Every company i.e. Private Company, Public Company, One Person Company, Small Company after incorporation is required to comply with rules regulations compliances entrusted on such company by the act on such time period as may be prescribed. Therefore following are the compliances to be done by the following companies.
| Types of Companies
Compliances |
Private Company | Small Company | OPC (One Person Company) | Public Company |
| Disclosures by a Director of his Interest
(Form MBP-1) |
YES
(First BM in which he/she Participates) |
YES
(First BM in which he/she Participates) |
YES
(First BM in which he/she Participates) |
YES
(First BM in which he/she Participates) |
| Disqualification of Director
(Form-DIR-8) |
YES
(Inform about Disqualification before Appointment) |
YES
(Inform about Disqualification before Appointment) |
YES
(Inform about Disqualification before Appointment) |
YES
(Inform about Disqualification before Appointment) |
| Annual Return
(E-Form MGT-7) |
YES
(Within 60 days of AGM) |
YES
(Within 60 days of AGM) |
YES
(Within 60 days of of entry of OR in minute book) |
YES
(Within 60 days of AGM) |
| Extract of Annual Return
(Form MGT-9) |
YES
(Also on the website of the company, if any NA on IFSC Pvt Companies) |
YES
(Also on the website of the company, if any NA on IFSC Pvt Companies) |
NA | YES |
| Financial Statements
(E-Form AOC-4, E-Form AOC-4 CFS) |
YES
(Within 30 days of AGM) |
YES
(Within 30 days of AGM) |
YES
(Within 180 days from closure of Financial year) |
YES
(Within 30 days of AGM) |
| Certification of Annual Return
(Form MGT-8) |
YES
Company having paid up share capital Rs. 10 crore and turnover Rs. 50 crore – to be certified by PCS) |
NA | NA | YES
Listed Companies AND Company having paid up share capital Rs. 10 crore and turnover Rs. 50 crore – to be certified by PCS) |
| Board Report | Section 173 & SS-1
(Minimum 4 BM in each quarter & Max gap 120 days in each BM) |
Section 173 & SS-1
(1 BM in each half calendar year & Min gap 90 days in each BM) |
Section 173 & SS-1
(1 BM in each half calendar year & Min gap 90 days in each BM) |
Section 173 & SS-1
(Minimum 4 BM in each quarter & Max gap 120 days in each BM) |
| Notice of Board Meeting | Section 173 & SS-1
Not less than 7 days in writing to each director |
Section 173 & SS-1
Not less than 7 days in writing to each director |
Section 173 & SS-1
Not less than 7 days in writing to each director |
Section 173 & SS-1
Not less than 7 days in writing to each director |
| Appointment of Auditor
(E-Form ADT-1) |
Within 15 days of appointment
Within 30 days in case of IFSC Companies (For 5 years) |
Within 15 days of appointment
(For 5 years) |
Within 15 days of appointment
(For 5 years) |
Within 15 days of appointment
(For 5 years) |
| Appointment of CS | As per rule 8 & 8A | NA | NA | As per rule 8 & 8A |
| Register of Members
(Form MGT-1 & MGT-2) |
Section 88 & Rule 3
Registers of Members and Debentures holders, other securities holder |
Section 88 & Rule 3
Registers of Members and Debentures holders, other securities holder |
Section 88 & Rule 3
Registers of Members and Debentures holders, other securities holder |
Section 88 & Rule 3
Registers of Members and Debentures holders, other securities holder |
Notes:
- In an OPC SS-1 will not apply if there is only 1 Director
- SS-2 not applicable to OPC, therefore OPC is not required to hold AGM
- Section 98 and Section 100-111 not applicable to OPC
- No need to prepare CFS in case of OPC
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