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Compliance for Limited Liability Partnership
LLPs (Limited Liability Partnerships) are a type of Modern Corporation. It is a hybrid form that combines elements of a company and a partnership (i.e. limited liability with flexibility). Limited liability partnerships are founded and governed under the Limited Liability Partnership Act of 2008 and its implementing rules, referred to as the Limited Liability Rules of 2009. Reffer to LLP Compliance page for detailed info.
Following is the list of E-Forms to be filled with MCA by LLPs:
Forms | Purpose of E-Form/Return | Due date | Penalty |
DIR-3 KYC (It is filled annually) | For every person who has allotted DIN | Within 30 days (After the form is available) | INR Five Thousand |
Form-11 (It is filled annually) | Annual Return | Within sixty days of the end of Financial Year | 100 rupees per day up until the day of filing the form. |
Form-8 (It is filled annually) | Statement of Account and Solvency | 30th October of each financial year | 100 rupees per day up until the day of filing the form. |
Compliance for Private Limited Company
An organisation that is privately held for small businesses is a Private Limited Company. The Companies Act of 2013 defines a Private Limited Company as an organisation whose Articles of Association restrict the transferability of shares and forbid the public from subscribing to them.
Following E-Forms are required to be filled with MCA by a Private Limited Company:
Name of E-Form/Return | Purpose of E-Form/Return | Due Date of Filing |
Form DPT-3 (One time) | For every company other than Government companies having Outstanding receipt of money/loan other than deposits | The form must be filled out annually by 30th June and Furnish information until 31st March of that year, duly audited by the Company’s auditor. |
Form INC-20A | Filled with the ROC (Registrar of Companies) | Within 180 days of the incorporation of the company |
INC-22 | Change in registered office | Within fifteen days from the date of such change |
MSME-I (first time) | For each specified company that receives goods/services from MSME | Within thirty days from the availability of the form on the MCA portal |
MSME-I (half-yearly) | For each specified company that receives goods or services from MSME. | Filed within 45 days from the end of each half-year |
Form ADT-1 (Annually) | Appointment of Auditor | Within 30 days after the company’s incorporation. Note: The first auditor is to be appointed for five years, and the appointment must be filed before RoC using Form ADT-1. A new auditor can be appointed within 15 days of the AGM (Only after filling out form ADT-1) |
DIR-3 KYC (Annually) | For every person who has allotted DIN | On or before 30th April of the immediate next FinancialYear (Annual Compliance) |
DIR-9 | Report for Disqualification of the Director | To be filed by a company within 30 days of such disqualification. |
DIR-12 | Change in Directors | Within 30 Days of such change |
ADT-2 | Removal of Director before Expiry | Within 30 days of when such a resolution was passed. |
Form MGT-7(Annually) | Filing of the annual return of the company | Must be filed within sixty days of the last annual general meeting (AGM) |
Form AOC-4 (Annually) | Filing of financial statements of the company | Must be filed within thirty days of the last AGM |
Compliance for Public Limited Company
A Public Limited Company, commonly known as a PLC under the Company Act 2013, is a company with limited liability that offers shares to the general public. Anyone can purchase its stock through trades on the stock market or private initial public offering (IPO).
A public limited company must adhere to strict regulations and disclose its financial condition to its shareholders.
Following E-Forms are required to be filled with MCA by a Public Limited Company:
Name of E-Form/Return | Purpose of E-Form/Return | Due Date of Filing |
Form INC-20A | Form in respect of the commencement of Business | Within 180 days of incorporation |
Board Meeting | Minimum Two Board Meetings | A minimum of one Board of meeting each half of the year, with a minimum of 90 days gap between two meetings. |
MGT-8 | Filing for certification of Annual Return | Every yearly return filled must be certified by a practising company secretary. |
DIR-3 KYC (Annually) | For every person who has allotted DIN | On or before 30th April of the immediate next FinancialYear (Annual Compliance) |
Form ADT-1 (Annually) | Appointment of Auditor | Within 30 days after the company’s incorporation. Note: The first auditor is to be appointed for five years, and the appointment must be filed before RoC using Form ADT-1. A new auditor can be appointed within 15 days of the AGM (Only after filling out form ADT-1) |
Form MGT-7(Annually) | Filing of the annual return of the company | Must be filed within sixty days of the last annual general meeting (AGM) |
Form AOC-4 (Annually) | Filing of financial statements of the company | Must be filed within thirty days of the last AGM |
Compliance for Section 8 companies
Section 8 firms are incorporated under the Companies Act; thus, they must adhere to all annual compliances like any other company. The term ROC is also known as Registrars of Companies. Section 8 Companies are required to file their audited financial statements with ROCs under Section 129 and Section 137 of the Companies Act of 2013.
Following E-Forms are required to be filled with MCA by a Section 8 company:
Form MGT-7
MGT-7 is an annual return of the company. It must be filed within sixty days of the last annual general meeting (AGM).
AOC-4
AOC-4 is the financial statement of the company. The form is required to be filled within 30 days of last AGM.
Compliance for One Person Company
As per sub-clause 62 of Section 2 Companies Act of 2013, a One Person Company also known as OPC is a company with only one member. It is incorporated as a single-member private corporation. Therefore, a corporation can be registered with only one shareholder or member. Any natural person who is an Indian citizen, regardless of whether they reside in India or not (NRI) (the only condition is they need not be a minor), is qualified to form a One Person Company.
Following E-Forms are required to be filled with MCA by a One Person Company:
Name of E-Form/Return | Purpose of E-Form/Return | Due Date of Filing |
Form INC-20A | Form in respect of the commencement of Business | Within 180 days of incorporation |
Board Meeting | Minimum Two Board Meetings | A minimum of one Board meeting each half of the year, with a minimum of 90 days gap between two meetings. |
MBP-1 | Disclosure of interest | During the first board of meeting held during each financial year OR at the first meeting held after the change in the disclosures |
DIR-8 | Discloser of interest by the director in the company | In the 1st Board Meeting of the financial year |
Form DPT-3 (One time) | For every company other than Government companies having Outstanding receipt of money/loan other than deposits | The form must be filled out annually by 30th June and Furnish information until 31st March of that year, duly audited by the company’s auditor |
Form ADT-1 (Annually) | Appointment of Auditor | Within 30 days after the company’s incorporation. Note: The first auditor is to be appointed for five years, and the appointment must be filed before RoC using Form ADT-1. A new auditor can be appointed within 15 days of the AGM (Only after filling out form ADT-1) |
Form MGT-7(Annually) | Filing of the annual return of the company | Must be filed within a period sixty days from the last annual general meeting (AGM) |
Form AOC-4 (Annually) | Filing of financial statements of the company | Must be filed within a period of thirty days from the last AGM |
