E-form DPT-3 to be filed twice
1) DPT-3 has to be filed twice:
a) First DPT-3 for amounts which are NOT deposits (exempted deposits) outstanding as on 31.3.2019 AND received on or after 1.4.2014 by 29th June 2019 where Auditor’s certificate is NOT mandatory.
b) Second DPT-3 is for transaction during the year, which are deposits as well as transaction during the year, which are not deposits (exempted deposits) by 30 June 2019, where Auditor’s Certificate is mandatory. This is to be filled every year.
2) Nil DPT-3 is not required to be filled, as explained by DD, MCA
GNL-2 Issue:File ADT1 now
3) ADT-1 / GNL 2 issue: Companies which had filled Form no. ADT-1 through GNL-2 as an attachmcnt during the period from 01.04.2014 to 20.10.2014 may file e-form no. ADT- 1 for appointment of Auditor for the period upto 31.03.2019 without fee, till 15.06.2019. You can file ADT1 now. System will not take fees automatically, if GNL2 already filled.
4) E-Form MSME-1 to be filed twice
a) Form MSME-1 also has to be filed twice:
i) First MSME-1 for amounts outstanding as on 22.1.2019. This is a one time return.
ii) Second MSME-1 for transaction during the half year. This is a half yearly return.
b) MSME-1 is also NOT REQUIRED to be filed where there is NIL reporting/outstanding.
c) Form MSME-1 is required to be filed only when the amount is outstanding beyond 45 days from date of acceptance of supplies.
d) It is to be filed only when amount is due to MSME Enterprise and company should take steps to find out whether supplier is MSME or not.
e) Both MSME returns are to be filed by 30th May 2019.
f) Certification by professional is NOT required in MSME Form
g) These Forms are to be filed only by Companies.
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