IMPORTANT DUE DATES FOR FILING MANDATORY DOCUMENTS WITH MINISTRY OF CORPORATE AFFAIRS:
| COMPLIANCES | REQUISITE FORMS | DUE DATE OF FILING |
| Board Resolution for acceptance of Disclosures of Directors in Form MBP-1 | e-Form MGT-14 | Within 30 days of the Board Meeting in which noting of disclosures has been made |
| Board Resolution for Adoption of Financial Statements, Directors Report | e-Form MGT-14 | Within 30 days of the Board Meeting in which resolution for adoption of Financial Statement and Director’s Report has been passed |
| Appointment of Statutory Auditor of the Company | e-Form ADT-1 as an attachment to e-Form GNL-2 | Within 15 days from the date of Annual General Meeting in which appointment of Statutory Auditor has been made |
| Balance Sheet of the Company for the previous year | e-Form AOC-1 (Presently for FY 2013-14, e-Form 23AC is required to be filed) | Within 30 days from the date of Annual General Meeting in which accounts are duly approved by the Shareholders |
| Profit and Loss Account of the Company for the previous year | e-Form AOC-1 (Presently for FY 2013-14, e-Form 23ACA is required to be filed) | Within 30 days from the date of Annual General Meeting in which accounts are duly approved by the Shareholders |
| Cash Flow Statement of the Company | e-Form AOC-1 (Presently for FY 2013-14, there is no requirement to file Cash Flow Statement with Ministry) | Within 30 days from the date of Annual General Meeting in which accounts are duly approved by the Shareholders |
| Annual Return of the Company | e-Form MGT-7 (Presently for FY 2013-14, e-Form 20B is required to be filed) | Within 60 days of Annual General Meeting |
| Return of Deposit if the company is having any deposit as on 31st March, 2014 | e-Form DPT-4 | The last date of filing this form is 30th June, 2014 which has been extended by the Ministry by issuing circular |
| Disclosures of Related Party Transactions (RPT) | e-Form AOC-4 | All Related Party Contracts must be ratified by the Board quarterly and the information about the related party transactions must be disclosed in the Board Report every year |
| Filing of Financial Statement and Annual Return by the Company who has not filed the same for the past years at 75% discount on penalty charges | e-Form 23AC
e-Form 23ACA e-Form 20B e-Form 66 e-Form 23B |
This option has been in force under Company Law Settlement Scheme (CLSS), 2014 effective 15th August, 2014 but ends on 15th October, 2014.
Defaulting Companies can file their old records with normal filing fees along with reduced additional fees of 25%. |
ADDITIONAL COMPLIANCES FOR THE LISTED COMPANIES – WEBSITE MANAGEMENT:
Pursuant to changes in revised clause 49 of Listing Agreement effective 01st October 2014, in addition to the above compliances, every Listed Company shall display the following documents on their website as a part of ‘Website Management’:
| COMPLIANCES | BRIEF DESCRIPTION OF COMPLIANCE |
| Display of CSR Policy on website | The Board of every Company shall after taking into account the recommendations made by the Corporate Social Responsibility Committee publish such policy on the company’s website |
| Display of Financial Statements | Every Listed Company shall publish its financial statements including Consolidated Financial Statement and all other documents on its website |
| Display of Financial Statements of each Subsidiary by Holding Company | Every Company having subsidiaries shall place separate audited accounts of each subsidiary on its website |
| Display of details of setting up of vigil mechanism | The details of setting up of vigil mechanism like, whistle blower policy, etc shall be disclosed on the website |
| Display of information of Independent Directors | The company website should display the appointment letter stating terms and conditions of appointment of Independent Director |
| Display of notice of candidature or intention of person for Directorship | The company shall atleast seven (07) days before General Meeting inform its members of candidature of person for Directorship by placing such notice on the website |
| Display of information regarding resignation of any Director | The company shall within 30 days from receipt of notice of resignation, post the information on the company website |
| Display of circular inviting Deposit | Every Company inviting Deposits from the public shall upload a copy of the circular inviting for such Deposits on its website |
| Display of notice of variation in terms of contracts referred to in Prospectus | The Company shall display notice of variation in terms of contracts referred to in the Prospectus |
| Display of notice for closure of Register of Members, other security holder | The Company shall display the notice for closure of Register of Members, or Debenture holders and other security holders |
| Display of notice of General Meeting | The Company shall display the notice of General Meeting atleast 21 clear days before the date of General Meeting or otherwise as specified in Articles |
| Display of notice of e-voting of General Meeting | The Company shall display the notice stating e-voting facility to its Members to exercise their votes at any General Meeting |
| Display of result of e-voting of General Meeting | The Company shall display the results of e-voting along with scrutinizer report on its website within two days of passing resolution at General Meeting |
| Display of notice of postal ballot | The Company shall display the notice of postal ballot and shall remain published till last date for receipt of postal ballet from Members |
| Display of results of postal ballot | The results of postal ballot along with scrutinizer report shall be placed on the website |
| Display of special notice in case its impracticable to circulate to all members | In case its impracticable to circulate the notice of General Meeting in the manner prescribed, every Company shall display such special notice on its website |
Hope the above information provides a bird’s eye view of the compliances which are required to be complied by the Company within the prescribed timelines to avoid any non-compliance.
You may get back to us for any more details on above provisions or any other matter related to Companies Act, 2013 at below mentioned contact details-
Malavika Bhatia | <malavika.bhatia@bluelotusstrategy.com>
Monika Bhardwaj | <monika.bhardwaj@bluelotusstrategy.com>
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