MCA Form NDH-1: Return of Statutory Compliances

MCA Form NDH-1: Return of Statutory Compliances. Section and Provision – 
Section 406 of the Companies Act, 2013 and Rule 5(2) of the Nidhi Rules, 2014
As per Rule 5(2) of the Nidhi Rules, 2014 every Nidhi Company within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year, shall file a return of statutory compliances in Form NDH-1, with the Registrar duly certified by a company secretary in practice or a chartered accountant in practice or a cost accountant in practice.
Purpose –

Form No. NDH-1 aims to simplify the process for filing the return of Statutory compliances by Nidhi Company.

Every Nidhi company shall within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year, file a return of statutory compliances in ‘Form No. NDH-1’ with the Registrar.

Key Information –

The Form is available on MCA Version 3 portal.

Form No. NDH-1 shall be processed in STP mode and shall be taken on record through electronic mode without any further processing.

Ensure that all particulars in the webform are correct. There is no provision for resubmission of this webform.

Document Required-

List of all members with PAN and complete residential address along with amount of deposit accepted from each member

Break-up of deposits with bank/P. O name, branch and account number

Optional attachments, if any

To be digitally signed by-
DIN of the director; DIN or Income Tax PAN of the manager or CEO or CFO; or membership number of company secretary
Certificate by practicing professional – 
The webform shall be certified by a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) by digitally signing the webform.
Timeline- 
Form No. NDH-1 (Return of Statutory Compliances) shall be filled within 90 days from the end date of financial year. 
Fees-

Normal filing fee

S.No.

Contribution Amount (INR)

Normal Fee applicable
(INR)

Less than 1,00,000

200

1,00,000 to 4,99,999

300

5,00,000 to 24,99,999

400

25,00,000 to 99,99,999

500

1,00,00,000 or more

600

Additional filing fees-

S.No.

Period of delay

Fee applicable (INR)

Up to 30 days

2 times of normal fees

More than 30 days and up to 60 days

4 times of normal fees

More than 60 days and up to 90 days

6 times of normal fees

More than 90 days and up to 180 days

10 times of normal fees

More than 180 days

12 times of normal fees

Important Checkpoint while filling Form –

Please ensure that applicant is registered as a business user on the MCA portal.

Please ensure the signatories shall have an approved DIN or valid PAN / membership number as applicable.

Please note that the signing authority of the webform has a valid and non-expired/non-revoked DSC.

Please ensure that the DSC of the signatory is registered on MCA portal against the DIN / PAN / Membership number as provided in the webform.

Please ensure that DIN/PAN/membership number entered in the signatory field is associated with the CIN under the selected designation. This shall not be applicable for practicing professional.

Please ensure that DIN is not flagged for disqualification of director.

Please ensure if SRN is entered in field number 5 i.e. “If yes, SRN of the application “and/or in field number 8 i.e. “If ‘Yes’, mention the SRN of application “, same shall be an approved SRN of webform NDH-2 filed under ‘Extension of time’ option and associated with the CIN of the company.

Please ensure that the membership number and/or certificate of practice number of the professional certifying the webform is a valid membership/certificate of practice number as existing in the database for that category of the professional and further they should not also be debarred.

MCA Help Kit

Section and Provision –

Section 406 of the Companies Act, 2013 and Rule 5(2) of the Nidhi Rules, 2014

As per Rule 5(2) of the Nidhi Rules, 2014 every Nidhi Company within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year, shall file a return of statutory compliances in Form NDH-1, with the Registrar duly certified by a company secretary in practice or a chartered accountant in practice or a cost accountant in practice.

Purpose –

Form No. NDH-1 aims to simplify the process for filing the return of Statutory compliances by Nidhi Company.
Every Nidhi company shall within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year, file a return of statutory compliances in ‘Form No. NDH-1’ with the Registrar.

Key Information –

The Form is available on MCA Version 3 portal.
Form No. NDH-1 shall be processed in STP mode and shall be taken on record through electronic mode without any further processing.
Ensure that all particulars in the webform are correct. There is no provision for resubmission of this webform.

Document Required-

List of all members with PAN and complete residential address along with amount of deposit accepted from each member
Break-up of deposits with bank/P. O name, branch and account number
Optional attachments, if any

To be digitally signed by-

DIN of the director; DIN or Income Tax PAN of the manager or CEO or CFO; or membership number of company secretary

Certificate by practicing professional –

The webform shall be certified by a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) by digitally signing the webform.

Timeline-

Form No. NDH-1 (Return of Statutory Compliances) shall be filled within 90 days from the end date of financial year.

Fees-

Normal filing fee

S.No.	Contribution Amount (INR)	Normal Fee applicable (INR)
1	Less than 1,00,000	200
2	1,00,000 to 4,99,999	300
3	5,00,000 to 24,99,999	400
4	25,00,000 to 99,99,999	500
5	1,00,00,000 or more	600

Additional filing fees-

S.No.	Period of delay	Fee applicable (INR)
1	Up to 30 days	2 times of normal fees
2	More than 30 days and up to 60 days	4 times of normal fees
3	More than 60 days and up to 90 days	6 times of normal fees
4	More than 90 days and up to 180 days	10 times of normal fees
5	More than 180 days	12 times of normal fees

Important Checkpoint while filling Form –

Please ensure that applicant is registered as a business user on the MCA portal.
Please ensure the signatories shall have an approved DIN or valid PAN / membership number as applicable.

Please note that the signing authority of the webform has a valid and non-expired/non-revoked DSC.
Please ensure that the DSC of the signatory is registered on MCA portal against the DIN / PAN / Membership number as provided in the webform.
Please ensure that DIN/PAN/membership number entered in the signatory field is associated with the CIN under the selected designation. This shall not be applicable for practicing professional.
Please ensure that DIN is not flagged for disqualification of director.
Please ensure if SRN is entered in field number 5 i.e. “If yes, SRN of the application “and/or in field number 8 i.e. “If ‘Yes’, mention the SRN of application “, same shall be an approved SRN of webform NDH-2 filed under ‘Extension of time’ option and associated with the CIN of the company.
Please ensure that the membership number and/or certificate of practice number of the professional certifying the webform is a valid membership/certificate of practice number as existing in the database for that category of the professional and further they should not also be debarred.

MCA Form NDH-1: Return of Statutory Compliances

Section and Provision –

Important Checkpoint while filling Form –

MCA Help Kit

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