1. Forms Applicable to Private Companies Under
The Companies Act,2013
CPE Meeting, ICAI Alleppey Branch on

2. Bigger ** Better ** Bolder
Highlights
Filing of commencement of business made mandatory for Cos incorporated after in INC 20A
Late filing/Non filing will attract late fee/addl fees.
Bigger ** Better ** Bolder

3. Highlights
Annual Filing - Additional filing fee made Rs 100 per day starting from the day after due date and ending till the date of filing return.
Non filing of annual forms on time will result in denial of exemptions to Private Limited Companies
Bigger ** Better ** Bolder

4. E filing Process Identify, download and fill up the relevant form
Attach documents in PDF mode
Class 2/equivalent Digital Signature to be used for signing by professional and Director
Generation of challan
Bigger ** Better ** Bolder

5. E filing Process Payment of Challan in offline/online mode
Resubmit with additional information/clarification if sought
Approval of form by Roc/relevant authority other than for STP Forms
Issue of Certificate by MCA in applicable cases.
Bigger ** Better ** Bolder

6. Pre Requisites in E filing of MCA Forms
 KYC updation must be complete
Director must not be disqualified
Valid Digital Signature

7. Pre Requisites in E filing of MCA Forms
Registration of DSC with MCA portal
Condonation sought where the relevant form filed beyond 270 days

8. Scope of Professional Certification
Rule 8(7) of Companies (Registration Offices and Fees) Rules, states that it shall be the sole responsibility of the person who is signing the e-form and professional who is certifying the form to ensure that all the required attachments relevant to the form have been attached completely and legibly as per provisions of the Act, and rules made
Bigger ** Better ** Bolder

9. Scope of Professional Certification
Rule 8(9) of the Companies (Registration of Office & Fees) Rules,2014 states that where any instance of filing document, application or return etc., containing a false or misleading information or omission of material fact, requiring action under section 448 and 449 is observed , the person shall be liable under section 448 and 449 of the Act
Bigger ** Better ** Bolder

10. Scope of Professional Certification
Rule 8(6) of the Companies (Registration of Office & Fees) Rules,2014 Scanned image of documents shall be of original signed documents relevant to the e-forms or forms and the scanned document image shall not be left blank without bearing the actual signature of authorised person
Bigger ** Better ** Bolder

11. Authority to initiate action against Professionals
MCA vide its circular no. 10/2014 dated has clarified that Regional director/ ROC would initiate action under section 448 and 449 of the Act in the cases of submitting false or misleading or incorrect information.
Bigger ** Better ** Bolder

12. Classification of Forms
Incorporation of Companies & Matters Incidental thereto
Issue, Allotment & Transfer of Securities
Acceptance of Deposits
Bigger ** Better ** Bolder

13. Classification of Forms
Registration/Modification of Charges
Audit & Auditors
Meetings of Board
Bigger ** Better ** Bolder

14. Classification of Forms
Appointment/Change in Directors
Annual Filing
Strike off of Companies u/s 248(2)
Bigger ** Better ** Bolder

15. Incorporation and related MCA Forms

16. Incorporation and related MCA Forms
Incorporation of a Private Company other than OPC
E Forms
Spice 32 – Incorporation
Spice 33 – e Memorandum of Association
Spice 34 – e Articles of Association

17. Incorporation and related MCA Forms
Incorporation of a Private Company other than OPC
E Forms
INC 22 – Intimation of Registered Office Address
INC 20A – Filing on Commencement of Business

18. Incorporation and related MCA Forms
Incorporation of a Private Company other than OPC
Non E Forms
DIR 2 – Consent of Director
INC 9 – Declaration by Directors & Subscribers
INC 8 – Declaration by professional
Declaration by First Subscribers

19. Incorporation and related MCA Forms
Change in Name and Registered Office Address
E Forms
INC 24 – Application seeking permission for change in name
INC 23 – Shift in Registered Office from one state to another
INC 28 – Filing of Order of Regional Director permitting change in Registered Office

20. Registration/Modification of Charges

21. Registration/Modification of Charges
E Forms
CHG 1 – Registration of Charge other than Debentures
CHG 9 – Registration of Charge for Debentures
CHG 2 –Certificate of Registration of charges

22. Registration/Modification of Charges
E Forms
CHG 3 – Certificate of modification of charges
CHG 4 – Intimation of satisfaction of charge
CHG 5 – Charge satisfaction certificate issued by Registrar

23. Registration/Modification of Charges
E Forms
CHG 6 –Intimation of Receiver or manager for property subject to charge to ROC
CHG 8 – Condonation application for filing creation/modification/satisfaction of charge

24. Acceptance of Deposits

25. Acceptance of Deposits
E Forms
DPT 3 – Return on Deposits
Non E Form
DPT 1 – Invitation of Deposits from Members

26. Management & Administration

27. Management & Administration
E Forms
MGT 14 – Filing of Resolutions & Agreements
Non E Form
MBP 1 – Disclosure of Interest by Director
MBP 2 – Register of Loan and Guarantee
MBP 3 – Register of Contract or Arrangement in which Director interested

28. Appointment/Change in Directors

29. Appointment/Change in Directors
E Forms
DIR 3 – Application for DIN
DIR 3C – Intimation by Company to ROC on receipt of DIN
DIR 3 KYC – Application for KYC of Directors
DIR 5 - Surrender of DIN
DIR 6 – Application for change in DIN
DIR 9 – Intimation of Disqualification by company to Roc

30. Appointment/Change in Directors
Non E Form
DIR 2 – Consent to act as Director
DIR 3 A– Declaration where name doesn’t contain last name
DIR 3B – Director to intimate DIN to company
DIR 8 - Intimation on disqualification by Director to company
DIR 10 – Application for Removal of Disqualification
DIR 11 – Intimation on resignation by Director to ROC
DIR 12 – Intimation on Change in directorship to ROC

31. Strike off of Companies u/s 248(2)

32. Strike off of Companies u/s 248(2)
E Forms
STK 2 – Removal of Name
Non E Form
STK 3 Indemnity Bond by Directors Notarised
STK 4 Affidavit by Directors Notarised

33. Strike off of Companies u/s 248(2)
Attachment
Statement of Affairs
Board Resolution
Consent by Shareholders holding 75% shares
Address & Id proof of Directors attested

34. Audit & Auditors

35. Audit & Auditors E Forms ADT 1 – Appointment of Auditor
ADT 2 – Application for Removal of Auditor
ADT 3 – Resignation of Auditor
Non E Form
ADT 4 – Reporting of Fraud to Central Govt.

36. Securities – Enhancement, Allotment & Transfer

37. Securities – Enhancement, Allotment & Transfer
E Forms
SH 7– Enhancement of Authorised Capital
PAS 3 – Allotment of Securities

38. Securities – Enhancement, Allotment & Transfer
Non E Form
PAS 4 – Private Placement offer letter
PAS 5 – Record of Private Placement offer letter
SH 1 – Format of Share Certificates

39. Securities – Ehancement, Allotment & Transfer
Non E Form
SH 2 – Issue of Duplicate Share Certificates
SH 4 – Instrument for Transfer of Securities

40. Annual Filing

41. Filing of Financial Statements
Relevant Forms :
AOC Statement on Subsidiaries
AOC Related Party transactions
AOC Abstract of Accounts
AOC Filing of financial statements
AOC 4 CFS - Filing of consolidated financial statements
Bigger ** Better ** Bolder

42. Relevant Non e-Forms Form AOC 1 Form AOC 2 Form AOC 3 Form MGT 9
Bigger ** Better ** Bolder

43. Filing of Financial Statements
Financial Statements of a company :
Financial Statements as defined u/s 2(40) including the consolidated financial statements prepared under Schedule III
Auditors Report
Bigger ** Better ** Bolder

44. Filing of Financial Statements
Event
Due Date
Financial statements adopted at an AGM
Within 30 days of AGM
Financial statements adopted by member of One Person Company
Within 180 days from the close of the financial year
Financial statements not adopted at an AGM or AGM adjourned
(ROC will consider such financial statements as provisional)
Within 30 days from the date of AGM
Financial statements adopted at an adjourned AGM
Within 30 days from the date of adjourned AGM
Bigger ** Better ** Bolder

45. Filing of Financial Statements
Documents to be filed & attached with AOC 4
Financial statements of the subsidiary or subsidiaries, incorporated outside India and which doesn’t have a place of business in India should be filed by way of attachment.
Bigger ** Better ** Bolder

46. Filing of Financial Statements
Documents to be filed & attached with AOC 4
Statement of reason for not holding AGM if any.
CSR Policy, CSR Report etc
Bigger ** Better ** Bolder

47. Filing of Financial Statements
Documents to be filed & attached with AOC 4
Board’s Report u/s 134.
Copy of Profit and Loss Account duly authenticated as per section 134.
Non holding of AGM calls for intimating ROC along with reasons thereof.
Bigger ** Better ** Bolder

48. Filing of Financial Statements
Form
Certification
AOC - 1
Certified in the same manner as the financial statements are certified.
AOC-2
Form shall be signed by the persons who have signed the Board’s report.
AOC-3
AOC -4
Verification by Managing Director /Director
/Manager/Secretary of the company
Bigger ** Better ** Bolder

49. Statutory Registers MGT 1 – Register of Members
MGT 1 – Register of Members
MGT 2 – Register of Debenture holders/other securities holder
Register of Director and Key Managerial Personnel and their shareholding
Bigger ** Better ** Bolder

50. Statutory Registers
SH 2 – Register of Renewed and Duplicate share certificate
SH 3 – Register of Sweat Equity Shares
SH 6 – Register of Employee Stock Option
Bigger ** Better ** Bolder

51. Statutory Registers
SH 10 – Register of Shares/other securities bought back
CHG 7 – Register of Charges
MBP 2 – Register of Loans, Guarantee, Security And Acqisition Made By Company
Bigger ** Better ** Bolder

52. Statutory Registers
MBP-3 : Register of Investment Not Held In Its Own Name By The Company
MBP-4 : Register of Contracts With Related Party And Contracts And Bodies Etc. In Which Directors Are Interested
Bigger ** Better ** Bolder

53. Consequences of non filing of Financial Statements
Denial of exemption available to Private Limited Cos
MCA Notification read with
* Startup Cos not required to file cash flow statement
* Preparation of IFC Report
Bigger ** Better ** Bolder

54. Consequences of non filing of Financial Statements
Penal Provisions
Disqualification of director u/s 164(2)
Vacation of Office of Directorship
Bigger ** Better ** Bolder

55. Non Compliance in filing of Financial Statements
Penal Provisions
For Company : Rs 1,000/- for every day for which the default continues and shall not be more than Rs 10 Lakhs
For Officers : Imprisonment of 6 months or fine of Rs 100,000 with may extend to Rs 5,00,000/- or with both
Bigger ** Better ** Bolder

56. Checklist on Compliance for OPC & Small Companies
E form /Non E form
Due date of filing
AOC 4
Within 30 days from the date of AGM
MGT 7
Within 60 days from the date of AGM
AOC 2
MGT 9
ADT 1
Within 15 days from the date of appointment/reappointment
Bigger ** Better ** Bolder

57. Fees Schedule Normal Fees Authorised Capital Normal Fees
Normal Fees
Authorised Capital
Normal Fees
Upto Rs 1 Lakh
200/-
> Rs 1 Lakh and < Rs 5 Lakhs
300/-
> Rs 5 Lakh and < Rs 25 Lakhs
400/-
> Rs 25 Lakh and < Rs 100 Lakhs
500/-
> Rs 100 Lakh
600/-
Bigger ** Better ** Bolder

58. Fees Schedule Normal Fees
Normal Fees
Additional Fees w.e.f Rs 100 per day
Bigger ** Better ** Bolder

59. Shawn Jeff Christopher FCA,DISA JVR & Associates,
Chartered Accountants
Bigger ** Better ** Bolder