Changes to Charge-related Forms and Fees

The Companies (Amendment) Ordinance, 2019 (now Second Ordinance) brought in a few changes to the provisions relating to registration of charges – including removal of the option to apply for condonation of delay in case of creation and modification of charges and introduction of ad-valorem fees in certain cases of delay, besides levy of additional …

Filing of Information on Dues to Micro and Small Suppliers with MCA

The Central Government vide notification number S.O. 5622(E), dated the 2nd November, 2018 (please click here for this notification) has directed that “Specified Companies” shall submit a half yearly return to the MCA containing the details on amount due and the reasons for delay. Now, in this respect, the Central Government has made the Specified …

Disclosure of Exempt Amounts in Form DPT-3

Evolution of Form DPT-3 Form DPT-3 is not a new requirement under the Companies Act, 2013; we are already familiar with Form DPT-3 as the Return of Deposits to be filed annually by June 30. The first notification regarding filing of exempt amounts in Form DPT-3 was issued vide Companies (Acceptance of Deposits) (Amendment) Rules, …