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1. Presented By: Anil Agrawal

2. 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
Problem Under Old
Companies Act 1956

3.  Increase Transparency
 Minimize Non compliance
 Stringent Penal Provision
 Register Under ROC To Maintain
Active Status
Increased Compliance For Private
Limited And Other Companies
Under New
Companies Act 2013

4. Two Types Of ROC Compliance Under
Companies Act 2013
Event Based And One Time Compliances
Annual Compliances

5. 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

6. 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

7. 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

8.  Consequences For Non-Filing
 Striking Off The Company Name
 Penalties For Non-Filing
Company 5000
Director 1000 Per Day
Maximum 100000

9. 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

10.  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

11. 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

12. 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

13.  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

14.  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

15. 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

16.  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

17. 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)

18.  Annual Return Under NFRA
 on or before 30th April
 Penal action for non-compliance
 Fine -INR10000
 Continuing default- along with INR1000 per day

19. 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

20.  Penalty in case of delay filing
 Company
INR100000
 Officer
INR50000

21. 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

22. 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

23. 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)

24.  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

25. 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

26. 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

27. 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
Annual Compliances

28.  Penalties for non-filing
Particulars Penalty
company up to Rs. 25000
officer 25000 extend to 300000 or
Imprisonment extended to 6
months or both

29. 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

30. 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.
Annual Compliances

31.  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

32. 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

33. CRA-2(Intimation Appointment of Cost Auditor)
 If Applicable
Within 30 days of appointment or
Within 180 days of commencement of F.Y.
Annual Compliances

34.  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

35. MSC-3(Annual Return of Dormant Company)
 Meaning
Inactive Company
 Reason for Annual return
Indicating Financial Position
Audited by Practicing C.A.
Annual Compliances

36.  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

37. Taxation Regulatory Valuation Transaction
Advisory
Audit
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