Annual Compliance Calendar under Companies Act, 2013
CONTENT OF ARTICLES
A. Background
B. Annual Compliances for
OPC
C. Annual Compliances for
Small Company.
D. Annual Compliances for
Private Limited Company other than Small Company.
E. Annual Compliances for
Public unlisted Company.
F. Annual Compliances for
Listed Company under Companies Act, 2013.
G. Annual Compliances for
Listed Company under Listing Agreement.
BACKGROUNGD:
As per Companies Act, 2013
Companies requirements for Companies have been changed in comparison of
Companies Act, 1956. Even though Companies Act came into force from 1stApril
2014 but annual Compliances for the Companies for Financial year 2013-14 were
as per Companies Act, 1956.
But now for financial year
2014-15 Annual Compliances will be as per Companies Act, 2013. New Annual Forms will be
prepared with new Requirements.
Annual Compliances have
completely changed from the earlier Compliances.
Major Changes are as follow:
1.
Directors’Report: There are many new clauses, which Companies
have to add in Directors’ Report. Like: Disclosure of Sexual Harassment Act,
Dates of Board Meetings held during the Financial Year, No. Of Board Meetings
attended by the Directors etc.
2.
Annual Return
(MGT-7):
Earlier Annual Return was required to be prepared in e-form 20B.Now, new form
for Annual Return is MGT-7. This is a very lengthy form in comparison to
earlier Annual Return under Schedule- V. There are two provisions relating to
annual return one is ‘CERTIFICATION’; other one is ‘SIGNING’.
CERTIFICATION of
Annual Return by a Company Secretary in practice:
a)
All
Listed Companies
b)
Every Company
having;
· Paid-Up share capital of 10 Crore (Ten
Crore) rupees or more, or;
· Turnover of 50 Crore (fifty crore) rupees
or more
SIGNING of Annual Return by a Company Secretary in practice:
a)
All Listed
Companies
b)
Every Public
Company;
c)
Private
Limited Company having:
·
Paid up
share capital exceeding 50 Lac, or;
·
Turnover
exceeding 2 crore.
3. Financial Statement: Earlier in Companies Act 1956, Companies
were required to prepared (Balance Sheet and Statement of Profit& Loss Account)
as a part of Annual Report. But now in Companies Act, 2013 there is a requirement
to prepare the following as a part of Financial Statements:
a.
Balance Sheet and Statement of Profit&
Loss Account
b.
Cash
Flow Statement (Except Small Companies and OPC)
c.
Consolidated Financial Statement.
4. Secretarial Standard: From 1stJuly 2015 onwards, every
meeting will be conducted in consolidationwith the provisions of Secretarial
Standards and Companies Act, 2013. It needs a lot of Concentration.
ANNUAL COMPLIANCES FORONE PERSONCOMPANY:
|
S. No.
|
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Section & Rules
|
Particular of
Compliance
|
||
|
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 will disclose his interest in other entities.
|
|
|
|
|
|
|
Every
Directoris required to submit with the Company fresh MBP-1 whenever there is
change in his interest from the earlier given MBP-1.
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2.
|
Receipt of DIR- 8
|
164(2)
|
Form
DIR - 8
|
Every
Director of the Company in each Financial Year will file with the Company
disclosure of non-disqualification.
|
|
|
|
Meaning of
AGM for the OPC means “Resolution passed for the ordinary Business entered
into the Minute Book. In case of OPC, there is no need to hold AGM because
there is only one Member.
|
||||
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3.
|
E- Forms
Filing Requirements
|
92
|
E-form:
MGT-7
|
Annual Return: OPC will file its
Annual Return within 60 days of entry of ordinary resolution in Minute Book.
Annual Return will be for the period 1st April to 31st
March.
In
Case of OPC, there is no need to hold AGM.
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4.
|
137
|
E-form:
AOC-4
|
Financial Statement: The Company
is required to file its Balance Sheet along with statement of Profit and Loss
Account and Directors’Report in this form.
|
||
|
Attachment:
Balance
Sheet, Statement of Profit& Loss Account, Directors’Report, Auditors’ Report
and Notice of AGM.
|
|||||
|
5.
|
Directors’ Report
|
134
|
Directors’Report
shall be prepared by mentioning of all the information required for Small Company
under Section 134.
|
||
|
It
should be signed by only One Director.
|
|||||
|
6.
|
Circulation
of Financial Statement & other relevant Dox
|
136
|
Company
shall send to the Members of the Company approved Financial Statement, Directors’Report
and Auditors’ Report at least 21 clear days before the date of AGM.
|
||
|
7.
|
Board
Meetings
|
173 &
SS-I
|
OPC shall hold a minimum number of two meetings of its
Board of Directors every year in such a manner that minimum gap between both
the meetings, should be not less than 90 (Ninety) days.
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||
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8.
|
Appointment
of Auditor
|
139
|
E-form
ADT-1
|
Auditor will be appointed for the 5 (Five) year and form
ADT-1 will be file for 5-year appointment.
|
|
|
After that every year in AGM, shareholder will ratify the
Auditor but there is no need to file ADT-1.
|
|||||
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9.
|
Note:
|
|
ü OPC
in which there is only one Director Secretarial Standard- 1 will not apply.
ü OPC
does not require to hold AGM so Secretarial Standard II is not applicable on
OPC.
ü Section
98 and Section 100 to 111 are not applicable on One Person Company.
ü No
need of preparation of Cash Flow Statement, in case of OPC.
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Above mentioned 8 (Eight) Compliances are Mandatory Yearly compliances
for the Private Limited Company. Except above 8 (Eight) there may be event-based
compliances for the Small Company.
|
|||||
ANNUAL COMPLIANCES FOR SMALLCOMPANY:
|
S. No.
|
|
Section & Rules
|
Particular of
Compliance
|
||
|
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
Directoris required to submit with the Companya fresh MBP-1, whenever there
is change in his interest from the earlier given MBP-1.
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2.
|
Receipt of DIR- 8
|
164(2)
143(3)(g)
|
Form
DIR - 8
|
Every
Director of the Company in each Financial Year will file with the Company
disclosure of non-disqualification.
|
|
|
3.
|
E- Forms
Filing Requirements
|
92
|
E-form:
MGT-7
|
Annual Return: Every Small Company
will file its Annual Return within 60 days of holding of Annual General
Meeting. Annual Return will be for the period 1st April to 31st
March.
|
|
|
4.
|
137
|
E-form:
AOC-4
|
Financial Statement: Company is required to
file its Balance Sheet along with Statement of Profit and Loss Account and Directors’Report
in this form.
|
||
|
Attachment:
Balance
Sheet, Statement of Profit& Loss Account, Directors’Report, Auditors’ Report
and Notice of AGM.
|
|||||
|
5.
|
Directors’ Report
|
134
|
Directors’Report
shall be prepared by mention of all the information required for Small Company
under Section 134.
|
||
|
It
should be signed by the “Chairperson” authorized by the Board, where he is
not so authorized by at least 2 Directors.
|
|||||
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6.
|
Circulation
of Financial Statement &other relevant Dox
|
136
|
Company
will send to the members of the Companyapproved Financial Statement,Directors’Reportand
Auditors’ Reportat least 21 clear days before the Annual General Meeting.
(Except
in case of AGM is called on Shorter Notice)
|
||
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7.
|
Notice of
AGM
|
101 &
SS-II
|
Every
Notice of Annual General Meeting will be prepared as per Section 101 of
Companies Act 2013 and Secretarial Standard – II.
|
||
|
8.
|
Sending of
Notice of AGM
|
101 & SS
|
Notice
of Annual General Meeting will be sent to following:
·
All Directors, Members, Statutory Auditor.
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||
|
9.
|
Board
Meetings
|
173 &
SS-I
|
Every Company shall hold a minimum number of TwoMeetings
of its Board of Directors every year in such a manner that Minimum gap
between both the meetings not less than 90 (Ninety) days.
|
||
|
10.
|
Appointment
of Auditor
|
139
|
E-form
ADT-1
|
Auditor will be appointed for the 5 (Five) year and form
ADT-1 will be filed for 5-year appointment.
|
|
|
After that every year in AGM, Shareholder will ratify the
Auditor but there is no need to file ADT-1.
|
|||||
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Above mentioned 10 (Ten) Compliances are mandatory yearly compliances
for the Private Limited Company. Except above 10 (Ten), there may be event-based
compliances for the Small Company.
|
|||||
ANNUAL COMPLIANCES FORPRIVATE LIMITEDCOMPANY OTHER THAN SMALLCOMPANY:
|
S. No.
|
|
Section & Rules
|
Particular of
Compliance
|
||
|
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 will disclose his interest in other entities.
|
|
|
|
|
|
|
Every
Directoris required to submit with the Company fresh MBP-1 whenever there is
change in his interest from the earlier given MBP-1.
|
|
|
2.
|
Receipt of DIR- 8
|
164(2)
|
Form
DIR - 8
|
Every
Director of the Company in each Financial Year will file with the Company
disclosure of non-disqualification.
|
|
|
3.
|
E- Forms
Filing Requirements
|
92
|
E-form:
MGT-7
|
Annual Return: Every Small Company
will file its Annual Return within 60 days of holding of Annual General
Meeting. Annual Return will be for the period 1st April to 31st
March.
|
|
|
4.
|
137
|
E-form:
AOC-4
|
Financial Statement: Companyis required to
file its Balance Sheet along with statement of Profit and Loss Account and DirectorReport
in this form.
|
||
|
Attachment:
Balance
Sheet, Statement of Profit& Loss Account (Including Consolidated
Financial Statement), Directors’Report, Auditors’ Report, Cash Flow Statement
and Notice of AGM.
|
|||||
|
5.
|
|
92
|
MGT-8
|
Private 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.
|
|
|
6.
|
Directors’ Report
|
134
|
Directors’
Report will be prepared by mention of all the information required for Small Company
under Section 134.
It
should be signed by the “Chairperson” authorized by the Board, where he is
not so authorized by at least 2 Directors.
|
||
|
7.
|
Circulation
of Financial Statement & other relevant Dox
|
136
|
Company
will send to the members of the Company approved Financial Statement
(including consolidated Financial Statement), Cash Flow Statement,Directors’Report
and Auditors’ Report at least 21 clear days before the Annual General Meeting.
(Except
in case of AGM is called on Shorter Notice).
|
||
|
8.
|
Notice of
AGM
|
101 &
SS-II
|
Every
Notice of Annual General Meeting will be prepared as per Section 101 of
Companies Act 2013 and Secretarial Standard – II.
|
||
|
9.
|
Sending of
Notice of AGM
|
101 & SS
|
Notice
of Annual General Meeting will be sent to following:
·
All Directors, Members, Statutory Auditor.
|
||
|
10.
|
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.Company
should hold at least 1 (one) Board Meeting every quarter of calendar year.
|
||
|
11.
|
Appointment
of Auditor
|
139
|
E-form
ADT-1
|
Auditor will be appointed for the 5 (Five) year and form
ADT-1 will be filed for 5-year appointment.
|
|
|
After that every year in AGM shareholder will ratify the Auditor
but there is no need to file ADT-1.
|
|||||
|
12.
|
Maintenance
of Registers
|
88
|
Company will maintain the following mandatory Registers:
·
Register of Director, Director
Shareholding, Members.
|
||
|
13.
|
Annual
Return
|
92
|
Annual Return of Every Private Company (Except Small Company)
should be signed by Company Secretary
in Practice.
|
||
|
Above mentioned 13 (Thirteen) Compliances are Mandatory Yearly
compliances for the Private Limited Company. Except above 13 (Thirteen) there
may be event-based compliances for the Small Company.
|
|||||
ANNUAL COMPLIANCESFOREVERYPUBLIC LIMITEDCOMPANY:
|
S. No.
|
|
Section & Rules
|
Particular of
Compliance
|
||
|
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 will disclose his interest in other entities.
|
|
|
|
|
|
|
Every
Directoris required to submit with the Company fresh MBP-1 whenever there is
change in his interest from the earlier given MBP-1.
|
|
|
2.
|
Receipt of DIR- 8
|
164(2)
|
Form
DIR - 8
|
Every
Director of the Company in each Financial Year will file with the Company
disclosure of non-disqualification.
|
|
|
3.
|
E- Forms Filing
Requi-rements
|
92
|
E-form:
MGT-7
|
Annual Return: Every Small Company
will file its Annual Return within 60 days of holding of Annual General
Meeting. Annual Return will be for the period 1st April to 31stMarch.
|
|
|
4.
|
137
|
E-form:
AOC-4
|
Financial Statement: Companyis required
to file its Balance Sheet along with Statement of Profit and Loss Account,
Cash Flow Statement and Directors’Report in this form.
|
||
|
Attachment:
Balance
Sheet, Statement of Profit& Loss Account (Including Consolidated
Financial Statement), DirectorReport, Auditors’ Report, Cash Flow Statement
and Notice of AGM.
|
|||||
|
5.
|
|
179(3)
|
MGT-14
|
Adoption of Financials and DirectorReport:
Company
will file MGT-14 along with copy of Board Resolution within 30 days of Board
Meeting.
|
|
|
6.
|
|
92
|
MGT-8
|
Certification of Annual Return:
Every
Companyhaving 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.
|
|
|
7.
|
Directors’ Report
|
134
|
Directors’Report
will be prepared by mention of all the information required for Small Company
under Section 134.
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 Managing Director
if any.
|
||
|
8.
|
Circulation
of Financial Statement & other relevant Dox
|
136
|
Company
will send to the Members of the Company approved Financial Statement
(including consolidated Financial Statement), Cash Flow Statement, Directors’Report
and Auditors’ Report at least 21 clear days before the Annual General
Meeting.
(Except
in case of AGM is called on Shorter Notice)
|
||
|
9.
|
Notice of
AGM
|
101 &
SS-II
|
Every
Notice of Annual General Meeting will be prepared as per Section 101 of
Companies Act 2013 and Secretarial Standard – II.
|
||
|
If
there are more than 200 Members then Company will give e-voting Facility.
|
|||||
|
10.
|
Sending of
Notice of AGM
|
101 & SS
|
Notice
of Annual General Meeting will be sent to following:
·
All Directors, Members, Statutory Auditor.
·
Secretarial Auditor, If any.
·
Debenture Trustee, if any.
|
||
|
11.
|
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 Meetingsshould notbe more than 120 (One hundred twenty) days. Company
should hold at least 1 (one) Board Meeting every quarter of calendar year.
|
||
|
12.
|
Appointment
of Auditor
|
139
|
E-form
ADT-1
|
Auditor will be appointed for the 5 (Five) year and form
ADT-1 will be filed for 5-year appointment.
|
|
|
After that every year in AGM shareholder will ratify the Auditor
but there is no need to file ADT-1.
|
|||||
|
13.
|
Maintenance
of Registers
|
88
|
Company will maintain the following mandatory Registers:
·
Register of Director, Director
Shareholding, Members.
·
Register of Loan, Guarantee,
Investment made by the Company.
·
Register of Contract with Related
Parties.
|
||
|
14.
|
Annual
Return
|
92
|
Annual Return of every Private Company (Except Small Company)
should be sign by Company Secretary in
Practice.
|
||
LIMIT BASEDANNUAL COMPLIANCES FORPUBLIC
LIMITED COMPANIES:
(For Check the
Limits please refer my Article Series No. 87 Limits under Companies Act, 2013)
|
S. No.
|
|
Section
& Rules
|
Particular
of Compliance
|
|
|
15.
|
E- Forms Filing
Requirements
|
Rule- 22 Chap. V
|
DPT- 3
|
Company if accept deposits during the year then it is
required to file return of deposits within 30 days of end of financial year.
|
|
16.
|
196
|
MR-1
|
Return of appointment and re-appointment of Managing Director
or Whole Time Director or Manager or KMP.
|
|
|
17.
|
149
|
DIR- 12
|
Appointment of Independent Director.
|
|
|
18.
|
149
|
DIR- 12
|
Appointment of Women Director.
|
|
|
19.
|
138
|
MGT-14
|
Appointment of Internal Auditor.
|
|
|
20.
|
|
205
|
All below mentioned Company are required to get
Secretarial Audit of the Company from the Practicing Company Secretary and
repot of PCS will be part of Directors’Report (MR-3).
a) All Listed Companies
b) Every Public Company having;
·
Paid-Up Share
Capital of Rs. 50 Crore (fifty crore rupees) or more; or
·
Every Public Company
having a Turnover of Rs. 250 Crore (two hundred fifty crore rupees) or more
|
|
|
21.
|
Audit Committee
|
177
|
All below mentioned companies are required to constitute
a Audit Committee and meetings of Committee will be as per Secretarial
Standard- I:
i.
All Public Companies with a paid
up capital of ten crore rupees or more;
ii.
All Public Companies having
turnover of one hundred crore rupees or more;
iii.
All Public Companies, having in
aggregate, outstanding loans or borrowings or debentures or deposits
exceeding fifty crore rupees or more.
|
|
|
22.
|
Nomination & Remuneration Committee
|
178
|
All below mentioned companies are required to constitute
a Nomination & Remuneration Committee and meetings of Committee will be as
per Secretarial Standard- I:
iv.
All public companies with a paid
up capital of ten crore rupees or more;
v.
All public companies having
turnover of one hundred crore rupees or more;
(a)
All public companies, having in
aggregate, outstanding loans or borrowings or debentures or deposits
exceeding fifty crore rupees or more.
|
|
|
23.
|
Vigil Mechanism
|
178
|
All below mentioned companies are required to constitute
a Audit Committee:
(b)
The Companies which accept
deposits from the
Public;
(c)
The Companies which have borrowed
money from banks and public financial institutions in excess of fifty crore
rupees
|
|
ANNUAL COMPLIANCESFORLISTEDCOMPANY:
|
S. No.
|
|
Section & Rules
|
Particular of
Compliance
|
||||
|
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 will disclose his interest in other entities.
|
|||
|
|
|
|
|
Every
Directoris required to submit with the Company fresh MBP-1 whenever there is
change in his interest from the earlier given MBP-1.
|
|||
|
2.
|
Receipt of DIR- 8
|
164(2)
|
Form
DIR - 8
|
Every
Director of the Company in each Financial Year will file with the Company
disclosure of non-disqualification.
|
|||
|
3.
|
E- Forms
Filing Requirements
|
92
|
E-form:
MGT-7
|
Annual Return: Every Small Company
will file its Annual Return within 60 days of holding of Annual General
Meeting. Annual Return will be for the period 1st April to 31st
March.
|
|||
|
4.
|
137
|
E-form:
AOC-4
|
Financial Statement: Companyis required
to filing its Balance Sheet along with Statement of Profit and Loss Account,
Cash Flow Statement and Directors’Report in this form.
|
||||
|
Attachment:
Balance
Sheet, Statement of Profit& Loss Account (Including Consolidated
Financial Statement), Directors’Report, Auditors’ Report, Cash Flow Statement
and Notice of AGM.
|
|||||||
|
5.
|
179(3)
|
MGT-14
|
Adoption of Financials and DirectorReport:
Company
will file MGT-14 along with copy of Board Resolution within 30 days of Board
Meeting.
|
||||
|
6.
|
92
|
MGT-8
|
Certification of Annual Return:
Every
Small Company will file with its Annual Return within 60 days of end of
financial year.
|
||||
|
7.
|
121
|
MGT-15
|
Report on AGM:
Company
shall prepare in the Report on each AGM.
|
||||
|
8.
|
179(3)
|
MGT-14
|
Appointment of Secretarial Auditor
Company
will file MGT-14 along with copy of Board Resolution within 30 days of Board
Meeting.
|
||||
|
9.
|
148(3)
|
CRA- 2
|
Appointment of Cost Auditor
Company
will file copy of Board Resolution within 30 days of Board Meeting.
|
||||
|
10.
|
|
149
|
DIR- 12
|
Appointment of Independent Director.
|
|||
|
11.
|
|
149
|
DIR- 12
|
Appointment of Women Director.
|
|||
|
12.
|
Directors’ Report
|
134
|
Directors’Report
will be prepared by mention of all the information required for Small Company
under Section 134.
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 Managing Director
if any.
|
||||
|
13.
|
XBRL
|
|
Every
Listed Companyis required to prepare its Financial Statement in Extensible
Business Reporting system.
|
||||
|
14.
|
Circulation
of Financial Statement & other relevant Dox
|
136
|
Company
will send to the Members of the Company approved Financial Statement
(including consolidated Financial Statement), Directors’Report and Auditors’ Report
at least 21 clear days before the Annual General Meeting.
|
||||
|
15.
|
Notice of
AGM
|
101 &
SS-II
|
Every
Notice of Annual General Meeting will be prepared as per Section 101 of
Companies Act 2013 and Secretarial Standard – II.
|
||||
|
Every
Listed Company will give e-voting facility.
|
|||||||
|
16.
|
Sending of
Notice of AGM
|
101 & SS
|
Notice
of Annual General Meeting will be sent to following:
·
All Directors, Members, Statutory Auditor.
·
Secretarial Auditor, If any.
·
Debenture Trustee, if any.
|
||||
|
17.
|
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 meeting not more than 120 (One hundred Twenty) days. Company
should hold at least 1 (one) Board Meeting every quarter of calendar year.
|
||||
|
18.
|
Appointment
of Auditor
|
139
|
E-form
ADT-1
|
Auditor will be appointed for the 5 (Five) year and form
ADT-1 will be file for 5-year appointment.
|
|||
|
After that every year in AGM shareholder will ratify the Auditor
but here is no need to file ADT-1.
|
|||||||
|
19.
|
Maintenance
of Registers
|
88
|
Company will maintain the following mandatory Registers:
·
Register of Director, Director
Shareholding, Members.
·
Register of Loan, Guarantee,
Investment made by the Company.
·
Register of Contract with Related
Parties.
·
Register of Key Managerial
Personnel and their Shareholding.
|
||||
|
20.
|
E- Voting
|
108
|
Voting Through Electronic Means:
It
is mandatory for the Listed Company to provide e-voting facility to
Shareholders.
|
||||
|
21.
|
Postal
Ballot
|
110
|
Voting
Through Postal Ballot:
There are certain Items for which it is mandatory for the
Companyto provide Postal Ballot Facility.
|
||||
|
22.
|
Secretarial
Audit
|
204
|
E- form
MGT-14
|
All the Listed Companies are required to appoint Company
Secretary for Secretarial Audit.
|
|||
|
23.
|
Internal Auditor
|
138
|
E- form
MGT-14
|
A Company isrequired to appoint Internal Auditor and
required to file e-form within 30 days of appointment.
|
|||
|
24.
|
Audit
Committee
|
177
|
A Listed Companyisrequired to constitute its Audit
Committee and meetings of Committee will be as per Secretarial Standard- I.
|
||||
|
25.
|
Nomination
& Remuneration Committee
|
178
|
A Listed Company is required to constitute its Nomination
& Remuneration Committee and meetings of Committee will be as per
Secretarial Standard- I.
|
||||
|
26.
|
Stake Holder
Relationship Committee
|
178
|
A Listed Companyisrequired to constitute its Stake Holder
Relationship Committee and meetings of Committee will be as per Secretarial
Standard- I.
|
||||
|
27.
|
Vigil
Mechanism
|
178
|
A Listed Companyisrequired constituting policy of vigil
mechanism.
|
||||
|
28.
|
Return for
Change in Stake of Promoter
|
93
|
E- form
MGT- 10
|
Listed Company shall file a return with the Registrar
with respect to change in the number of shares held by promoters and top ten
shareholders of such Company, within fifteen days of such change
|
|||
|
24.
|
E- Forms Filing
Requirements
|
Rule- 22 Chap. V
|
DPT- 3
|
Company if accept deposit during the year then it is required
to file return of deposits within 30 days of end of financial year.
|
|||
|
25.
|
196
|
MR-1
|
Return of appointment and re-appointment of Managing Director
or Whole time Director or Manager or KMP.
|
||||
|
26.
|
203
|
MR-1
|
Appointment of KMP:
Company Required to appoint:
1.
Company Secretary
2.
CFO
3.
MD/CEO/WTD
|
||||
|
27.
|
149
|
DIR- 12
|
Appointment of Independent Director.
|
||||
|
28.
|
149
|
DIR- 12
|
Appointment of Women Director.
|
||||
|
29.
|
205
|
MR - 3
|
A Listed Company is required to get Secretarial Audit of
the Company from the Practicing Company Secretary and repot of PCS will be
part of Directors’Report.
|
||||
ANNUAL COMPLIANCESUNDER LISTING AGREEMENT:
|
S. No.
|
|
Section
& Rules
|
Particular
of Compliance
|
|
1.
|
Share Transfer Audit
|
47C
|
Half
yearly within 30 days from the end of Half year.
|
|
2.
|
Reconciliation of Share Capital Audit
|
55A
|
Quarterly,
within 30 days from the end of each quarter
|
|
3.
|
Shareholding Pattern
|
35
|
Quarterly,
within 21 days from the end of each quarter. Now in XBRL format
|
|
4.
|
Unaudited/ Audited Financial Results
|
41
|
Unaudited
Results with Limited Review Report within 45 days from end of each quarter
Send
notice in Newspaper for meeting format is enclosed and inform Stock Exchange
also.
After
the meeting, within 15 minutes, send results to stock exchange and get it
published in newspaper within 2 days of meeting. As per SEBI insider trading
and code adopted by Company trading window should be closed as per the days
suggested by Management.
|
|
|
Audited
Results within 45 days from end of each quarter
Send
notice in Newspaper for meeting Format is enclosed and Inform Stock Exchange
also.
After
the meeting, within 15 minutes, send results to stock exchange and get it
published in newspaper within 2 days of meeting. As per SEBIinsider trading
and code adopted by Company trading window should be closed as per the days
suggested by Management.
|
||
|
5.
|
Corporate Governance Report
|
49
|
Within
15 days from the end of each quarter, enclosed below format
|
(Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company
Secretary in Practice from Delhi and can be contacted at
csdiveshgoyal@gmail.com)
Disclaimer: The entire contents of this document have been
prepared on the basis of relevant provisions and as per the information
existing at the time of the preparation. The observations of the author are personal view and the authors do not take
responsibility of the same and this cannot be quoted before any authority
without the written
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