MCA Compliance Calendar for FY 2020-21 for companies & LLP
We have seen a tremendous increase in the compliance burden over the taxpayers in the recent years. A number of compliances have also been increased in the Companies Act, 2013 which sometime becomes difficult for the companies to remember and comply. Therefore, in this article, all the due dates relating to compliances to be made under Companies Act, 2013 are compiled at one place.
|
E-Forms |
Purpose of E-forms |
Period concerned |
Last date of compliance |
Applicability & Remarks |
e-Form MSME-1 |
Form for furnishing of Half Yearly Return with the Registrar in respect of outstanding payments to Micro or Small Enterprises |
1st October to 31st March 2021 |
31st August, 2021 |
Applicable to every company |
e-Form CFSS |
Application for issue of immunity certificate under the Companies Fresh Start Scheme (CFSS) 2020 |
One-time compliances for companies in default |
31st August, 2021 |
Applicable to the companies who avail the benefit of CFSS |
e-Form DPT-3 |
Return of Deposits |
Annual Compliance |
31st August, 2021 |
Applicable to all companies except NBFCs |
e-Form PAS-6 |
Reconciliation of Share Capital Audit Report |
Half Yearly basis |
31st August, 2021 |
Applicable to all unlisted Public Companies |
e-Form FC-4 |
Annual Return of Foreign Company |
Annual compliance |
31st August, 2021 |
Applicable on every Branch, Liaison and Project Office |
e-Form LLP Form 11 |
Annual Return of LLP |
Annual compliance |
31st August, 2021 |
Applicable to all LLPs |
e-Form DIR-3 KYC or WEB KYC |
Application for KYC of Directors |
Annual compliance |
30th September, 2021 |
Applicable to every DIN Holders who hold DIN as on 31st March 2021 |
e-Form FC-3 |
Annual accounts along with the list of all principal places of business in India established by a foreign company |
Annual compliance |
30th September, 2021 |
Applicable on every branch, Liaison office or Project Office |
e-Form CRA-2 |
Form of intimation of appointment of Cost Auditor by the company to Central Government |
Annual compliance |
30th September 2021 OR 30 days from the Board Meeting (whichever is earlier) |
Applicable to specific companies |
e-Form ADT-1 |
Information to Registrar by company for appointment of auditor |
On completion of 5th year |
Within 15 days of AGM i.e. 14th October, 2021 (assuming AGM on 30.09.2021) |
Applicable to all companies |
e-Form AOC-4/ AOC-4 (XBRL) |
e-Form for filing Financial Statement with ROC |
Annual compliance |
Within 30 days of AGM i.e. 29th October, 2021 (assuming AGM on 30.09.2021) |
Applicable to all companies |
e-Form MSME-1 |
Form for furnishing half yearly return with the Registrar in respect of Outstanding payments to Micro or Small enterprises |
01st April to 30th September, 2021 (Half Yearly basis) |
30th October, 2021 |
Applicable to every company |
e-Form CRA-4 |
Form for filing Cost Audit Report with the Central Government |
Annual compliance |
Cost Auditor needs to submit audit report till 30.09.2021 and company need to file Form till 30th October, 2021 |
Applicable to specific companies |
e-Form LLP Form 8 |
Statement of Accounts of LLP |
Annual compliance |
30th October, 2021 |
Applicable to all LLPs |
e-Form PAS-6 |
Reconciliation of Share Capital Audit Report |
Half Yearly basis |
29th November, 2021 |
Applicable to all unlisted Public Companies |
e-Form MGT-7 |
Form for filing Annual Return by a company |
Annual compliance |
Within 60 days of holding of AGM i.e. 29th November, 2021 (assuming AGM on 30.09.2021) |
Applicable to all companies (except OPC and Small companies) |
e-Form MGT-7A |
Form for filing Annual Return by a company |
Annual compliance |
Within 60 days of holding AGM i.e. 29th November, 2021 (assuming AGM on 30.09.2021) |
Applicable to Small Companies and OPC |
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Other MCA compliances: |
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e-Form CSR-1 |
Registration of Entities for undertaking CSR activities |
One-time compliances |
No Due Dates |
Trust/ Society/ Section 8 company need to file before acceptance of donation as CSR w.e.f. 01st April, 2021 |
e-Form INC-20A |
Declaration of commencement of business |
One time compliance |
Within 180 days from the date of incorporation of the company. |
To every new company incorporated |
About Author:
The article is written by CS Vikash Verma who is an Associate Member of Institute of Companies Secretaries of India having good experience in legal and secretarial matters. He specialises in providing services in Startup, RERA, Charity Commissioner- Trust matters, FDI-RBI, ROC-MCA, NCLT and other services related thereto. He is proprietor in Company Secretaries Firm M/s V Vikash & Co. He can be reached by mobile at: 9785593575 or by email at: csvikashverma2@gmail.com.
Disclaimer: Taxwink is not responsible for any views of the author. Therefore, the readers are requested to check authenticity of the facts contained therein before applying the same. Further, the above information is subject to change in view of any amendment by the Government in future.
