The following welcome changes were bought in by Companies(Incorporation) Second Amendment Rule, 2019:
COMPANIES INCORPORATED AFTER 18TH MARCH 2019, WITH AN AUTHORISED CAPITAL OF RS.15,00,000/- FEE ON INC-32 (SPICE) IS NOT APPLICABLE. Currently the limit is Rs.10,00,000/-
In case of shifting of registered office of a company from one State/Union Territory to another, the company have to advertise in the Form No.INC.26 in the vernacular newspaper in the principal vernacular language in the district and in English language in an English newspaper with thewidestcirculation in the state in which the registered office of the company is situated.
By way of amendment, the phrase “with the widest circulation” is substituted with “with wide circulation“.
Ministry of Corporate Affairs vide notification dated 21st February, 2019 amended Companies (Incorporation) Rules, 2014 which require Companies Incorporated on or before 31st Decemeber, 2017 to file Active Company Tagging Identities and Verification (Form ACTIVE) on or before 25-04-2019.
Companies which are not filed Annual Returns and Financial Statements up-to Financial Year 2017-18 (MGT-7,AOC-4 etc) shall be restricted from filing Form ACTIVE. In the Form ACTIVE also you need to mention the Service Request Number (SRN) of Form MGT-7 & Form AOC-4 of Financial Year 2017-18.
The Companies which have been Struck-off or are under the process of Striking off or under liquidation or amalgamated or dissolved SHALL NOT be required to file Form – ACTIVE.
In case Company doesn’t file FORM ACTIVE, the company shall be marked as ACTIVE – non-compliant on or after 26th April, 2019. The following event based information and changes SHALL NOT be accepted in case of non-filing of Form ACTIVE:
Change in Authorised Capital – Form SH-07
Change in paid-up capital – Form PAS-03
Change in Director except cessation – Form DIR-12
Change in Registered Office – Form INC-22
Amalgamation, Demerger – Form INC-28
The Company can file Form ACTIVE on or after 26-04-2019, and make the status of the Company Active – Compliant on payment of fee of Rupees Ten Thousand.
The Company had to upload photographs of the registered office (both external building and inside office showing therein at least one director who has affixed his/her Digital Signature in INC-22A).
Ministry of Corporate Affairs vide notification dated 05-07-2018 amended Companies (Registration offices and fees) Rules, 2014, prescribes Fees/Late fee/Penalty for delay in filing Form DIR-3 KYC, which are as follows:
i) Fee Payable till 30th April of every financial year in respect of e-form DIR-3 KYC as at 31st March of the immediately preceding previous year: NIL
ii) Fee Payable after above due date: Rs.5000/-
For the Current Financial year no fee will be chargeable till 30th August, 2018 and fee of Rs.5000/- will be payable from 01st September, 2018.
MCA had earlier by Companies (Appointment and Qualification of Directors) fourth Amendment Rules, 2018, inserted Rule 12A which require every every individual who has been allotted a Director Identification Number (DIN) as on 31st March of a financial year as per these rules shall, submit e-form DIR-3-KYC to the Central Government on or before 30th April of immediate next financial year. Rule 11 is also amended which empowers the Central Government or Regional Director (Northern Region), or any officer authorised by the Central Government or Regional Director (Northern Region) shall, deactivate the Director Identification Number (DIN), of an individual who does not intimate his particulars in e-form DIR-3-KYC within stipulated time in accordance with rule 12A:
COMPANIES ACT: Last date for filing application under Condonation Delay Scheme for companies who had defaulted in filing Annual returns and whose Directors are disqualified
e-CODS
07/05/2018
INCOME TAX: Deposit of TDS/TCS collected during April, 2018
281
10/05/2018
GST: Last date for submission of details of outwards supply for the month April, 2018 for those having turnover more than Rs.1.50 crore and those opted for monthly returns
GSTR-1
15/05/2018
INCOME TAX: Due date for issue of TDS Certificate for Tax Deducted Under Section 194-IA in the month of February, 2018
26QB
INCOME TAX: Due date for issue of TDS Certificate for Tax Deducted Under Section 194-IB in the month of February, 2018
26QC
INCOME TAX: Due date for furnishing of Form by an office of the Government where TDS for the month of April, 2018 has been paid without the production of a challan
24G
INCOME TAX: Quarterly Statement of TCS Deposited for the Quarter Ended 3IST March, 2018
27Q
EPF: Payment of EPF Contribution for April, 2018
EPF: Consolidated Statements of dues and remittances under EPF AND EDLI for April, 2018
12A
EPF: Monthly returns of employees who Joined/left the organisation in April, 2018
5/10
COMPANY LAW: File Unaudited Limited Reviewed Quarterly Results for Quarter Ended 31st March, 2018 as per Clause 41 of SLA
20/05/2018
GST: Details of Invoices and Payment pertaining to April, 2018
GSTR-3B
GST: Return by a person supplying Online Information and Database Acess of Retrieval Services from a place outside India to an Non-Taxable online recepient referred to in Section 14 of the IGST Act, 2017 and Rule 64 of the CGST Rules, 2017 for the month of April, 2018
GSTR-5A
GST: Return for the month of April, 2018 by Non-Resident Taxable Person
GSTR-5
21/05/2018
ESI: Deposit of ESI Contributions and Collection for April, 2018
30/05/2018
INCOME TAX: Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of April, 2018
26QB
INCOME TAX: Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of April, 2018
26QC
INCOME TAX: Submission of a statementby non-resident having a liaison office in India for the financial year 2017-18
49C
LLP: Due date for filing Annual Returns
11
COMPANIES ACT: File audited financial statements for Quarter/Year Ended 31st March, 2018 as per Clause 41 of SLA
31/05/2018
INCOME TAX: Quarterly statement of TDS deposited for the quarter ending March 31, 2018
24Q/26Q
INCOME TAX: Return of tax deduction from contributions paid by the trustees of an approved superannuation fund
INCOME TAX: Due date for furnishing of statement of financial transactionas required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2017-18.
61A
INCOME TAX: Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2017 by reporting financial institutions.
61B
GST: Return byan input Service Distributor for the Period July, 2017 to April, 2018
GSTR-6
COMPANIES ACT: Filing by eligible Companies who are required to prepare or voluntary prepare their Financial Statements in accordance with Companies (Indian Accounting Standards) Rules, 2015, for financial year 2016-17
