S. No.

Forms

Section & Rules

Particular of Compliance

QUARTER – I - APRIL TO JUNE

1.    

Receipt of MBP-1

184(1)

Form

MBP- 1

Every Director of the Company in First Meeting of the Board of Director in each Financial Year shall disclose his interest in other entities.

Every Director is required to submit with the Company a fresh MBP-1, whenever there is a change in his interest from the earlier given MBP-1.

MBP-1 is not required to file with ROC.

2.    

Receipt of DIR- 8

164(2)

143(3)(g)

Form

DIR - 8

Every Director of the Company in each Financial Year will submit with the Company disclosure of non-disqualification.

3.    

Half Yearly Return

(April)

Section 405

MSME-1

Delay in the Payment to MSME Vendor:

Company have to file this return half-yearly in respect of pending payments to the MSME vendors as at end of half -year. (only for payment pending for period more than half year)

·       October to March     - 30th  April

·       April to Sep      - 30^th October

4.    

Half Yearly Return

(MAY)

Rule 9A(3)

PAS-6

Reconciliation of Share Capital Audit Report. Company is required to submit the reconciliation share capital Audit report with the ROC audited by a practicing Company Secretary as at end of half-year within 60 days of end of half year:

·       October to March     - 30^th May

·       April to Sep   - 29^th November

5.    

Half Yearly Return

(April)

Rule 21- Nidhi Rules 2014

NDH-3

Every nidhi company shall file half yearly return in e-form NDH-3 within 30 days of conclusion of half year duly certified by Company Secretary in Practice.

6.    

Yearly Return

(June)

Section 73

 Rule 16

E-form

DPT-3

Return of Deposit: Company is required to file this form every year on or before 30th June in respect of return of Deposit and Particulars not considered as Deposit as on 31st March.

QUARTER – II - JULY TO SEPTEMBER

7.    

Approval of Financial Statement

134

Preparation and Approval of Financial Statement. The auditors’ report shall be attached to every financial statement

8.    

Directors’ Report

134

Directors’ Report shall be prepared by mentioning all the information required for the Company under Section 134 read with relevant rules and relevant provisions of other Acts.

It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors one of them should be MD, if there is any.

9.    

Filing of Resolution with ROC

Section 117 read with 179

MGT-14

Public Company required filing this form with the ROC within 30 days of the approval of the Directors’ Report and the Financial Statement with ROC.

10.     

Holding of AGM

96

Every company shall in each year hold in addition to any other meetings, a general meeting as its annual general meeting.

 it shall be held within a period of six months, from the date of closing of the financial year.

11.     

Notice of

AGM

101 & SS-II

Every Notice of the Annual General Meeting will be prepared as per Section 101 of the Companies Act 2013 and Secretarial Standard – II.

12.     

Circulation of Notice of AGM

101 & SS

Notice of the Annual General Meeting will be sent to all the :

·       Directors,

·       Members,

·       Auditors

·       Debenture Trustees.

13.     

Circulation of Financial Statement & other relevant Docs

136

Company will send to the members of the Company approved Financial Statement, Directors’ Report and Auditors’ Report at least 21 clear days before the Annual General Meeting.

In case the AGM is called on the shorter notice then above mentioned documents shall be circulated on such shorter period.

For holding of the AGM on shorter notice companies need to take the proper approvals as per the Act.

14.     

Annual Form

Rule 12A

DIR-3 KYC

KYC of Directors: All the Directors of the Company shall file this form on or before 30th September every year.

QUARTER – III - OCTOBER TO DECEMBER

15.     

E- Forms- Annual Form

137

E-form:

AOC-4

Financial Statement: Company is required to file its Balance Sheet along with the Statement of Profit and Loss Account, Cash flow statement, Directors’ Report and Auditors’ Report in this form within 30 days of holding of the Annual General Meeting.

Attachment:

Balance Sheet, Statement of Profit & Loss Account, Cash Flow Statement, Directors’ Report, Auditors’ Report and the Notice of  the AGM.

16.     

E- Forms Filing Requirements

Annual Form

92

E-form:

MGT-7

Annual Return: Every Company will file its Annual Return within 60 days of holding of the Annual General Meeting.

Annual Return will be for the period from 1^st April to 31^st March.

Annual Return of Every Public Company should be signed by a Company Secretary in Practice

17.     

Certification of Annual Return

92

MGT-8

Public Company having paid up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice.

QUARTER – IV - JANUARY TO MARCH

There is no mandatory compliance for this quarter.

18.     

Board Meetings

173 &

SS-I

Every Company shall hold a minimum number of FOUR meetings of its Board of Directors every year in such a manner that maximum gap between two meetings should not be more than 120 (One hundred twenty) days.

19.     

Maintenance of Statutory Registers

88 and other sections

Company will maintain the following mandatory Registers:

·       Register of Director,

·       Registers of Director Shareholding,

·       Registers of Members

·        Registers of Transfer

Registers of Related Party transaction etc

20.     

Appointment of Auditor

139

E-form

ADT-1

The Auditor will be appointed for 5 (Five) years and form ADT-1 will be filed for a 5-year appointment within 15 days of the Annual General Meeting.

Above mentioned 20 (Twenty) Compliances are mandatory annual compliances for the Nidhi Company.

Except above 20 (Twenty), there may be event-based compliances for the Nidhi Company.

Every Nidhi shall within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year, file a return of statutory compliances in Form NDH-1.