Section
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Compliance
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Statutory Time Line
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Due Date
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Forms
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Reporting Authority
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Type of Company
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10A
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Declaration of commencement of business
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Within 180 Days from the incorporation date.
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Within 180 Days from the incorporation date
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INC- 20A
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ROC
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All Companies
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12
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Intimation of Change in the Registered Office
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Within 30 days of the change of the address
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Within 30 days of the change of the address
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INC-22
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ROC
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All Companies
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Section 89(6)
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Intimation of declaration received under Section 89
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Within 30 days from the receipt of declaration by the company
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Within 30 days from the receipt of declaration by the company
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MGT-6
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ROC
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All Companies – If they fall under the section
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Section 90(4)
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Intimation of declaration received under Section 90
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Within 30 days from the receipt of declaration by the company
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Within 30 days from the receipt of declaration by the company
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BEN- 2
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ROC
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All Companies – If they fall under SBO.
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Rule 12A of Companies (Appointment and Qualification of Directors) Rules 2014
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Directors’ KYC by every Individual who holds a DIN
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Within 6 months from end of the financial year
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30th September
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DIR – 3 KYC
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ROC
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All Companies
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Section 139
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Intimation regarding appointment of Statutory Auditor.
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Within 15 days of appointment of an auditor
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Within 15 days of appointment of an auditor
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ADT – 1
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ROC
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All Companies every 5 year.
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Section 140
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Intimation regarding resignation of Statutory Auditor
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Within 30 days from the date of the resignation.
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Within 30 days from the date of the resignation.
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ADT – 3
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ROC
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All Companies, If Auditor Resign
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Section 117
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Filing of Resolution and agreements as specified in Section 117 (3)
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Within 30 days of the passing of resolution/ entering into agreement
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Within 30 days of the passing of resolution/ entering into agreement
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MGT – 14
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ROC
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Not required for Private Limited Companies
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Order dated 22 January, 2019 issue under Section 405
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Return in respect of outstanding payments to Micro or Small Enterprise
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Within 1 month from the conclusion of each half year.
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31st October (For April-Sep) 30th April (For Oct-Mar)
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E-Form MSME-1
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ROC
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All Companies
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Rule 16 of Companies (Acceptance of Deposits) Rules, 2014
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Return of deposit or particulars of transaction not considered as deposit or both
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On or before 30th June of every year
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30th June
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DPT-3
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ROC
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All Companies – Except NBFC
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Section 137
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Filing of annual accounts
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30 days from the date of AGM.
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Within 30 days from the date of AGM
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Form AOC-4/AOC-4 CFS/AOC-4 XBRL
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ROC
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All Companies
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Section 92
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Filing of annual return
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To be filed within 60 days from the conclusion of AGM.
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Within 60 days from the date of AGM
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E – Form MGT – 7A
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ROC
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All Companies
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Section 184
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Disclosure of Interest by Director.
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In the First Board Meeting of the Financial Year and whenever there is a change in the disclosures already made.
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1st Board Meeting of the F.Y. and whenever there is a change the disclosures already made
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MBP-1
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No need to file
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All Companies
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Rule 5 (8) of IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
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Statement of unclaimed and unpaid amounts as specified in section 125.
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Within a period of 60 days after the holding of AGM
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Within a period of 60 days after the holding of AGM
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IEPF -2
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IEPFA
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All Companies
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Section 179 (3) (g)
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Adoption of Financials and Director Report
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Within 30 days of Board Meeting approving the Financial Statement and Board Report
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Within 30 days of Board Meeting approving the Financial Statement
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MGT – 14
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ROC
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All Companies Except Private Company
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Rule 9A of Companies (Prospectus and Allotment of Securities) Rules,2014
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Reconciliation of Share Capital Audit Report (Half- Yearly)
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Within 60 days from the conclusion of each half year.
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30th May (For Oct-Mar)
29th November (For April-Sep),
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PAS – 6
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ROC
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All Companies Except Small Company and Listed
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Section 121
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Report on Annual General Meeting
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Within 30 days from the date of AGM
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Within 30 days from the date of AGM
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MGT-15
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ROC
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Only for Listed Company
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Rule 5(2) of Nidhi Rules, 2014
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Return of Statutory Compliance
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Within 90 days from the close of the first financial year after its incorporation and where applicable, the second financial year.
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Within 90 days from the close of the first financial year after its incorporation and where applicable, the second financial year.
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NDH-1
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ROC
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Applicable on Nidhi Company
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Rule 5(3) of Nidhi Rules, 2014
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Application for extension of time
This form is filled in the following cases:
The company fails to add at least 200 members within 1 year of incorporation or
Failure to maintain the Net owned Fund to deposit ratio of 1:20
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Within 30 days from the close of the first financial year.
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Within 30 days from the close of the first financial year.
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NDH-2
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Regional Direct
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Applicable on Nidhi Company
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Rule 10(3) of Nidhi Rules, 2014
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Obtaining prior permission of the RD for opening more than 3 branches within the district or any branch outside the district,
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Prior to opening of branch
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Prior to opening of branch
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NDH-2
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Regional Director
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Applicable on Nidhi Company
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Rule 10(6) of Nidhi Rules, 2014
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Obtaining Prior permission of the RD for the closing of any branch
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At least 60 days prior to the closure
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At least 60 days prior to the closure
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NDH-2
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Regional Director
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Rule 10(6) of Nidhi Rules, 2014
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Intimation to Registrar after the closure of the Branch
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Within 30 days from the date of the closure of the branch
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Within 30 days from the date of the closure of the branch
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NDH-2
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ROC
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Rule 10(7) of Nidhi Rules, 2014
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Intimation about the closure of any place, not being a registered office or a branch, where a Nidhi carries on its operation.
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Post-closure intimation to ROC
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Post-closure intimation to ROC
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NDH-2
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ROC
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Rule 21 of Nidhi Rules, 2014
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Half Early return
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Within 30 days from the conclusion of each half year
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Within 30 days from the conclusion of each half year
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NDH-3
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ROC
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Rule 3A of Nidhi Rules, 2014
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Application form for declaration as Nidhi Company
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For the companies incorporated after Nidhi (Amendment) Rules, 2022, within a period of 120 days of its incorporation for declaration as Nidhi.
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For the companies incorporated after Nidhi (Amendment) Rules, 2022, within a period of 120 days of its incorporation for declaration as Nidhi.
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NDH-1
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ROC
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Rule 3B of Nidhi Rules, 2014
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Application form for declaration as Nidhi Company
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For the companies incorporated before Nidhi (Amendment) Rules, 2022, within sixty days from the date of expiry of:-
(a) 1 year from the date of its incorporation; or
(b) the period up to which extension of time has been granted by the Regional Director, whichever is later.
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For the companies incorporated before Nidhi (Amendment) Rules, 2022, within sixty days from the date of expiry of:-
(a) 1 year from the date of its incorporation; or
(b) the period up to which extension of time has been granted by the Regional Director, whichever is later.
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