1. Form DPT-3 (Return of deposits or particulars of transaction not considered as deposit)
2. MSME Form I (Half yearly return on outstanding dues to micro or small enterprises suppliers)
3. Form DIR-3 KYC / DIR-3 KYC WEB (DIN KYC)
Please note that due to COVID-19, Late filing fees will not be charged on these forms between 1st April, 2020 to 30th September 2020.
1. Form DPT-3:
Return of deposits or particulars of transaction not considered as deposition terms of clause (c) of sub-rule 1 of rule 2 or both, in Form DPT-3 along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.
For the period: 01/04/2019 to 31/03/2020
Due date: 30/06/2020
PFA format of disclosure for outstanding receipt of money or loan by a company but not considered as deposits in terms of clause (c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposits) Rules, 2014 for Yearly return. Please provide signed disclosure for ROC filing purpose.
Download the disclosure form here
It is advisable to get confirmation from the Auditor of the Company for the said disclosures.
2. MSME Form I
Half Yearly Return: Every specified company* shall file Half Yearly Return in MSME Form I by 30th April 2020 for the period of half year i.e. from October 2019 to March 2020. The companies are required to submit the details of vendors along with their outstanding amounts if the outstanding is more than 45 days in MSME Form I
Form MSME I (half-yearly return) has to be filed within 30 days from the end of each half-year in respect of outstanding payments to Micro or Small Enterprise i.e. 30th April 2020 (for October 2019 to March 2020) 31st October 2020 (April 2020 to September 2020).
*Specified Companies: As per the provisions of section 9 of the MSME Development Act, 2006, Specified companies are those companies who receive the supply of goods or services from MSMEs and the payment against these supplies to the suppliers of these MSMEs exceed 45 days from the date of acceptance (deemed acceptance) of the goods or services
Download the disclosure form here
3. Form DIR-3 KYC / DIR-3 KYC WEB:
DIN KYC Mandatory for all Individuals holding DIN as on 31/03/2020. As you are aware that DIN KYC is mandatory annual compliance, all the DIN holders required to complete their KYC between 01/04/2020 and 30/09/2020. Fees payable in case of delay: Rs. 5000/-.
However, presently all the DIR-3 KYC if done between the period 1/4/2020 to 30/9/2020 then 100% fees will be waived. (If done for all the earlier years)
Please find below mode of DIN KYC and its applicability for your reference and compliance:
i. WEB service for DIN KYC:
WEB is to be used by the DIN holder only if:
– Form DIR-3 KYC has been submitted previously
– No update or no change in personal documents / details including email address and mobile number
– Separate OTP will be generated on email address and mobile number for verification.
ii. E–Form DIR-3KYC:
E Form DIR-3 KYC required to be file if:
– DIN holders who has not filed form DIR-3KYC previously OR
– Those who has obtained DIN during the previous financial year
Requirements for E-form DIR-3 KYC:
– Valid DIN
– DSC of individual having DIN (Please note that DSC should be registered as per name mentioned in PAN)
– Self attested copy of PAN
– Self attested copy of Aadhaar
– If the individual has valid passport, Self attested copy of passport
– Self attested proof of present Address (in case permanent address and present address is different)
– Mobile No (Separate OTP will be generated on that Number)
– Email address (Separate OTP will be generated on that Email Address)