Form 66: Complete Guide to Submission of Compliance Certificate with the Registrar
Form 66 is a legacy web form filed under the Companies Act, 1956, used to submit the compliance certificate with the Registrar of Companies. It is governed by Section 383A of the Companies Act, 1956 read with Rule 3(2) of the Companies (Compliance Certificate) Rules, 2001.
The compliance certificate must be filed within the prescribed time after the AGM is held.
Note: Form 66 relates to the repealed Companies Act, 1956. Under the current regime, the compliance certificate requirement for companies without a whole-time company secretary is addressed through Form MGT-8/secretarial audit provisions of the Companies Act, 2013, as applicable.
Who Should File Form 66 / When is it Filed
Companies required to obtain a compliance certificate (companies with paid-up share capital within the thresholds prescribed under the Companies (Compliance Certificate) Rules, 2001, not having a whole-time company secretary) must file Form 66 within 30 days from the AGM date or the latest calculated due date of the AGM, whichever is earlier.
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal; company must hold a valid CIN
- The signing authority must hold a valid, non-expired, non-revoked DSC, registered against the DIN/Membership number provided
- Signatories must hold an approved DIN or valid membership number, as applicable, associated with the CIN under the selected designation
- The authorised capital must be greater than zero
- If any other annual filing webform (20B/21A/23AC/23AC-XBRL) has been validated but not filed, proceeding with this webform nullifies the other’s validation
- The date of AGM, due date of AGM, and extended due date of AGM (if any) must match those specified in webform 20B/21A/23AC/23AC-XBRL for the same financial year end date
- Dates entered (other than field 4(d), “due date of AGM after grant of extension”) must be on or before the system date
Step-by-Step Filing Process
- Access the MCA homepage and login with valid credentials (or search for Form 66 via the homepage search bar)
- Select MCA Services → Company e-Filing → Companies Act 1956 Forms → Form-66
- Enter CIN information
- Fill up the application
- Save the webform as a draft (optional)
- Submit the webform and note the SRN
- Affix the DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with a valid, non-expired, non-revoked DSC registered against their DIN/Membership number
- Certification by a practicing Company Secretary
Fee Structure
Normal Fee
| Contribution Amount (INR) | Normal Fee (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 |
Companies not having share capital: ₹200
Additional (Delay) Fee — Event date: AGM date/latest due date (whichever earlier); time limit: 30 days
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Form 66 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. Who files Form 66? Companies required to obtain a compliance certificate under the Companies (Compliance Certificate) Rules, 2001, typically those without a whole-time company secretary.
Q2. What is the filing deadline? 30 days from the AGM date, or the latest calculated due date of AGM, whichever is earlier.
Q3. Who certifies Form 66? A practicing Company Secretary, alongside the company’s authorised signatory.
Q4. What happens if another annual filing webform is validated but not filed for the same year? Proceeding with Form 66 nullifies the validation of the other pending webform (20B/21A/23AC/23AC-XBRL).
Q5. Is Form 66 processed automatically? Yes, it is processed in STP mode with no provision for resubmission.
Disclaimer
This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.