Formation and running of the company were used to be an easy process under Companies Act, 1956 as annual ROC compliance were not multiple and also registrar of company (“ROC”) did not used to take any strict action against defaulter.
Therefore, list of defaulting companies was getting longer every day.
However, after introduction of Companies Act, 2013, with the objective to increase transparency and to minimize non-compliance, ROC started using various parameters to confirm genuineness of a company and started striking off name of company which are not operating from a long time and also which didn’t appear genuine to ROC.
In previous period, name of thousands of defaulting and non-operating companies were strike off by ROC.
Also, new company law contains stringent penal provisions for non-compliance and in case of default; company as well as key managerial personnel are liable to be panel provisions.
In line with the same, recently various new amendments have come into effect under the Companies Act, 2013 requiring companies registered under ROC to report certain additional information to annual ROC compliance to maintain active status and non-compliance thereof lead to heavy penalty in monetary terms and other non-monetary penal consequences also.
Accordingly, considering the increasing complication and number of compliances for private limited companies and other types of companies registered under ROC, we have tried to compile all ROC compliances and forms required to file by a companies covered under Companies Act 2013 along with ROC compliance due dates.
There are certain forms to be filled only one time for FY 2019-20 and there are certain forms to be filled with ROC on periodic basis.
1. List of One time and Event based compliance’s under Company Act 2013
| Form | Applicability | Due Dates |
| One time return in form DPT-3 | Every company other than government company having outstanding receipt of money or loan which is not considered as deposit from 1st April, 2014 to 22nd January, 2019 | 22nd April, 2019 |
| FORM INC – 20A | Every company having share capital and incorporated on or after 2nd November , 2018 | Within 180 days from incorporation |
| Form INC-22A | Every company incorporated on or before 31st December, 2017 provided such company has not failed to file any Form AOC-4 or MGT-7 | 25th April, 2019 |
| DIR-3 KYC | Every director for the year ended 31st March, 2019 | 30th April, 2019 |
| Periodical DPT-3 | Every company other than government company having deposits or transactions not considered as deposit | 30th June, 2019 |
| ADT – 1 | Every company for the purpose of intimation of appointment of auditor to the registrar | 15 days from the date of appointment |
| ADT – 3 | Resignation by Auditor | Within 30 days of resignation |
| NFRA-1 | Notice to the Authority by a body corporate regarding its auditor | 1. Within 30 days from the date of deployment on MCA Portal For all existing body corporates other than those covered by NFRA Rules 2. Within 15 days of appointment of auditor – For other body corporates not being incorporated under Companies Act, 2013 or earlier Acts or governed by NFRA Rules |
| AOC – 5 | Keeping books of account and other relevant books and papers and financial statement at a place other than registered office | Within 7 days of Board passing resolution to keep such books of account at other place |
| MGT – 14 | Filing of Resolutions u/s 117 | Within 30 days from passing of the Resolution (including special resolution) |
| PAS 3 | Allotment of Shares | Within 15 days of allotment |
| INC 22 | Change in Registered Office of the company | Within 30 days of the change |
| DIR 11 | Resignation by Director | Within 30 days of the resignation |
| DIR 12 | Change in Directors | Within 30 days of the change |
| BEN – 1 | Declaration of significant beneficial ownership in shares | 1. 9th May 2019 (i.e. within 90 days from 8th Feb 2019) 2. Within 30 days in case of change in such ownership thereafter |
| BEN – 2 | Return of significant beneficial owners in shares | Within 30 days from receipt of Form BEN 1 or the date of deployment of form on MCA portal whichever is earlier. |
| MGT – 6 | Declaration of Beneficial Interest | Within 30 days of receipt of declaration in MGT 4 / MGT 5 |
2. List of annual ROC compliance under Company Act 2013
| Form | Applicability | Due Dates |
| MSME Form 1 (Transitional Form) | All companies which have accepted supplies of goods or services from MSME and payment for such supplies is outstanding for more than 45 Days | 30 days from date of deployment of such form on MCA Portal |
| MSME Form-I (October-March) | All companies which have accepted supplies of goods or services from MSME and payment for such supplies is outstanding for more than 45 Days | 30th April of every year |
| DIR-3 KYC | Every director for the year ended 31st March, 2019 | 30th April, 2019 |
| Periodical DPT-3 | Every company other than government company having deposits or transactions not considered as deposit | 30th June, 2019 |
| MSME Form-I (April-September) | All companies which have accepted supplies of goods or services from MSME and payment for such supplies is outstanding for more than 45 Days | By 31st October of every year |
| AOC-4 | Every company is required to file for the purpose of filing of financial statement and other documents with the registrar of company | 30 days from date of Annual General Meeting (“AGM”) |
| MGT-7 | Every company is required to file for the purpose of filing ROC annual return with registrar | 60 days from date of AGM |
| CRA 2 | Appointment of Cost Auditors, if applicable | Within 30 days from appointment or within 180 days of the commencement of the financial year |
| Yet to be specified | Annual Return by Auditors of Companies Covered under NFRA | 30th April |
| MSC 3 | Annual Return of Dormant Company | 30th April |
Due dates chart can be accessed under “Compliance calendar”.
Know more about are Seceterial Compliances services.
