| 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 |
| 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. | |
| 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 | |
| Fund raising for Public Issues and Rights Issues registered an increase of 115% and 15% respectively in FY 2020-21 | |
| 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 | |
| The Insolvency and Bankruptcy (prepackaged insolvency resolution process) Rules, 2021 | |
| Publication of notice u/s 75 of the LLP Act, 2008 read with Rule 37 (2) of Limited Liability Partnership Rules, 2009 | |
| MCA Appeal | Click Here |
| Clarification on spending of CSR funds for setting up temporary COVID Care facilities and makeshift hospitals-reg. | |
| Publication of notice u/s 75 of the LLP Act, 2008 read with Rule 37 (2) of Limited Liability Partnership Rules, 2009 | |
| Cabinet approves Amendments to the Finance Bill, 2021 | Click Here |
