1. KYC of Company-INC-22A:
MCA came up with stringent move by inserting a new Rule 25A under the Companies (Incorporation) Rules, 2014 under which a new form has been introduced i.e. Form INC-22A (ACTIVE).
Every Company which is incorporated on or before 31st December, 2017 is required to file this form. The form INC-22A shall be filed within the prescribed time limit. However, companies who have not filed its due financial statement or Annual Return or both shall be restricted to file this form.
If a Company has failed to file this e-form within the prescribed time limit, the company shall be marked as “ACTIVE- non-compliant”.
2. BEN-2 Return of Significant Beneficial Interest:
The FORM NO.BEN-2 is Return to the Registrar of Companies in respect of declaration under section 90 of Companies Act, 2013. Section-90 of Companies Act, 2013 deals with Register of significant beneficial owners in a company.
3. DPT-3 Return of receipt of Deposits/ Loans:
It is a form to file the details of deposits, particulars of transactions not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014 or both.
Every companies except government companies, banking companies and NBFC along with finance companies registered with RBI, have to file form DPT-3. Accordingly, if you are falling under any of the following category then you are required to file the Form DPT-3:
- Private Limited Company
- Public Limited Company
- One Person Company (OPC)
- Section 8 Company
- Small Company
4. MSME-1 Return on due payments with Micro, Small and Medium Enterprises:
The Central Government under section 9 of Micro, Small and Medium Enterprises Development Act, 2006 (MSMEDA-2006) empowers to issue notification, programmers, guidelines and instructions for the promotion and development of the competitiveness of micro, small and medium enterprises.
Using the powers mentioned under section 9 of MSMEDA-2006 the ministry of micro, small and medium enterprise issued the notification S.O. 5622(E) dated 2nd November 2018, wherein all the companies dealing with such enterprises were required to file return in form MSME-1 to Registrar of Companies.
There are two types of MSME Return:
a) One time return – if amount due for more then 45 days but already repaid i.e. not outstanding as on 22nd January, 2019, no reporting required.
b) Half yearly return – if amount due for more then 45 days but already repaid i.e. not outstanding as on 31st March, 2019, still, reporting required.
