Every Company is, in one way or another other registered under the Companies Act, 2013, and it needs to file some forms with the Registrar of Companies within the prescribed time period. The following are the forms that ought to be filed by the various categories of companies:
DPT-3 Annual Return Form
DPT-3 is one of the annual returns that is necessary for a company that has loans outstanding or advances as of March 31 Due date for filing DPT-3 is June 30th of every year. All companies registered under the Companies Act 2013 need to file DPT-3 form about the following companies:
- Government Company
- Banking Compan
- Non-Banking Finance Company and
- A housing Finance Company that is registered with the National Housing Bank
- Such other company as the central government may specify after consultation with the RBI.
Late fees are charged if the company doesn’t file DPT-3 up to 30th June of the following financial year.
Micro and Small Enterprises Return (MSME-1)
This form needs to be filed by the company that gets the supply from Micro and Small Enterprises whose payment exceeds 45 days from the date of acceptance or deemed acceptance of goods, with the details of the amount of payment due, along with the reason for the delay in payment. The above-mentioned form needs to be filed twice a year, i.e. half-yearly.
Due date for filing MSME-1 is 30th April of the immediately next financial year for the period ended on 31st March of the Financial Year and 31st October of the immediately next financial year for the period ended on 30th September of the Financial Year
DIR-3 KYC
Every Director needs to have an active DIN number, and he has to file Form DIR-3 KYC /Web DIR-3 KYC before 30th September of the next Financial Year. DIN will automatically deactivate after the expiry of the Due Date, and thereafter an amount of Rs 5,000 needs to be paid to activate the DIN.
MGT-14 Public Limited Company
It is necessary for every Public Limited Company to file MGT-14 for the adoption and approval of the Financials Board Report of the company within a period of 30 days from the passing of the special resolution of the company.
AOC-4 Financial Statement
AOC-4 is required to be submitted for the company’s financial statement to the ROC within 30 days from the Annual General Meeting. Moreover, if the company has any subsidiary or Associate company, then the company needs to file a consolidated AOC-4 CFS every financial year. The following companies are required to file AOC-4 XBRL
- A company having paid-up share capital of Rs 5 crore or more
- A company having a turnover of 100 crores or more
- Listed Companies in India and their subsidiaries
- All companies are required to prepare their financial statements by the Companies (Indian Accounting Standards) Rules, 2015
MGT-7/7A Annual Return Form
Every company is required to file the MGT-7 form within 60 days from the date of the Annual General Meeting, except for the following:
- One Person Company
- Small Company
However, One Person Company and Small Company need to file MGT-7A within the prescribed time limit.
