Company Law
- Abbreviations
- Acceptance of Deposits [Ch. V]
- Accounts of companies [Ch. IX]
- Appointment and Remuneration to Managerial Personnel [Ch. XIII]
- Appointment and qualification of directors [Ch. XI]
- Audit and Auditors [Ch. X]
- Buy-back of Securities
- Corporate Social Responsibility [S. 135]
- Declaration and Payment of Dividend [Ch. IX]
- Exemptions to a private company under the Companies Act 2013 - at a glance
- Incorporation of company [Ch. II]
- Management and Administration [Ch. VII]
- Miscellaneous
- Powers of the Board [Ch. XII]
- Registration of charges [Ch. VI]
- Share capital, Debentures and Issue of securities [Ch. III, IV]
- Application of premium received on issue of shares [S. 52]
- Debentures [S. 71]
- Dematerialisation of securities [R.9, 9A]
- Issue and Redemption of Preference Shares [S. 55]
- Issue of Sweat Equity Shares [S. 54]
- Kinds of share capital [S. 43] and their voting rights [S. 47(1)]
- Power to purchase its own shares (i.e. buy-back of securities) [S. 68, R. 17]
- Private Placement vis-à-vis Preferential Offer
- Private Placement [S. 42, R.14]
- Prohibition on Issue of shares at Discount [S. 53]
- Publication of Authorised, Subscribed and paid-up capital [S. 60]
- Reduction of share capital [S. 66]
- Restrictions on purchase by the Co or giving of loans by it for purchase of its shares [S. 67]
- Types of Issue of Securities – an overview
- Some of the key SEBI compliances for listed entities
- Conditions to be complied with upon resignation of the statutory auditor of a listed entity / material subsidiary w.r.t. limited review / audit report [SEBI CIRCULAR CIR/CFD/CMD1/114/2019 dated 18-Oct-2019]
- Corporate Governance under LODR [Ch. III of LODR]
- Illustrative Compliance calendar under LODR for Entities which has listed its specified securities
- Publishing Quarterly/Half Yearly/Annual Results by Listed Companies under LODR
- Tables
- Contents of BoD report [S. 134(3), (3A), (5) & R.8, 8A]
- Criteria under the Co Act 2013 triggering certain compliances – At a Glance
- e Forms to be filed with RoC under Co Act 2013
- Fees to be paid to Registrar of Companies
- Illustrative list of matters requiring Special Resolution as per Co Act 2013
- Illustrative list of punishment for non-compliance/default under Co Act 2013
- Illustrative list of Statutory Registers and other records to be prepared or maintained under Co Act 2013
- Types of companies [Ch. I]
e Forms to be filed with RoC under Co Act 2013 [Highlighted forms are usually required to be filed every year]
|
Sr. No. |
Purpose of the Form as per Companies Act, 2013 |
Rule no. |
eForm No. as per Companies Act, 2013 |
Due Date |
|---|---|---|---|---|
|
1. |
Application for reservation of name |
R. 9 of Co (INC) Rules |
RUN |
— |
|
2. |
OPC- Application for Incorporation (incl. Nomination) |
R. 10 of Co (INC) Rules |
INC-2 |
|
|
3. |
OPC- Nominee consent form |
R. 4 of Co (INC) Rules |
INC-3 |
At the time of incorporation/within 15 days of withdrawal of existing nomination |
|
4. |
OPC – Change in Member/Nominee |
R. 4 of Co (INC) Rules |
INC-4 |
Within 30 days of receipt of notice of withdrawal of consent |
|
5. |
OPC – Intimation of exceeding threshold |
R. 6 of Co (INC) Rules |
INC-5 |
Within 60 days from the date of exceeding threshold |
|
6. |
Application for Conversion (OPC to Pvt/Pub Co &Pvt Co to OPC) |
R. 7 of Co (INC) Rules |
INC-6 |
|
|
7. |
Application for grant of license u/s 8 by an existing Co |
R. 20 of Co (INC) Rules |
INC-12 |
|
|
8. |
Application to RD for conversion of S. 8 Co into Co of any other kind |
R. 21 of Co (INC) Rules |
INC-18 |
— |
|
9. |
Intimation to RoC of revocation/surrender of license issued u/s 8 |
R. 22(11) & 23 of Co (INC) Rules |
INC-20 |
Within 30 days of date of receipt of order |
|
10. |
Notice of situation or change of situation of registered office |
R. 27 of Co (INC) Rules |
INC-22 |
Within 30 days |
|
11. |
ACTIVE (Active Company Tagging Identities and Verification) |
INC-22A |
On or before 15-Jun-19 |
|
|
12. |
Application to RD for approval to shift the Registered Office from one state to another state OR from jurisdiction of one RoC to another RoC within the same State |
R. 28, 30 of Co (INC) Rules |
INC-23 |
|
|
13. |
Application for approval of CG for change of name |
R. 29(2) of Co (INC) Rules |
INC-24 |
|
|
14. |
Conversion of public Co into private Co or private Co into public Co |
R. 33 of Co (INC) Rules |
INC-27 |
Within 25 days from the date of receipt of NCLT order |
|
15. |
Conversion of unlimited Co into Co limited by shares or guarantee |
R. 37 of Co (INC) Rules |
INC-27 |
Within 45 days of passing special resolution for conversion |
|
16. |
Conversion of Co limited by guarantee into Co limited by shares |
R. 39 of Co (INC) Rules |
INC-27 |
Within 30 days of passing special resolution for conversion |
|
17. |
Notice of Order of the Court or any other competent authority |
R. 31 of Co (INC) Rules |
INC-28 |
Within 30 days from the date of receipt of certified copy of the order |
|
18. |
Return of allotment |
R. 12 of Co (PAS) Rules |
PAS-3 |
Within 15 days of allotment of securities |
|
19. |
Reconciliation of Share Capital Audit Report (Half-yearly) By every unlisted public Co |
R. 9A(8) of Co (PAS) Rules |
PAS-6 |
Within 60 days from the conclusion of each half year |
|
20. |
Notice to RoC of any alteration of share capital/increase in number of members in case of a Co not having share capital |
R. 15 of Co (PAS) Rules |
SH-7 |
Within 30 days of alteration/Govt order pursuant to S. 62(4) read with S. 62(6) |
|
21. |
Return in respect of buy-back of securities |
R. 17(13) of Co (PAS) Rules |
SH-11 |
Within 30 days of completion of buy-back |
|
22. |
Annual Return of deposits |
R. 16 of Co (AoD) Rules |
DPT-3 |
On or before 30th June every year |
|
23. |
One time Return of (Exempt) Deposit |
R. 16A of Co (AoD) Rules |
DPT-3 |
On or before 29-Jun-19 |
|
24. |
Annual Return of (Exempt) Deposit |
Expl. To R. 16 of Co (AoD) Rules |
DPT-3 |
On or before 30th June every year |
|
25. |
Application for registration of creation, modification of charge (other than those related to debentures) |
R. 3(1) of Co (Charges) Rules |
CHG-1 |
Within 30 days of creation/modification of charge |
|
26. |
Particulars for satisfaction of charge thereof |
R. 8(1) of Co (Charges) Rules |
CHG-4 |
Within 30 days from the date of payment/satisfaction in full of any charge registered |
|
27. |
Notice of appointment or cessation of receiver or manager |
S. 84(1) of Co (Charges) Rules |
CHG-6 |
Within 30 days from the date of passing of the order/making the appointment |
|
28. |
Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures |
R. 3(1) of Co (Charges) Rules |
CHG-9 |
Within 30 days of creation/modification of charge |
|
29. |
Application to CG for extension of time for filing particulars of registration of creation/modification/satisfaction of charge OR for rectification of omission or misstatement of any particular in respect of creation/modification/satisfaction of charge |
R. 12 of Co (Charges) Rules |
CHG-8 |
|
|
30. |
Notice of situation or change of situation or discontinuation of situation, of place where foreign register shall be kept |
R. 7(2) of Co (MGT) Rules |
MGT-3 |
Within 30 days of opening/discontinuance or change in situation of any foreign registers |
|
31. |
Return in respect of declaration (of beneficial interest) u/s 89 received by the Co |
R. 9(3) of Co (MGT) Rules |
MGT-6 |
Within 30 days of receipt of declaration |
|
32. |
Annual Return |
R. 11(1) of Co (MGT) Rules |
MGT-7 |
Within 60 days from the date on which AGM is held/where no AGM is held in any year, within 60 days from the date on which AGM should have been held together with the statement specifying the reasons for not holding AGM |
|
33. |
Return with respect to Changes in shareholding position of promoters and top 10 SH |
R. 13 of Co (MGT) Rules |
MGT-10 |
Within 15 days of such change |
|
34. |
Filing of Resolutions and agreements to the RoC |
R. 24 of Co (MGT) Rules |
MGT-14 |
Within 30 days of passing resolution/making agreement, as the case may be [S. 117(1)] |
|
35. |
Form for filing Report on AGM |
R. 31(2) of Co (MGT) Rules |
MGT-15 |
Within 30 days of conclusion of AGM |
|
36. |
Return to the RoC i.r.o. declaration u/s. 90 received by Co |
R. 4 of Co (SBO) Rules |
BEN-2 |
Within 30 days of receiving declaration in Form No. BEN-1 |
|
37. |
Notice of address at which books of account are maintained (other than its registered office) |
R. 2A of Co (Accounts) Rules |
AOC-5 |
Within 7 days of such decision by the BoD |
|
38. |
Form for filing FS and other documents with the RoC |
R. 12(1) of Co (Accounts) Rules R. 3 of Co (XBRL) Rules AOC-4/AOC-4 CFS AOC-4(XBRL) |
Within 30 days of AGM [S. 137(1)] |
|
|
39. |
Information to the RoC by Co for appointment of Auditor |
R. 4(2) of Co (Audit) Rules |
ADT-1 |
Within 15 days of AGM in which auditor is appointed [S. 139(1) 4th proviso] |
|
40. |
Application (to CG) for removal of auditor(s) from his/their office before expiry of term |
R. 7 of Co (Audit) Rules |
ADT-2 |
Within 30 days of resolution passed by the Board |
|
41. |
Notice of Resignation by the Auditor |
R. 8 of Co (Audit) Rules |
ADT-3 |
Within 30 days from the date of resignation [S. 140(2)] |
|
42. |
Form of intimation of appointment of cost auditor by the company to CG |
R. 6(2) of Co (Cost Audit) Rules |
CRA-2 |
Within 30 days of appointment of cost auditor OR 180 days from commencement of FY, whichever is earlier |
|
43. |
Form for filing Cost Audit Report with the CG |
R. 6(6) of Co (Cost Audit) Rules |
CRA-4 |
within 30 days from the date of receipt of a copy of the cost audit report |
|
44. |
Application for allotment of DIN |
R. 9 of Co (DIR) Rules |
DIR-3 |
before appointment in an existing Co |
|
45. |
KYC of Directors (who holds a DIN as on 31st March of a FY) |
R. 12A of Co (DIR) Rules |
eForm DIR-3 KYC/web form DIR-3 KYC-WEB |
By 30-Sep of the immediate next FY |
|
46. |
Application for surrender of DIN |
R. 11 of Co (DIR) Rules |
DIR-5 |
|
|
47. |
Intimation of change in particulars of Director to be given to the CG for DIN |
R. 12 of Co (DIR) Rules |
DIR-6 |
Within 30 days of change |
|
48. |
Notice of resignation of a director to the RoC |
R. 16 of Co (DIR) Rules |
DIR-11 |
Within 30 days from the date of resignation |
|
49. |
Particulars of appointment of Directors and the KMP and the changes among them |
R. 15, 18 of Co (DIR) Rules |
DIR-12 |
Within 30 days of appointment/change, as the case may be |
|
50. |
Return of appointment of MD/WTD/Manager by a public co |
R. 3 of Co (MR) Rules |
MR-1 |
Within 60 days of appointment |
|
51. |
Application by a Co for registration under section 366 |
R. 3 of R. 3 of Co (Auth to Register) Rules |
URC-1 |
|
|
52. |
Information to be filed by Foreign Co |
R. 3(3) of Co (Regn of FC) Rules |
FC-1 |
Within 30 days of establishment of place of business in India |
|
53. |
Return of alteration in the documents filed for registration by Foreign Co |
R. 3(4) of Co (Regn of FC) Rules |
FC-2 |
Within 30 days from the date on which alteration was made/occurred |
|
54. |
Annual accounts along with the list of all principal places of business in India established by Foreign Co |
R. 4, 6 of Co (Regn of FC) Rules |
FC-3 |
Within 6 months from the close of FY of the Foreign Co to which the documents relate |
|
55. |
Annual Return of a Foreign Co |
R. 7 of Co (Regn of FC) Rules |
FC-4 |
Within 60 days from the last day of its FY |
|
56. |
Form for filing application to RD |
RD-1 |
||
|
57. |
Form for filing an application with RoC (where no e-form is prescribed) |
R. 12(2) of Co (Regn offices and Fees) Rules |
GNL-1 |
— |
|
58. |
Form for submission of documents with RoC (where no e-form is prescribed) |
R. 12(2) of Co (Regn offices and Fees) Rules |
GNL-2 |
— |
|
59. |
Memorandum of Appeal |
R. 4(1) of Co (Adjudication of Penalties) Rules, 2014 |
ADJ |
Within 60 days from the date of receipt of the order of adjudicating officer by the aggrieved party. |
|
60. |
Application to RoC for obtaining the status of Dormant Co |
R. 3 of Co (Misc) Rules |
MSC-1 |
— |
|
61. |
Return of dormant companies |
R. 7 of Co (Misc) Rules |
MSC-3 |
Within 30 days from the end of each FY |
|
62. |
Application (by a dormant company) for seeking status of active company |
R. 8 of Co (Misc) Rules |
MSC-4 |
— |
|
63. |
Form for filing application or documents with CG |
CG-1 |
— |
|
|
64. |
Application by Co to ROC for removing its name from Register of Companies |
R. 4(1) of Co (RNC) Rules |
STK-2 |
|
|
65. |
Form for furnishing ½ yearly return with the RoC in respect of outstanding payments to Micro or Small Enterprises |
Specified Cos (Furnishing of info about payment to micro and small enterprise suppliers) Order, 2019 |
MSME Form |
For ½ year:
|