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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


ď śFee 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


ď ś 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 days

4 times of normal fees

More than 60 days and up to 90 days

6 times of normal fees

More than 90 days and up to 180 days

10 times of normal fees

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

Due date of filing of NFRA-1

 existing body corporate other than a company governed by NFRA Rules

Within 30 days from date of deployment of form NFRA-1

 body corporate other than a company governed by NFRA Rules

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)


ď ś 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


ď ś 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.


ď ś 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.


ď ś 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.


ď ś 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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Get your Companies ROC Compliance done at Ezybiz India Consulting LLP.  

Let your company be compliant with the Registrar of Companies (ROC) rules with the help of our services. We at Ezybiz India Consulting LLp w...

Get your Companies ROC Compliance done at Ezybiz India Consulting LLP.  

Let your company be compliant with the Registrar of Companies (ROC) rules with the help of our services. We at Ezybiz India Consulting LLp w...

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