S.noForms Allicability and PurposeDue DateRemarksPenalty and Late Fees
1E-form – INC-22A (Active Company Tagging Identities and Verification)Every company incorporated on or before 31st of  December, 2017 for filing particulars of the company and registered office with MCAOn or before 25th April, 2019(Notification dt. 21st February, 2019 & applicable w.e.f. 25th of February, 2019)   Form available on MCA portal for filing purposeRs. 10,000/-
2Initial MSME-1To be filed by specified companies* for furnishing  information with the registrar in respect of outstanding payments to Micro or Small Enterprises.Within 30 days from the date of availability of form on MCA portal (Notification dt. 22nd January, 2019) Form is not available for filing purpose on MCA Portal
3Half yearly MSME returnTo be filed by specified companies* for furnishing  information with the registrar in respect of outstanding payments to Micro or Small Enterprises during the half yearFor April to September – by 31st of October AND For October to March – by 30th of April (Notification dt. 22nd January, 2019)  Form is not available for filing purpose on MCA Portal
4One time DPT-3Every Company other than Government company for disclosure of details of outstanding money or loan received by company but not considered as depositsOn or before 22nd April, 2019Within 90 days from the date of notification issued. (Notification dt. 22nd January, 2019)   Updated DPT-3 not available for filing on MCA PortalAdditional fees
5DPT-3 YearlyEvery Company other than Government company for one time disclosure of details of outstanding money or loan received by companyOn or before 30th June from the end of  F.Y.Updated DPT-3 not available for filing on MCA PortalAdditional fees
6DIR-3 KYCEvery director to whom DIN has been allotted for updating directors database with MCAOn or before 30th April, 2019Within 30 days from the end of 31st March, 2019Rs. 5,000/-
7BEN-1A person having Significant beneficial owner shall file a declaration to the reporting companyOn or before 8th of May, 2019 i.e. within 90 days from the date of notification (Notification dt. 08th February, 2019)
8BEN-2Every reporting company shall file return of significant beneficial ownersWithin 30 days from the date of receipt of declaration in BEN-1(Notification dt. 08th February, 2019)Form is not available for filing purpose on MCA Portal
9E-form – INC-20AFor making declaration and obtaining certificate of commencement of businessWithin 180 days from the date of incorporation of companyApplicable w.e.f. 02nd of November, 2018Additional fees

CA Pankaj Kumar Mishra

9899407778

  1. Initial MSME 1 : within 30 days from date of availability of form on MCA portal
  2. One time DPT 3 : within 90days from date of notification i.e 20th April 2019
  3. E form Active ( INC 22A) : on or before 25the April 2019
  4. DIR 3 KYC : on or before 30th April 2019
  5. MSME 1 (1st half) : on or before 30th April 2019
  6. Annual DPT 3 : on or before 30th June 2019
  7. Annual Filling AOC 4: on or before 30th October 2019
  8. MSME 1 (2nd half) : on or before 30th October 2019
  9. Annual Return MGT 7: on or before 29th November 2019

Thanks & Regards

CA Pankaj Kumar Mishra

9899407778

URGENT(1)

Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.Provided that any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register:Provided further that companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e Form ACTIVE:Provided also that in case a company does not intimate the said particulars, the Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Act:Provided also that no request for recording the following event based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE non compliant”. Unless ” e-Form ACTIVE” is filed –(i) SH-07 (Change in Authorized Capital);(ii) PAS-03 (Change in Paid-up Capital);(iii)DIR- 12 (Changes in Director except cessation);(iv) INC-22 (Change in Registered Office);(v) INC-28 (Amalgamation, de-merger)(2) Where a company files “e-Form ACTIVE”, on or after 26th April’ 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of TEN THOUSAND RUPEES”.

Thanks & Regards

CA Pankaj Kumar Mishra

9899407778

  • The Finance Minister presented the Interim Union Budget 2019 1st Feb as the general elections are scheduled later this year. The Interim Union Budget 2019 aims to provide benefits to the middle-class taxpayers especially salary earners, pensioners, and senior citizens. Key tax and regulatory proposals of the Interim Union Budget 2019 have been summarised herein under:
  • The end-date for obtaining approval from the competent authority to claim the profit-linked deduction by taxpayers engaged in the business of developing and building affordable housing projects extended from 31 March 2019 to 31 March 2020.
  • The threshold in a financial year for not deducting tax at source from payment of rent increased from INR180,000 to INR240,000.
  • The threshold in a financial year for not deducting tax at source on interest income from deposits with a banking company or co-operative society engaged in banking business or post- office increased from INR 10,000 to INR 40,000
  • The eligible rebate from income-tax payable enhanced up to INR 12,500 (currently up to INR 2,500) for resident individuals whose total income does not exceed INR 500,000 (currently up to INR 350,000).
  • The standard deduction in a financial year from salary income enhanced to INR50,000 (currently INR40,000).
  • The second Self Occupied Property (SOP) will not be subject to tax on a notional rent basis. Further, the aggregate deduction for interest on housing loan for both such SOPs capped at INR200,000.
  • The income tax exemption on Long Term Capital Gain (LTCG) from the sale of a residential house will be available even if re-invested in two house properties in India on a once in a lifetime basis provided such LTCG do not exceed INR20,000,000.
  • The period for which the Annual Value of house property held as stock in trade and not let out which is considered as NIL extended to two years from the end of the financial year of obtaining the completion certificate (currently this period is one year from obtaining such certificate).

CA Pankaj Kumar Mishra