• In this year MCA has started a KYC drive in a
lot of areas
(1)KYC of Director – DIR 3 KYC
(2)To find our outstanding to
MSME-1
(3)To find our deposit compliance
–DPT 3
• In DPT 3
Companies were required to identify all the advance or loan received by them on
or after 1st April, 2014 and outstanding as on 22 January 2019.
• Idea was to check whether the companies have
been complying with Companies (Acceptance of Deposit) Rules as on 22 January
2019. This data was required to be uploaded on MCA in e-form DPT -3 by 21 April
2019.
• Again similar data was required to be uploaded
on MCA as at 31st March, 2019 by 30 June 2019.However relevant
e-form DPT-3 was not made available till date.
• Again similar data was required to be uploaded
on MCA as at 31st March, 2019 by 30 June 2019. However relevant e-form
DPT-3 was not made available till date.
• Now, MCA has notified that, data as at 22 January,
2019 is not required to be uploaded and only data as 31 March, 2019 will be
required. Further after relevant e form is made available, within 30 days of
that the form will have to be uploaded.
• DPT-3 form was notified on 22.01.2019, and data
wrt deposit as at 22.01.2019 was asked for.
• Probably idea was to not allow companies to
manipulate books and therefore data as at 22.01.2019.
• However since e- form DPT -3 could not be
deployed before due date, MCA has to drop the idea of collating data as at
22.01.2019.
• Further , MCA has been postponing such dates for
e-forms in past e.g. for form BEN1&2(
Significant Beneficial Ownership Disclosure )e
form MSME 1 etc. And now what remains to be extended is Annual Return which
Auditor has to be file under National Financial Reporting Authority (NFRA)
Rules.
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