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 (except govt. co.) with outstanding money/loan (not deposit) from 01.04.2014 to 22.01.2019 |
22nd April, 2019 |
| FORM INC – 20A |
Companies with share capital incorporated on/after 2nd Nov 2018 |
Within 180 days from incorporation |
| Form INC-22A |
Companies incorporated on/before 31st Dec 2017 & filed AOC-4/MGT-7 |
25th April, 2019 |
| DIR-3 KYC |
Every director for FY ending 31st March 2019 |
30th April, 2019 |
| Periodical DPT-3 |
All companies (except govt. co.) having deposits or exempted transactions |
30th June, 2019 |
| ADT – 1 |
Intimation of auditor appointment |
15 days from appointment |
| ADT – 3 |
Auditor resignation |
Within 30 days |
| NFRA-1 |
Notice by body corporate about auditor |
Within 30 days (existing) / 15 days (new) |
| AOC – 5 |
Books kept at place other than registered office |
Within 7 days of board resolution |
| MGT – 14 |
Filing resolutions u/s 117 |
Within 30 days |
| PAS 3 |
Allotment of shares |
Within 15 days |
| INC 22 |
Change of registered office |
Within 30 days |
| DIR 11 |
Director resignation |
Within 30 days |
| DIR 12 |
Director change |
Within 30 days |
| BEN – 1 |
Significant beneficial ownership declaration |
9th May 2019 & within 30 days of change |
| BEN – 2 |
Return of SBOs |
Within 30 days of receipt of BEN-1 or deployment |
| MGT – 6 |
Declaration of Beneficial Interest |
Within 30 days of MGT-4/MGT-5 |
2. List of annual ROC compliance under Company Act 2013
| Form |
Applicability |
Due Dates |
MSME Form 1
(Transitional Form) |
Companies with MSME dues outstanding > 45 days |
30 days from MCA form deployment |
| MSME Form-I (October–March) |
Companies with MSME dues outstanding > 45 days |
30th April every year |
| DIR-3 KYC |
Every director for FY ended 31st March, 2019 |
30th April, 2019 |
| Periodical DPT-3 |
Companies (non-govt) with deposits or similar transactions |
30th June, 2019 |
| MSME Form-I (April–September) |
Companies with MSME dues outstanding > 45 days |
31st October every year |
| AOC-4 |
Filing of financials & other docs with RoC |
30 days from AGM |
| MGT-7 |
Filing of annual return with RoC |
60 days from AGM |
| CRA 2 |
Appointment of Cost Auditor (if applicable) |
Within 30 days of appointment or 180 days from FY start |
| Yet to be specified |
Annual Return by Auditors 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.
.png)