在《1956年公司法》下，公司的成立与运营流程相对简单，因为当时的年度公司注册处（ROC）合规要求较少，且注册处通常不会对违规行为采取严厉措施。
因此，违规公司的名单与日俱增。
然而，随着《2013年公司法》的实施，为了提高透明度并最大限度地减少违规行为，ROC开始采用多种参数来核实公司的真实性，并开始注销长期未运营或被认为不真实的公司名称。
在此前的一段时间里，ROC注销了数千家违规和非运营公司的名称。
此外，新公司法对违规行为制定了严格的处罚条款；一旦发生违规，公司及其关键管理人员均需承担相应的法律责任。
与此相呼应，近期《2013年公司法》出台了多项新修订，要求在ROC注册的公司在进行年度合规申报时需报告更多额外信息，以维持活跃状态。若未能遵守，将面临高额罚款及其他非金钱类的处罚后果。
因此，考虑到私营有限公司及其他在ROC注册的公司所面临的合规要求日益复杂且繁多，我们整理了《2013年公司法》涵盖的所有公司需提交的ROC合规文件及表格，并列明了相应的截止日期。
部分表格仅需在2019-20财年提交一次，而另一些表格则需定期向ROC提交。
1. 《2013年公司法》下的一次性及基于事件的合规清单
| Form |
Applicability |
Due Dates |
| One time return in form DPT-3 |
Every company (except govt. co.) with outstanding money/loan (not deposit) from 01.04.2014 to 22.01.2019 |
22nd April, 2019 |
| FORM INC – 20A |
Companies with share capital incorporated on/after 2nd Nov 2018 |
Within 180 days from incorporation |
| Form INC-22A |
Companies incorporated on/before 31st Dec 2017 & filed AOC-4/MGT-7 |
25th April, 2019 |
| DIR-3 KYC |
Every director for FY ending 31st March 2019 |
30th April, 2019 |
| Periodical DPT-3 |
All companies (except govt. co.) having deposits or exempted transactions |
30th June, 2019 |
| ADT – 1 |
Intimation of auditor appointment |
15 days from appointment |
| ADT – 3 |
Auditor resignation |
Within 30 days |
| NFRA-1 |
Notice by body corporate about auditor |
Within 30 days (existing) / 15 days (new) |
| AOC – 5 |
Books kept at place other than registered office |
Within 7 days of board resolution |
| MGT – 14 |
Filing resolutions u/s 117 |
Within 30 days |
| PAS 3 |
Allotment of shares |
Within 15 days |
| INC 22 |
Change of registered office |
Within 30 days |
| DIR 11 |
Director resignation |
Within 30 days |
| DIR 12 |
Director change |
Within 30 days |
| BEN – 1 |
Significant beneficial ownership declaration |
9th May 2019 & within 30 days of change |
| BEN – 2 |
Return of SBOs |
Within 30 days of receipt of BEN-1 or deployment |
| MGT – 6 |
Declaration of Beneficial Interest |
Within 30 days of MGT-4/MGT-5 |
2. 《2013年公司法》下的年度ROC合规清单
| Form |
Applicability |
Due Dates |
MSME Form 1
(Transitional Form) |
Companies with MSME dues outstanding > 45 days |
30 days from MCA form deployment |
| MSME Form-I (October–March) |
Companies with MSME dues outstanding > 45 days |
30th April every year |
| DIR-3 KYC |
Every director for FY ended 31st March, 2019 |
30th April, 2019 |
| Periodical DPT-3 |
Companies (non-govt) with deposits or similar transactions |
30th June, 2019 |
| MSME Form-I (April–September) |
Companies with MSME dues outstanding > 45 days |
31st October every year |
| AOC-4 |
Filing of financials & other docs with RoC |
30 days from AGM |
| MGT-7 |
Filing of annual return with RoC |
60 days from AGM |
| CRA 2 |
Appointment of Cost Auditor (if applicable) |
Within 30 days of appointment or 180 days from FY start |
| Yet to be specified |
Annual Return by Auditors under NFRA |
30th April |
| MSC 3 |
Annual Return of Dormant Company |
30th April |
截止日期图表可在“合规日历”中查看。
了解更多关于秘书合规服务的信息。
