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21 Dec 2024   114

post incorporation compliance in nidhi company

In order to ensure smooth processes, a Nidhi Company must comply with several legal and regulatory criteria after incorporation. The key compliance steps include:

1 Business Commencement: Within 180 days, obtain a Certificate of Commencement of Business.

2 Member Requirement: At least 200 members within one year.

3 Net Own Funds: Maintain at least ₹10 lakh in Net Owned Funds (NOF).

4 Nidhi Rule Compliance: For loans, deposits, and dividend distribution, refer to the Nidhi Rules of 2014.

5 Annual Filing: File the Annual Return (Form MGT-7) and Financial Statements (Form AOC-4) with the Registrar of Companies.

6 Board Meetings: Hold at least two board meetings per year.

7 Auditor Appointment: Select an auditor within 30 days of incorporation and rotate every 5 years.

8 Loans and Deposits: We only accept deposits and pay to members.

9 KYC Compliance /AML: Conduct KYC for members and conform to AML requirements.

10 Tax Compliance: Remove TDS and register with GST, if applicable.

11 AGM: Hold the first AGM within 9 months, and follow one every year.

12 Statutory Registers: Maintain registers for members, directors, and charges.

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