Compliance requirements for Nidhi Company
Following are the annual compliances applicable on Nidhi Companies under the provisions of the Companies Act, 2013:
| Compliance Requirement | Due Date |
| Form MBP- 1 (Notice of interest by the director) | First Meeting of the Board of Directors in each Financial Year or whenever there is a change in his interest from the earlier given MBP-1. |
| Form DIR – 8 (Intimation by Director of Disqualification) | Every Director of the Company in each Financial Year will file with the Company disclosure of non-disqualification. |
| Form MGT-7 (Annual Return) | Within 60 days from the date of AGM. |
| Form AOC-4 (Financial Statement) | To be filed within 30 days from the conclusion of AGM…on or before 30th October of the financial year. |
| Form MGT-8 | As an attachment to Form MGT-7. |
| Form DPT-3 (Return of Deposit) | On or before 30th June every year. |
| Form DIR-3KYC (KYC of Directors) | On or before 30th September every year. |
| Form MSME-1 (Delay in Payment to MSME Vendor) | Companies have to file this return half-yearly in respect of pending payments to MSME vendors as at end of half-year. April to Sep – 30th October October to March – 30th April |
| Form NDH-1 (Return of Statutory Compliance) | Within 90 from the close of the financial year, i.e., on or before 30th June of the financial year. |
| Form NDH-3 (Half Yearly Return) | Within 30 days from the conclusion of each half-year. |
| For PAS-6 Reconciliation of Share Capital Audit Report (Half-yearly) | Within sixty days from the conclusion of each half-year. |
| Maintenance of Statutory Registers and Records. | Apart from filing various forms under the provisions of the Companies Act, 2013, Companies are required to maintain statutory registers and records such as Register of Members, Register of Director & KMP, Register of Loans & investments, Board Report and Minutes of Meetings. |