Active company tagging requirement compels eligible companies to file e Form ACTIVE or face non compliance consequences.
Companies incorporated on or before 31 December 2017 must file particulars and registered office details in e Form ACTIVE by 25 April 2019; filing is restricted unless prior statutory filings and key appointments have been completed, requires digital signatures and specified documentary proof, and failure to file results in marking as "ACTIVE - NON COMPLIANT" and prevents registration of specified subsequent e forms. (AI Summary)

Reporting of outstanding dues to MSME required; companies must file Form I and submit regular half yearly returns.
Companies must file MSME Form I with the Ministry of Corporate Affairs to disclose all outstanding dues to micro, small or medium enterprises as of the notification date, with initial submission within the prescribed period after publication and continuing half yearly filings for April-September and October-March. Non compliance exposes the company and officers in default to penalties under the Companies Act. The article also records the statutory definitions for classifying enterprises by investment in plant, machinery or equipment to determine MSME status, including specified exclusions from investment calculations. (AI Summary)

Foreign investment reporting through SMF requires Entity Master Form filing or entities may be barred from receiving foreign investment.
All non-resident investment in Indian entities must be reported through a consolidated Single Master Form; this will subsume existing reporting forms and apply to companies, LLPs and other investment vehicles. Until the Single Master Form is implemented, affected Indian entities must submit entity-level information via an online Entity Master Form within the Reserve Bank's prescribed filing window. Non-filing will disqualify entities from receiving foreign investment, including indirect investment, and constitute non-compliance under FEMA, exposing them to penal consequences. (AI Summary)

Significant beneficial ownership rules require declarants to file BEN forms and companies to record and report ultimate owners.
Significant beneficial ownership captures persons holding ultimate beneficial interest whose names are not on the company register; such persons must file a declaration in Form BEN 1 and the company must file BEN 2 with the Registrar, maintain a register in Form BEN 3, and issue information notices in Form BEN 4. Instruments like global depository receipts and compulsorily convertible preference shares or debentures are treated as shares for determining significant beneficial ownership. (AI Summary)

Company website disclosures must publish statutory notices, audited financials, CSR policy and meeting results promptly.
Companies must publish specified statutory disclosures on their websites, including notices and documents for formation/conversion with charitable objects, memorandum alterations affecting raised funds, prospectus or contract variations, deposit invitation circulars, register closures, electronic meeting notices, postal ballot notices and results, and special notice resolutions when conventional service is impracticable. Additionally, audited financial statements (including subsidiary accounts), CSR policy contents, terms of independent director appointments, director candidature and resignation notices, unpaid dividend statements, vigil mechanism details, and Tribunal called meeting notices must be posted online to ensure transparency and compliance with procedural rules. (AI Summary)

Resident director requirement and One Person Company concept reshape corporate governance; new restrictions on related-party loans and investments.
The Act introduces the One Person Company and a Resident Director requirement, limits director service and restricts loans, guarantees or securities to directors or their associates. Related-party transactions no longer need central government approval, but inter corporate lending and multilayer investments are constrained. Procedural reforms require prescribed timelines for share allotment, expanded annual return and register formats (permitting electronic storage), mandatory Secretarial Standards, strengthened audit and internal audit obligations, and criminal penalties for specified noncompliances. (AI Summary)