Form NDH-1: Complete Guide to Return of Statutory Compliances for Nidhi Companies
Form NDH-1 is the web form filed with the Registrar of Companies to submit a Nidhi company’s return of statutory compliances. It is governed by Section 406 of the Companies Act, 2013 read with Rule 5(2) of the Nidhi Rules, 2014.
Who Should File NDH-1 / When is it Filed
Every Nidhi company must file NDH-1 within 90 days from the close of its first financial year after incorporation, and — where applicable — the second financial year as well.
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal
- The company must hold a valid, approved CIN and must be a public limited company having share capital
- Signatories must hold an approved DIN or valid PAN/Membership number, associated with the CIN under the selected designation (not applicable for a practicing professional)
- The signing director’s DIN must not be flagged for disqualification
- The DSC attached must be registered on the MCA portal against the DIN/PAN/Membership number provided, and must be valid, non-expired, and non-revoked
- If an SRN is quoted for an extension of time, it must be an approved NDH-2 SRN filed under the ‘Extension of time’ option and associated with the company’s CIN
- The certifying professional’s membership/certificate of practice number must be valid, and the professional must not be debarred — Membership Number for CA/CWA certification, COP number for CS certification
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Company Forms Download
- Navigate to “Filing by Nidhi companies”
- Access “Return of Statutory Compliances (Form No. NDH-1)”
- Enter/search/select CIN
- Fill up the application
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation
- Pay Fees within 7 days of successful upload (or due date + 2 days, whichever is earlier — otherwise the SRN is cancelled)
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number
- Certification by a practicing CA/CWA (Membership Number) or CS (COP number) is required
Fee Structure
Normal Fee — Based on Contribution Amount
| Contribution Amount (INR) | 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 |
Additional (Delay) Fee
Event date: end of the financial year; time limit: 90 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 NDH-1 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. Which companies must file NDH-1? Every Nidhi company — a public limited company having share capital.
Q2. What is the filing deadline? Within 90 days from the close of the first financial year after incorporation, and the second financial year where applicable.
Q3. Is NDH-1 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q4. What if a Nidhi company needs more time before its statutory targets can be verified? It can apply for an extension of time via Form NDH-2, and quote the approved NDH-2 SRN in NDH-1’s relevant field.
Q5. Who can certify NDH-1? A practicing CA, CWA, or CS, with a valid, non-debarred membership/certificate of practice number.
Disclaimer
This article is based on the official Instruction Kit for Form NDH-1 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 forms download page and resources available on the MCA website.