There are several compliances in Companies Act 2013 which are required to be complied time to time. Among those, online returns are to be filed through prescribed Eforms through www.mca.gov portal. Some important Eforms with due dates along with their legal provisions have been given hereunder which are to be filed within due dates otherwise Companies and their Officers in default are liable to monetary and penal consequences:
Compliances and schedules under Companies Act 2013(Act) |
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Sr. No |
EForm |
Description |
Time Period |
Due Date(Maximum) |
Legal Provisions |
| 1 | DIR-3 KYC | Application for KYC of Directors who have obtained DIN in previous year | 6 months from close of FY | 30th september | Rule 12A of Companies (Appointment and Qualifications of Directors) Rules, 2014 |
| 2 | DIR-3 KYC web | KYC of Directors who have filed already filed DIR 3 KYC in previous year | 6 months from close of FY | 30th septemeber | Rule 12A of Companies (Appointment and Qualifications of Directors) Rules, 2014 |
| 3 | DIR-8 | Disclosure of Non- Disqualification by Directors every FY | At first meeting of BOD of the FY | At first meeting of BOD of the FY | 164(2) & 143(3)(g) of Act |
| 4 | MBP-1 | Disclosure of Interest/concern in other entities(Companies, Body corporate, LLP, Firm, Associations etc) by Directors | At First meeting of BOD of Company in FY in which he participate (for newly appointed Director) and thereafter at every first meeting of BOD in FY | At first meeting of BOD of the FY | 184 of Act |
| 5 | MSME-1 | Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise for more than 45 days as on 31st March and 30th September. (Two returns) | 30 days from close of Half year | 30th April & 30th October |
Govt Order dated 22 January, 2019 issued under Section 405 of the Companies Act, 2013 and section 9 of Micro, Small and Medium Enterprises Development Act, 2006 |
| 6 | BEN 2 | Return to the Registrar in respect of declaration under section 90 | 90 days | within 90 days from receipt of BEN-1 | 90 of Act |
| 7 | DPT-3 | Return of deposits | 90 days from close of FY | 30th June | 74 read with rule 16 of Companies(Acceptance of Deposits)Rules 2014 |
| 8 | AOC-4/AOC-4 XBRL | Filing XBRL document in respect of financial statement and other documents with the Registrar | 30 days from AGM | 30th October | 137 of Act |
| 9 | CSR-2 (Web Form) | Report on Corporate Social Responsibility (CSR)) | As an addendum to AOC-4/AOC-4 XBRL on or before 30th October | 30th June (FY 20-21) 30th October |
Sub-rule (1B) of Rule 12 of Companies (Accounts) Rules, 2014 |
| 10 | MGT-7 | Annual return by a company | 60 days from AGM | 30th November | 92 of Act |
| 11 | MGT-8 | Compliance certificate by PCS | 60 days from AGM | 30th November | 92 of Act |
| 12 | ADT-1 | Information to the Registrar by Company for appointment of Auditor | 15 days from General meeting | 15 th October | 139 of Act |
| 13 | CRA-2 | Intimation of appointment of cost auditor by the company to Central Government. Remuneration is approved at AGM | 30 days from BOD meeting of appointment of Cost accountant in practice as Cost auditor | 30th septemeber | 148(3) of Act |
| 14 | CRA-4 | Filing Cost Audit Report with the Central Government. | 30 days from receipt of Cost audit report | 30th October | 148(6) of Act |
| 15 | DIR-12 | Appointment of Directors and the key managerial personnel and the changes among them | 30 days from Date of appointment | As per Event | 149 of Act |
| 16 | MGT-14 | Filing of Resolutions/Agreements | 30 days from date of passsing of Resoluion | As per Event | 117 & 179 of Act |
| 17 | MGT-7A | Abridged Annual Return for OPCs and Small companies | 60 days from AGM | 30th November | 92(1) of Act and rule 11(1) of the Companies (Management and Administration) Rules, 2014. |
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