MCA / ROC COMPLIANCE CALENDAR - JULY 2019.

MCA / ROC Compliance Calendar - july 2019. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder About Article : This a

CS Lalit Rajput

Jul 13, 2019

Last update on Jul 13, 2019

MCA / ROC Compliance Calendar - july 2019.

Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder

About Article :

This article contains various Compliance requirements under Companies Act, 2013. Compliance means adhering to rules and regulations.

Applicable Laws/Acts	Due Dates	Compliance Particulars	Forms / Filing mode
Companies Act, 2013	Within 180 Days From The Date Of Incorporation Of The Company	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. LINK	MCA E- Form INC 20A
Companies Act, 2013	31.07.2019	Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the (NFRA) about details of the auditor(s) as on 13th November 2018. LINK	Form NFRA-1 (e-form deployed on LINK
Companies Act, 2013	within 90 days from the date of notification Dt. 08.02.2019 (i.e. On or before 8th of May, 2019)	A person having Significant beneficial owner shall file a declaration to the reporting company LINK i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019	Form BEN-1 Draft Format available at LINK
Companies Act, 2013	31.07.2019 Within 30 Days of 01.07.2019	Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018. (Within 30 days from deployment of the E form (earlier the date of receipt of declaration in BEN-1 ) LINK No additional fee shall be levied if the same is filed within 30 days from the date of deployment of the said e-form	Form BEN 2 (e-form deployed by Ministry (ROC) on 01.07.2019
Companies Act, 2013	On or before 15.06.2019 (form can be filed after due date with a fee of Rs. 10000 (one time fee)	Filing of the particulars of the Company & its registered office. (by every company incorporated on or before the 31.12.2017.) Due date extended- Link :	Active Form INC -22A
Companies Act, 2013	Within 30 Days from the date of deployment of revised e-form	DIN KYC through DIR 3 KYC Form is an Annual Exercise, however, the e-form presently is not designed in such manner and thus the due date for filing the e-form would be 30 days from the date of deployment of revised e-form. LINK Penalty after due date is Rs. 5000/-(one time)	E-Form DIR 3 KYC ( Revised E-Form, Not yet deployed)
Companies Act, 2013	within 60 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 Applicable w.e.f. 30.09.2019 LINK	E-Form PAS 6 (E-Form, Not yet deployed)
Companies Act, 2013	29.06.2019	First DPT-3 for amounts which are NOT deposits (exempted deposits) outstanding as on 31.3.2019 AND received on or after 1.4.2014 Auditor's certificate is NOT mandatory Can be filed after comply with the penal provisions.	E Form DPT 3 (One Time Return)
Companies Act, 2013	30.06.2019	Transaction during the year, which are deposits as well as and which are not deposits (exempted deposits) Auditor's Certificate is mandatory. This is to be filled every year. Can be filed after comply with the penal provisions.	E Form DPT 3 (Half Yearly Return)

Due dates of ROC Return Filings

Sl. No.	Particulars	Due Date	E- Form
1	Appointment of Auditor	With in 15 days from the conclusion of AGM	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	CRA-4
5	Filing of Resolutions and agreements to the Registrar	With in 30 days from the date of Board Meeting.	MGT-14

This article is updated till 30^th June, 2019 with all Laws / Regulations and their respective amendments.

This Article is written by Lalit Rajput . He can be reached at [email protected].

About Author

CS Lalit Rajput

Company Secretary

Lalit Rajput is a qualified Company Secretary and graduate with 5+ years’ experience in handling Secretarial and Compliance management. Working as Proprietor at Lalit Rajput &Associates, Company Secretaries and Compliance Head at EDUXGURU. Key areas include handling Compliances related to Secretarial, Start-ups, SEBI, FEMA, Labour Laws, GST, NCLT, IPR, MCA/ROC, RTA etc. He has started his career in Adventz Group with one of leading EPC Company, Kalindee Rail Nirman - A Div. Of Texmaco Rail & Engineering Limited (erstwhile known as Kalindee Rail Nirman (Engrs.) Ltd.) and after that worked with Outcome Solutions & Services LLP, a Risk Advisory firm and S. Srinivasan & Co.,Leading Company Secretaries firm in Mumbai and Chennai. He is also an active blogger/Author at many platform and has written various articles on: Taxguru, Compliance Calendar LLP, Studycafe, Caclubindia, Casansaar, theTaxTalk, Lawyer’s Connect, IPleaders, Governance Professionals, Lawyers club India, Dealout Professionals and many more. He has also blogger at ENLIGHTEN GOVERNANCE and contributed articles in ICSI E-Corporate Manager published by ICSI Ahmadabad Chapter.