NO.

A

Information about situation of registered office address of the Company

at the time of incorporation.

Section 21 of the Companies Act, 2017 (hereinafter called the “Act”)

Registered Office Address at the time of incorporation.

Note:-

Applicable on all Companies, which have not provided Registered Office Address at the time of incorporation.

B

Appointment of first auditor of the Company by the Board of directors and reporting thereof to the Registrar

Sections 223 (5) 246(1) and (9) of the Act.

Appointment of Auditor to be made by the board of directors within 90 days of the date of incorporation of the company.

Form-29 is to be filed within 14 days from the date of appointment of auditor along with consent in writing of the auditor concerned.

C

Immediate for Public Companies

Form-29 is to be filed within 15 days from the date of appointment of the company secretary

D

Appointment of legal adviser by the Company and filing of return thereof in specified Form.

Immediate

Form-29 is to be filed within 15 days from the date of appointment alongwith documents as required under the Companies (Appointment of Legal Advisers) Rules, 1975.

E

a)       Members/debenture holders;

b)      transfers of shares and other securities;

c)       purchase of its own shares;

d)      mortgages and charges

e)      Directors and officers

f)        investments in associated companies and undertakings;

g)       contracts or arrangements in which directors are interested

All Companies.

Sections of the Act, a) 119/122

b)      74

c)       88

d)   112

e)   197

f)     199

g) 209;

Immediate

A

Mandatory filing of annual returns (Form-A, B & C)

All companies (Except Single Member Companies)

Section 130(1), (2) and (5) of the Act, and Regulation 4 of the Regulations.

Form to be filed within 30 days of:

·     Holding of AGM

·     If no AGM is held or if held but not concluded then from the last date of the calendar year

·     Form-B by companies not having share capital

·     Form-C by companies (other than a single member and private company having paid up capital of more than three million rupees), in case there is no change of particulars in the last annual return filed with the registrar.

B

Mandatory filing of annual return (Form-D)

A company (other than listed) may make an application for obtaining

status of “inactive company”

Section 424 of the Act read with Regulation 36 of the Regulations, and 130 of the Act.

Form to be filed within 30 days of calendar year

Form-39.

·   An inactive company as per Section 424(1)(a) of the Act, is one that has not made any significant accounting transaction during last two financial

years.

3

A

Filing of audited Financial Statements

·  Listed companies

·  Other Companies excluding private companies and single member companies having paid up capital not exceeding Rs. 10 million.

·  Foreign companies

Sections 223 (7) & 233 of the Act.

Within 30 days of AGM by listed companies and within 15 days by other companies.

Financial statements should be prepared in compliance with the IFRS/financial reporting standards notified by the Commission and in accordance with the requirements contained in 3rd, 4th and 5th Schedule of the Act for different class/ classes of companies.

B

Filing of quarterly financial statements

Listed Companies

Section 237 of the Act.

Within 30 days of the close of 1st and 3rd quarters.

Within 60 days of the close of its 2nd quarter.

A

Appointment/Election of director and chief executive

All companies

187 and 197 of the Act and Regulation 20 of the Regulations.

Form-28 within 15 days from appointment.

B

All companies

C

Appointment of subsequent chief executive

All Companies

Section 187 of the Act and Regulation 20 of the Regulations.

Within 14 days from the date of election of directors or the office of chief executive falling vacant.

Companies are also required to file Form-28 within 15 days from the date of appointment of chief executive.

D

Change in registered office address

All Companies

Sections 21, 32 and 150 of the Act.

·         Form-21 within 15 days from date of change of registered address

(i)  one Province to another Province or Islamabad Capital Territory and vice versa; or

(ii)  one Province or Islamabad Capital Territory to a part of Pakistan not forming part of a

Province and vice versa;

·         Petition under Section 32 of the Act to be filed within sixty days of passing special resolution on Form-5 and shall include:

o   Form-26 and

o   Form-21

E

Commencement of business

Public Companies

Section 19 of the Act.

mentioned u/s section 19(d) and/ or section 19(e) of the Act.

·         Form-22, along with all other relevant returns / documents by listed companies

F

Holding of Statutory meeting and preparation of statutory report and filing of the same with the Registrar

Public Companies

Section 131 of the Act.

Within one hundred and eighty days from the date at which the company is entitled to commence business or within nine months from the date of its incorporation whichever is earlier.

Note: – If first AGM is decided to be held earlier, no statutory meeting shall be required.

G

Increase in authorized capital

All Companies

Sections 85 and 150 of the Act.

Within 15 days from the passing of special resolution.

H

Further allotment of shares

All Companies

Sections 70 and 83 of the Act and Regulation 12 of Regulations.

·  A circular containing Letter of offer u/s 83(3) to the delivered simultaneously to members and Registrar.

·  Shares may be allotted after the expiry of the period provided in the Letter of Offer, by the Board of Directors.

·  Return of allotment to be filed within 45 days of the date of allotment.

i).  in case of cash allotment a report from company’s auditor to the effect that the amount of consideration has been received in full by the company and shares have been issued to each allottee.

ii).  in case of bonus issue a copy of the resolution authorizing such issue

iii).  In case of allotment for consideration otherwise than in cash

·         a copy of the document evidencing the transfer of non-cash asset to the company, or

·         a copy of the contract for technical and other services, intellectual property

·         or other consideration, along with copy of the valuation report (verified in the specified

manner) for registration in respect of which that allotment was made

I

Change of more than 25% in shareholding or membership or voting rights

All Companies other than listed

Section 465 of the Act and Regulation 14 of the Regulations.

Within 15 days after the day on which threshold of more than 25% is reached.

·         Company (other than listed) shall file Form-3A within 15 days after the day the threshold of 25% is exceeded.

J

Returns of Beneficial ownership

All Companies

Section 452 of the Act.

·         In case the company is not required to file annual return, it shall only file Form-31 within thirty (30) days from the last day of the calendar year to which it relates.

·         Form-31 in case of Substantial Shareholders / Officers and Form-32 in case of Particulars of Companies.

K

Particulars of Mortgages, Charges, Pledges etc. and Memorandum of Complete Satisfaction

All Companies

Sections 100, 105, 106,

109 and 448 of the Act and Regulation 18 of the Regulations.

Within 30 days of the creation, modification and satisfaction of charge.

·         For modification of charge, file Form- 16 instrument(s) modifying the charge, affidavit and board resolution.

·         For satisfaction of charge, file Form-17 along with NOC from bank

L

Record of Ultimate Beneficial Owners (UBO)

All Companies

Section 123-A of the Act, Regulations 4 & 19 A of the Regulations.

of compliance in pursuance of sub- section (2) of section 123A of the Act.

Note:-

Provided that in case of listed companies, a copy of the said Form shall also be filed with the Commission.