Presented By: Anil Agrawal

Problem Under Old

Companies Act 1956
No Transparency

Used To Be An Easy Process

No Multiple ROC Annual

Compliance

 No Strict Action Against Defaulter

Defaulting companies Was Getting

Increased Day By Day
 Under New
Companies Act 2013

 Increase Transparency

 Minimize Non compliance

 Stringent Penal Provision

 Register Under ROC To Maintain

Active Status

Increased Compliance For Private

Limited And Other Companies
Two Types Of ROC Compliance Under
Companies Act 2013

Event Based And One Time Compliances

Annual Compliances
DPT-3 (Return Of Deposits)
 Who Is Required To File DPT-3?
 Both Public And Private Company
 Except Govt. Companies

 Due Dates Of Filing DPT-3

 On Or Before 30th June Of Following Financial Year

 Required To Be Audited By Auditor Of The Company

Fee Applicable

Nominal share Capital Fee Applicable

Less Than 100000 Rupee 200 Per Document

100000 to 499999 Rupee 300 Per Document

500000 to 2499999 Rupee 400 Per Document

2500000 to 9999999 Rupee 500 Per Document

10000000 or More Rupee 600 Per Document

INC-20A(commencement of Business certificate)
 Who Needs To Obtain It?
 Public And Private Companies Incorporated
 On Or After 2nd November 2018
 Having Share Capital
 Within 180 days

 Who Don’t Need To Obtain It?

 Public And Private Company
 Not Having Share Capital
 Consequences For Non-Filing
 Striking Off The Company Name

 Penalties For Non-Filing

Company 5000

Director 1000 Per Day

Maximum 100000
INC-22A(E-Form Active)
 What Is E-Form ACTIVE?
 Active Companies Tagging Identities And Verification

 Who Are Required to File?

 All Companies
 Incorporated Before 31st December 2017
 Due Dates Of Filing
 On Or Before 25th April 2019

 Companies Not Allowed To File

 Not Filed Its Financial Statements
 Not Filed Its Annual returns

 Companies Not Required To File

 Name struck off
 Under Process Off Striking Off
 Under Liquidation Or Amalgamated Or Dissolve

 Consequences of Non filing Or Late Filing

 Marked As ‘Active non-compliant’
 Liable to pay fee INR10000 file on or after 26th April 2019
 Removal of name
DIR-3 KYC(Directors Information)
 What is e-form DIR-3 KYC?
 Annual form
 Filed by Directors
 Updation of information with MCA
 Who is required to file?
 Person holding DIN
 Status “Approved” required Due date to file this form
 On or before 30th April
 Immediate next financial year
 Legal fee Payable
 No fee required
 Late fee INR 5000
ADT-1(Intimation of appointment of Auditor)
 Who is required to file?
 All companies(not LLP)
 Responsibility of company

 Due date to file

 Within 15 days from the date of AGM

 Is it mandatory for first Auditor?

 No
 Appointed by board
 Within 30 days
 Legal fee
 Without share capital company INR 200
 Based on share capital

Share capital Fee applicable

Less than 100000 INR 200
1,00,000 to 4,99,999 INR 300
5,00,000 to 24,99,999 INR 400
25,00,000 to 99,99,999 INR 500
I,00,00,000 and above INR 600
 Penalties for late filing or non-filing

Period of delay Additional fee

Up to 30 days 2 times of normal fees

More than 30 days and up to 60 4 times of normal fees

days

More than 60 days and up to 90 6 times of normal fees

days

More than 90 days and up to 180 10 times of normal fees

days

More than 180 days 12 times of normal fees

ADT-3(Resignation of Auditor)
 Who is required to file?
 Auditor of the company
 Within 30 days

 Legal fee for filing

Share capital Fee Applicable

Less than INR 1,00,000 INR 200 per document

1,00,000 to 4,99,999 INR 300 per document

5,00,000 to 24,99,999 INR 400 per document

25,00,000 to 99,99,999 INR 500 per document

I,00,00,000 and above INR 600 per document

  Without share capital INR200
 Foreign company INR6000

 Consequences of non-filing
 Penalty of INR 50000 or
 Amount equal to remuneration
 Whichever is higher
 If Continuing failure
 Additional penalty INR500 each day
 Not exceed INR500000
NFRA-1(Notice to Authority regarding Auditor)
 Stands for “National Financial Reporting Authority)

 Who is required to file?

Companies required to file
ADT-1
 existing body corporate
other than a company
governed by NFRA Rules
 body corporate
other than a company
governed by NFRA Rules
Due date of filing of NFRA-1
Within 30 days from date of
deployment of form NFRA-1
Within 15 days from date of
appointment of auditor u/s
139(1)
 Annual Return Under NFRA
 on or before 30th April

 Penal action for non-compliance

 Fine -INR10000
 Continuing default- along with INR1000 per day
MGT-14(Filing of agreement and resolution)
 Filing requirement
 Copy of resolution or agreement with ROC
 Within 30 days
 Passing resolution

 Legal Fee(Based on share capital)

Share capital Fee Applicable

Less than INR 1,00,000 INR 200 per document

1,00,000 to 4,99,999 INR 300 per document

5,00,000 to 24,99,999 INR 400 per document

25,00,000 to 99,99,999 INR 500 per document

I,00,00,000 and above INR 600 per document

 Penalty in case of delay filing
 Company
 INR100000
 Officer
 INR50000
PAS-3(Return of Allotment of shares/Securities)
 Due date of filing
 Public at large-Within 30days
 Private placement-Within 15 days

 Fee applicable
Share Capital Fee Applicable
Less than INR 100000 INR 200 per document
100000 to 499999 INR 300 per document
500000 to 2499999 INR 400 per document
2500000 to 9999999 INR 500 per document
10000000 and Above INR 600 per document

Penalty in case of non-compliance

INR1000 for each day or
INR100000
Whichever is less
INC-22(Registered Office)
 Intimation about registered office

 Within 30 days of incorporation

 Intimation about change in registered office
 Within 30 days of change

 Fee for filing

Share capital Fee applicable

Less than INR 1,00,000 INR 200 per document

1,00,000 to 4,99,999 INR 300 per document

5,00,000 to 24,99,999 INR 400 per document

25,00,000 to 99,99,999 INR 500 per document

I,00,00,000 and above INR 600 per document

DIR-11(Resignation of Directors)
 Notice in writing to company

 Intimation by company
 Within 30 days(DIR-12)

 Intimation by Directors
 Within 30 days(DIR-11)
 Fee applicable

Share capital Fee Applicable

Less than INR 1,00,000 INR 200 per document

1,00,000 to 4,99,999 INR 300 per document

5,00,000 to 24,99,999 INR 400 per document

25,00,000 to 99,99,999 INR 500 per document

I,00,00,000 and above INR 600 per document

DIR-12(Appointment or Removal of Directors)
 Within 30 days of appointment/Change
 Notify ROC

 Filing fee

Nominal Share Capital Fee Applicable

Less than 1,00,000 INR 200

1,00,000 to 4,99,999 INR 300

5,00,000 to 24,99,999 INR 400

25,00,000 to 99,99,999 INR 500

1,00,00,000 or more INR 600

MGT-6(Beneficial interest in shares)
 Reporting by Company
 Company in receipt of any declaration
 In MGT-4 & MGT-5
 Within 30 days of declaration

 Legal fee applicable

Nominal share capital Fee applicable

Less than 1,00,000 INR 200

1,00,000 to 4,99,999 INR 300

5,00,000 to 24,99,999 INR 400

25,00,000 to 99,99,999 INR 500

1,00,00,000 or more INR 600

 Annual Compliances

MSME form1(Return for delayed payment)

 What is MSME FORM 1 return
 Half yearly return
 Details of outstanding payments to MSME
 Goods and services supplied
 More than 45 days

 Due date
 Initial return-within 30 days of notification
 Half yearly return
 31st Oct
 30th April
 Penalties for non-filing

Particulars Penalty

company up to Rs. 25000

officer 25000 extend to 300000 or

Imprisonment extended to 6
months or both
 Annual Compliances
DIR-3KYC(Director to submit KYC)
 Who is required to file
 Person holding DIN
 Status “Approved” required

 Due date
 On or before 30th April immediate next F.Y.

 Fee
 No fee required
 Can’t sign any form

 Requirement while filing form

 Certified by practicing C.A.
 Annual Compliances
AOC-4(Filing Financial Statement)
 Who is required to file
 All Company(including OPC)

 Due date
 Within 30 days
 From AGM

 Due date for OPC

 Within 180 days
 Closure of F.Y

 Requirement to be verified
 Practicing C.A.
 Legal Fee

Share Capital Fee Applicable

Less than INR 1,00,000 INR 200

1,00,000 to 4,99,999 INR 300

5,00,000 to 24,99,999 INR 400

25,00,000 to 99,99,999 INR 500

I,00,00,000 INR 600

 Annual Compliances
MGT-7(Information About Company)
 Who is required to file?
 All companies
 Mandatory

 Due date of filing

 OPC
 Within 60 days
 Expiry of 6 months
 End of F.Y.
 To which MGT-7 contains
 Other Companies
 Within 60 days
 From AGM
 Annual Compliances
CRA-2(Intimation Appointment of Cost Auditor)
 If Applicable
 Within 30 days of appointment or
 Within 180 days of commencement of F.Y.
 Legal Fee

Nominal Share Capital Fee Applicable

Less than 1,00,000 INR 200

1,00,000 to 4,99,999 INR 300

5,00,000 to 24,99,999 INR 400

25,00,000 to 99,99,999 INR 500

1,00,00,000 or more INR 600

 Annual Compliances
MSC-3(Annual Return of Dormant Company)
 Meaning
 Inactive Company

 Reason for Annual return

 Indicating Financial Position
 Audited by Practicing C.A.
 Legal Fee

Nominal Share Capital Fee Applicable

Less than 1,00,000 INR 200

1,00,000 to 4,99,999 INR 300

5,00,000 to 24,99,999 INR 400

25,00,000 to 99,99,999 INR 500

1,00,00,000 or more INR 600

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