For the month of September 2020 the article describes the Yearly Compliance needs beneath the Companies Act, 2013 includes compiles Compliance Essentials below Companies Act, 2013. The clause defines the Expected date and context of the file of form AOC-4 and AOC-4 CFS (in case of consolidated Financial Statements), ADT-1, MGT-7, MGT-14, CRA-4, INC-20A, BEN-1, BEN-2, Active Form INC-22A, DIR 3 KYC (Annually web-based), PAS-6, NFRA-2.
Annual Compliance needed under the Companies Act, 2013
| E-Form | Purpose of E-form | Due Date of Filing |
|---|---|---|
| ADT-1 | Approval of Auditor | 15 days from the conclusion of AGM |
| AOC-4 and AOC-4 CFS (in case of consolidated financial statements) | Filing of Annual Accounts | 30 days as of the building of AGM(180 days from the close of the fiscal year in case of OPC) |
| MGT- 7 Form | Filing of yearly returns | 60 days from the reporting of AGM |
| MGT-14 | Filing the resolution with MCA in the context of board results and yearly accounts | 30 days from the date of the board meeting |
| CRA-4 | Filing the cost audit report | 30 days from the certificate of cost audit statement |
Read Also: Due Dates of Filing ROC Annual Return for FY 2019-20
Compliance needed under Companies Act, 2013 for the month of September 2020
| E-Form | Purpose of E-form | Due Date of Filing |
|---|---|---|
| INC-20A | Need as per section 10A(commencement of Business) in the companies Act,2013 | Within 180 days since the date of establishment of the company an additional six months is permitted by MCA. |
| BEN-1 | The owner of the company has to deposit the final declaration in 90 days of the start of the company's significant beneficial owner amendment rule 2019 i.e 8/2/2019. Form No.BEN-1 is needed to be filed for reporting the company in 30 days of acquisition of this important advantageous ownership or any change | The 1st announcement of in 90 days from 8/02/2019(notification date) |
| BEN-2 | Filing of form BEN-2 under the companies(important beneficial owner) rules 2018 | 30/9/2020 (Due date extended as covered under CFSS 2020 scheme) |
| Active Form INC-22A | Filing the details of the organisation and its enrolled office (the company incorporated on or before the 31/12/2017 | File in mid of 1st April 2020 to 30th September 2020 (without additional fee for Rs 10,000. |
| DIR 3 KYC (Annually web-based) | Director KYC | 30th September 2020(without additional fee of Rs 5000) |
| MCA Form PAS-6 | Reconciliation of share, capital reconciliation of share capital audit report (half-yearly) | In 60 days from the date of deployment of this form. |
| NFRA-2 | Along with the national financial reporting authority, the yearly return is to be filed through the auditor | In 270 days from the date of deployment of this form. |
| DPT-3 | The company has to provide the information on loan and the receipt other than deposits | 30/9/2020 under CFSS |
Note: The Ministry of Corporate Affairs on 28.08.2020 notified the Companies (Management and Administration) Amendment Rules, 2020 wherein the Companies are no longer required to attach extracts of Annual Return. The rules seek to amend the Companies (Management and Administration) Rules, 2014. In the Companies (Management and Administration) Rules, 2014 in Rule 12, sub-rule (1) provided that a company shall not be required to attach the extract of Annual return with the Board’s Report in Form No. MGT-9, in case the web link of such annual return has been disclosed in the Board’s Report in accordance with sub-section (3) of Section 92 of Companies Act, 2013.
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