Form NDH-3: Complete Guide to Half-Yearly Return of Nidhi Company
Form NDH-3 is the web form filed with the Registrar of Companies to submit a Nidhi company’s return for the half year ended. It is governed by Rule 21 of the Nidhi Rules, 2014.
Who Should File NDH-3 / When is it Filed
Every Nidhi company must file a half-yearly return in NDH-3, duly certified by a Company Secretary, Chartered Accountant, or Cost Accountant in practice, within 30 days from the conclusion of each half year.
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 practicing professionals or IRP/RP/liquidators)
- 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
- Branch opening is allowed only after 3 years from incorporation — if the total number of branches at half-year end is greater than zero, the form cannot be filed before this 3-year mark
- Where branches exist, net profit after tax must be greater than zero for all 3 financial years
- The number of branches at the beginning of the half-year must match the closing figure from the last NDH-3 filed (not applicable for a first-time filing)
- If more than 3 branches exist within the district, or a branch is opened outside the district within the last 6 months of the half-year end date, the SRN of NDH-2/RD-1 (Regional Director approval) is mandatory and must be valid and approved
- The opening member count for the half-year must match the closing figure from the last NDH-3 filed, with a minimum of 7 members (not applicable for a first-time filing)
- The opening deposit balance must match the closing balance from the last NDH-3 filed (not applicable for a first-time filing)
- 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 Nidhi Company for the half year ended (NDH-3)”
- Enter/search/select CIN
- Fill up the application, quoting the NDH-2/RD-1 SRN where required
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number
- Certification by a practicing Company Secretary, Chartered Accountant, or Cost Accountant is required
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (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: half-year end date; time limit: 30 days from the conclusion of the half-year.
| 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-3 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. How often is NDH-3 filed? Twice yearly, within 30 days of the conclusion of each half year.
Q2. What is the minimum member count for a Nidhi company reflected in NDH-3? A minimum of 7 members, consistent with the closing figure of the previous NDH-3 filing.
Q3. When is an NDH-2/RD-1 SRN mandatory in NDH-3? When the Nidhi has more than 3 branches within its district, or has opened a branch outside its district within the last 6 months of the half-year end date.
Q4. Is NDH-3 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q5. Who can certify NDH-3? A practicing Company Secretary, Chartered Accountant, or Cost Accountant.
Disclaimer
This article is based on the official Instruction Kit for Form NDH-3 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.