Nature of Compliance
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Applicable Forms & mode of Filing
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Due Dates
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As per Section 10A (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.
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MCA E- Form INC 20A (one time compliance)
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Within 180 Days From The Date Of Incorporation Of The Company
(This is the one time compliance only to be done after incorporation of the company)
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A person having Significant beneficial owner shall file a declaration to the reporting company 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.
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Form BEN-1
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First declaration within 90 days from the date of notification Dt. 08.02.2019
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Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.
(The date of receipt of declaration in BEN-1
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Form BEN – 2 (e-form deployed by Ministry (ROC)) on 01.07.2019
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within 30 days of acquiring beneficial interest
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DIN KYC through DIR 3 KYC
[It has become an Annual Exercise. Last date for filing DIR-3 KYC for Financial year 2020-21 is 30th September, 2021. Failure to file attracts penalty after the due date is Rs. 5000/-.
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E-Form DIR – 3 KYC
(E-form)
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Annual Compliance by 30.09.2021
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Annual Return To Be Filed By Auditor With The National Financial Reporting Authority in NFRA -2.
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NFRA-2
(E-form)
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Within 270 days from the date of deployment of this Form
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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.
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E – Form NFRA -1
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Within 15 days of appointment of an auditor.
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Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.
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MGT-14
(Filing of resolution with MCA)
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Within 30 days of the board meeting
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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
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E-Form PAS – 6
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Within 60 (sixty) days from the conclusion of each half year.
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Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise
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E-Form MSME-1
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(Half Yearly basis) 31.10.2021
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Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021
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E-Form CSR-1
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One Time compliance
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