATE
|
MSME-1
(October to March)
|
Form for furnishing half yearly return with
the registrar in respect of outstanding payments to Micro or Small
Enterprises.
|
Pursuant to Order 2
and 3 dated 22 January, 2019 issued under
Section 405 of the Companies Act, 2013
|
30/04/2020
|
30/04/2020 (Same)
|
MSME-1
(April to September)
|
31/10/2020
|
31/10/2020 (Same)
|
v
YEARLY COMPLIANCES OF PRIVATE
& PUBLIC LIMITED COMPANIES
(For Numbers Mentioned
After Date Refer Notes Mentioned Below)
NAME OF FORM
|
DESCRIPTION OF THE FORM
|
PROVISIONS PURSUANT TO WHICH THE FORM
IS BEING FILED
|
ORIGINAL DUE DATE
|
EXTENDED/LAST DUE DATE
|
DIR-3 KYC
|
KYC of Directors
|
Pursuant to rule 12A of The Companies
(Appointment and
Qualification of Directors) Rules, 2014
|
30/09/2020
|
30/09/2020 (1)
(Same)
|
DPT-3
|
Return of deposits OR
Particulars of transactions by a company not
considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of
Deposit) Rules, 2014
OR
Return of Deposit and Particulars of
transactions by a company not considered as deposit.
|
Pursuant to rule 16 of the Companies (Acceptance
of Deposits) Rules, 2014.
|
30/06/2020
|
30/09/2020
(2 &
3)
|
BEN-2
|
Return to the Registrar in respect of
declaration under section 90
|
Pursuant to section 90 (4) of The Companies
Act, 2013 and rule 4 and rule 8 of the Companies
(Significant
Beneficial Owners) Rules, 2018.
|
31/03/2020
|
30/09/2020
(2 &
3)
|
AOC-4
(FOR FY-
2019-20)
|
Form for filing financial statement and
other documents with the Registrar
|
Pursuant to section 137 of the Companies
Act, 2013 sub-rule (1) of Rule 12 of Companies (Accounts) Rules,2014
|
Within 30 Days From
Conclusion Of AGM
|
29/10/2020
(In Most Of The Cases)
(In Case where AGM
Date is 30/09/2020)
|
AOC-4 CFS
|
Form for filing consolidated financial
statements and other
Documents with the Registrar.
|
Pursuant to section 137 of the Companies
Act, 2013 and
Rule 12 of the
Companies (Accounts) Rules, 2014
|
Within 30 Days From
Conclusion Of AGM
|
29/10/2020
(In Most Of The Cases)
(In Case where AGM
Date is 30/09/2020)
|
AOC-4 XBRL (FOR FY-
2019-20)
|
Form for filing XBRL document in respect of
financial statement and other documents
with the Registrar
|
Pursuant to section 137 of the Companies
Act, 2013 and rule 12(2) of the Companies
(Accounts)
Rules,2014
|
Within 30 Days From Conclusion
Of AGM
|
29/10/2020
(In Most Of The Cases)
(In Case where AGM
Date is 30/09/2020)
(In case CFS
is Applicable to such companies than XML of CFS shall be attached in
Form AOC-4 XBRL)
|
FORM MR-3
(FOR FY-
2019-20)
|
Submission of Secretarial Audit Report along
with the Board Report when: Its total Paid- up capital is equal to or crosses
Rs.50 crore or Its annual turnover is equal to or exceeds Rs 250 crore.
|
Section 204 of Companies Act, 2013 to be
read with Rule 9 of The companies (Appointment and Remuneration Personnel)
Rules, 2014.
|
To Be Submitted
Along With Board Report As An Attachment In AOC-4 (XBRL).
|
To Be Submitted Along With Board Report As
An Attachment In
AOC-4 (XBRL).
|
MGT-7
|
Annual Return
|
Pursuant to sub-Section(1) of section 92 of
the Companies Act, 2013 and sub-rule (1) of rule 11of the Companies
(Management and
Administration)
Rules, 2014.
|
Within 60 Days From
Conclusion Of AGM
|
28/11/2020
(In Most Of The Cases)
(In Case where AGM
Date is 30/09/2020)
|
MGT-8
|
CERTIFICATE BY A COMPANY SECRETARY IN
PRACTICE
In case of a listed company or a company
having paid up share capital of Ten Crore rupees or more or turnover of Fifty
Crore rupees or More.
|
Pursuant to section 92 (2) of the Companies
Act, 2013 and rule 11(2) of Companies (Management and Administration) Rules,
2014.
|
To Be Submitted To
ROC as an Attachment of Form MGT-7.
|
To Be Submitted To ROC as an Attachment of
Form MGT-7.
|
MGT-14
|
To Be Filed By
Public Company After Passing Resolution Of Approval Of Financial Statements
And Board Report In Board Meeting.
|
Pursuant to section
117 & 179 of the Companies Act, 2013.
|
Within 30 Days From
Passing Of Board Resolution
|
Within 30 Days From Passing Of Board
Resolution.
(2 &
3)
|
ADT-1 (IF APPLICABLE
FOR THE SAID YEAR)
|
Notice to the Registrar by company for
appointment of
Auditor
|
Pursuant to section 139 of the Companies
Act, 2013 and Rule 4 (2) of the Companies (Audit and Auditors) Rules, 2014.
|
Within 15 Days From
Conclusion Of AGM
(In Case AGM where Date
is 30/09/2020)
|
14/10/2020 (Same)
|
CRA-2
|
Form of intimation of appointment of cost
auditor by the company to Central Government
|
Pursuant to section 148(3) of Companies Act,
2013 and rule 6 (2) & 6 (3A) of the
Companies (cost
records and audit) Rules, 2014.
|
Within a period of 30 days of the Board
meeting in which such appointment is made or within 180 days of the
commencement of the financial year, whichever is earlier.
|
Within a period of 30 days of the Board
meeting in which such appointment is made or within 180 days of the
commencement of the financial year, whichever is earlier. (Same)
|
CRA-4
|
Form for filing Cost Audit Report with the
Central
Government
|
Pursuant to section 148(6) of Companies Act,
2013 and rule 6 (6) of the Companies (cost records and
audit) Rules, 2014
|
Within 30 Days From
Receipt Of Cost Audit Report
|
Within 30 Days From Receipt Of Cost Audit
Report
(Same)
|
PAS-6
|
Form for Reconciliation of Share Capital
Audit Report on half yearly basis.
|
Pursuant to rule 9A (8) of the Companies
(Prospectus
and Allotment of Securities) Rules, 2014.
|
The form is to be filed
half yearly and within 60 days from the date of deployment of form on Website
of MCA.
|
The form is to be filed half yearly and
within 60 days from the date deployment of form on Website of MCA.
(Same) (4)
|
Note:
(DUE DATES OF FORMS ARE EXTENDED PURSUANT TO THE BELOW MENTIONED
CIRCULARS)
1
Pursuant to update by Ministry of
Corporate Affairs dated 31st March, 2020 & Pursuant to General Circular
No. 11 dated 24th March, 2020 & General Circular No. 12
dated 30th March 2020.
The
following measures have been implemented for:
➡ Disqualified/
Deactivated DIN: DIN holders of DINs marked as ‘Deactivated’ due to
non-filing of DIR-3KYC/DIR-3 KYC-Web are encouraged to become compliant once
again without any filing fee of INR 5000/- but by Filling Form
DIR-3KYC/DIR-3 KYC-Web before 30th September,2020.
v
COMPLIANCES TO NEWLY INCORPORATED
COMPANIES
(For Numbers Mentioned After date refer Notes
Mentioned Below)
NAME OF FORM
|
Description of the Form
|
Provisions pursuant to Which the Form
is being filed
|
ORIGINAL DUE DATE
|
EXTENDED/LAST DUE DATE
|
INC-20A
|
Declaration for
commencement of business
|
Pursuant to Section 10A(1)(a) of the
Companies
Act, 2013 and Rule 23A of the Companies
(Incorporation) Rules, 2014.
|
Within 180 Days Of Incorporation
|
Within 360 Days Of Incorporation {180+180
(Extended Due To Covid-19)} (5)
|
ADT-1
|
Notice to the Registrar by company for
appointment of
auditor
|
Pursuant to section 139 of the Companies
Act, 2013 and Rule 4 (2) of the Companies (Audit and Auditors) Rules, 2014.
|
Within 15 Days Of Appointment Of 1st
Auditor.
|
Within 15 Days Of Appointment Of 1st
Auditor.
|
Note:
(DUE DATES OF FORMS ARE EXTENDED PURSUANT TO THE BELOW MENTIONED CIRCULARS)
v
YEARLY COMPLIANCES FOR
LIMITED LIABILITY PARTNERSHIPS
(For Numbers Mentioned After date refer Notes
Mentioned Below)
NAME OF FORM
|
Description of the Form
|
Provisions pursuant to Which the Form
is being filed
|
ORIGINAL DUE DATE
|
EXTENDED/LAST
DUE DATE
|
LLP-11
|
Annual Return of Limited Liability
Partnership (LLP)
|
Pursuant to rule 25(1) of Limited Liability
Partnership Rules, 2009.
|
30/05/2020
|
30/09/2020
(6
& 7)
|
LLP-8
|
Statement of Account & Solvency
|
Pursuant to rule 24 of Limited Liability
Partnership Rules, 2009.
|
30/10/2020
|
30/10/2020 (Same)
|
Note:
(DUE DATES OF FORMS ARE EXTENDED PURSUANT TO THE BELOW MENTIONED
CIRCULARS)
DISCLAIMER:
The entire material or contents of this write-up/Article
have been prepared on the basis of relevant provisions, Circulars and as per
the information existing at the time of the preparation. While we endeavor to
keep the information up to date and correct. We make no representations or
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ensure the accuracy, completeness and reliability of the information provided
in the said write-up/Article for any purpose.
The user of the information shall agree that the
information is not a professional advice. IN NO EVENT I/WE SHALL BE LIABLE FOR
ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM THE USE OF
THE INFORMATION.
The Said Write up/ Article is just an interpretation from
the view of Author.
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