Home/ ROC Compliance/ Company e-Filing/ NDH-1 – Return of Statutory Compliances

File Your Nidhi Company's Return of Statutory Compliances with MCA

Form NDH-1 is the MCA webform used by a Nidhi Company to file its return of statutory compliances with the Registrar of Companies.

Prescribed under Section 406 of the Companies Act, 2013 read with Rule 5(2) of the Nidhi Rules, 2014, NDH-1 is required to be filed within 90 days from the close of the first financial year after incorporation and, where applicable, the second financial year, to report compliance with the requirements applicable to Nidhi Companies.

Membership

Share Capital

Reserves & Deposits

Loans

Net Owned Funds

MCA Filing

File NDH-1 Now Talk to Expert

Section 406, Companies Act Rule 5(2) – Nidhi Rules, 2014 100% Confidential

Need Help Filing NDH-1?

Share a few details — our team will review your compliance position and prepare your NDH-1 filing.

Full Name

Mobile Number

Email Address

CIN

Financial Year of Filing

Number of Members

Closing Financial Year Date

NDH-2 Extension Applied?

Message

Your information is handled confidentially.

Overview

What is NDH-1?

NDH-1 is the Return of Statutory Compliances filed by a Nidhi Company. The form provides MCA/RoC with information showing whether the Nidhi Company has complied with the applicable requirements under the Nidhi Rules, 2014, and captures details relating to members, paid-up equity share capital, free reserves, deposits, loans, Net Owned Funds and the applicable ratio of Net Owned Funds to deposits.

Membership Position

Subscribers, members admitted, members who ceased, and closing membership at the relevant financial year end.

Capital, Reserves & Deposits

Paid-up equity share capital, free reserves and deposit information reconciled with the company's books.

Net Owned Funds & Ratios

Net Owned Funds and the applicable ratio of Net Owned Funds to deposits, calculated as per the statutory definition.

NDH-1Return of Statutory Compliances

What Our NDH-1 Filing Service Includes

From compliance review and membership reconciliation to MCA filing and SRN acknowledgement.

Nidhi Compliance Review

We review the company's statutory compliance position before preparing the return.

Membership Verification

Subscribers, admissions, cessations and closing membership are reconciled.

Financial Data Review

Paid-up capital, reserves, deposit and loan figures are reviewed against records.

NDH-1

Return of Statutory Compliances

Net Owned Funds Review

We assist in checking the applicable NOF calculation and deposit ratio.

NDH-2 Coordination

Where an extension application is relevant, the applicable NDH-2 status/SRN is checked.

MCA Filing & SRN

The completed NDH-1 is submitted and the SRN/acknowledgement is retained.

Applicability

Who Needs to File NDH-1?

NDH-1 is applicable to a Nidhi Company that is required to report compliance under the Nidhi Rules. It is not a general annual return applicable to every company.

Nidhi Companies

Every Nidhi Company must report compliance under the Nidhi Rules through NDH-1.

First Financial Year

Filing is required within 90 days from the close of the first financial year after incorporation.

Second Financial Year, Where Applicable

Applicability for the second financial year depends on incorporation date and compliance status.

Newly Incorporated Nidhi Companies

Companies completing their first financial year should prepare their NDH-1 information in advance.

Companies Reviewing Membership

Companies checking the 200-member requirement and related compliance parameters.

Not Every Company

A normal Private or Public Limited Company that is not operating as a Nidhi Company should not use NDH-1.

Timeline

NDH-1 Filing Deadline

Every Nidhi Company is required to file NDH-1 within 90 days from the close of the first financial year after incorporation and, where applicable, the second financial year. The company should therefore prepare its statutory compliance information well before the filing deadline.

90 days from close of first financial year Second financial year, where applicable Deadline calculated from FY close, not incorporation date Compliance should be monitored throughout the year

Key Compliance Parameter

The 200-Member Requirement

NDH-1 specifically asks whether the number of members at the end of the relevant financial year was 200 or more. If the company has fewer than 200 members, it must report the applicable status, including whether an application for extension of time has been made to the Regional Director, along with the SRN of the approved NDH-2 application, where applicable.

200 or more members Less than 200 members Extension application to Regional Director Approved NDH-2 SRN, where applicable

Avoid These Errors

Common NDH-1 Filing Mistakes

Incorrect member count not matching the statutory member register

Paid-up capital figure differing from the financial statements

Deposit balances entered without proper reconciliation

Net Owned Funds calculated without the applicable statutory definition

Missing or incorrect approved NDH-2 SRN where extension is relevant

Missing the prescribed 90-day filing deadline

Filing Journey

How the NDH-1 Process Works

From reviewing compliance to a filed NDH-1 with MCA acknowledgement.

Verify Nidhi Status & CIN

Confirm the company is an eligible Nidhi Company and its CIN with MCA master data.

Review Membership Records

Reconcile subscribers, members admitted, members ceased and closing members.

Review Financial Statements

Collect the relevant capital, reserve, deposit and loan figures from the company's books.

Check 200-Member Requirement

Determine whether the company has 200 or more members, or check NDH-2 status.

Prepare & Certify NDH-1

The webform is prepared, supporting documents attached, and professional certification obtained.

MCA Filing & SRN

Form is submitted and the SRN/acknowledgement is retained for records.

Our Process

How We Help You File NDH-1

Compliance Review

We review the Nidhi Company's statutory compliance position.

Membership & Financial Reconciliation

Membership and financial figures are reconciled with company records.

Prepare & Certify

NDH-1 is prepared and applicable professional certification is coordinated.

MCA Filing

Form is submitted and the SRN is shared with you.

Documents & Information

Documents Required for NDH-1

Financial Statements & Balance-Sheet Information

Deposit & Loan Records

Member Register & Subscriber Details

Net Owned Funds Calculation

Board Records & Statutory Registers

Approved NDH-2 SRN, Where Applicable

If the company has fewer than 200 members and has applied for an extension of time to the Regional Director, the approved NDH-2 SRN must be entered correctly in NDH-1.

Clear Distinction

NDH-1 vs Related MCA Forms

Form	Purpose	Relation to NDH-1
NDH-1	Return of Statutory Compliances	—
NDH-2	Application for extension of time, where applicable	SRN required in NDH-1 if extension route is used
NDH-3	Half-yearly return of a Nidhi Company	Separate, ongoing Nidhi filing obligation
MGT-7 / MGT-7A	Annual return, where applicable	Does not replace the NDH-1 requirement
AOC-4	Filing of financial statements	May be required in addition to NDH-1

NDH-1 reports the Nidhi Company's statutory compliance position — it does not replace the company's annual return, half-yearly return, or financial statement filing; those remain separate obligations, where applicable.

FAQs

Frequently Asked Questions

NDH-1 is the Return of Statutory Compliances filed by a Nidhi Company with the Registrar.

It is prescribed under Section 406 of the Companies Act, 2013 and Rule 5(2) of the Nidhi Rules, 2014.

NDH-1 is filed within 90 days from the close of the first financial year after incorporation and, where applicable, the second financial year.

No. NDH-1 is a Nidhi statutory compliance return, different from the company's annual return filed through MGT-7/MGT-7A, where applicable.

NDH-1 specifically asks whether the Nidhi Company has 200 or more members at the end of the relevant financial year.

The company must report the correct position and, where the extension route is used, provide the approved NDH-2 SRN.

No. NDH-1 serves a different statutory purpose from MGT-7/MGT-7A and AOC-4, and does not replace either.

File Your Nidhi Statutory Compliance Return

A Nidhi Company should carefully monitor its membership, capital, reserves, deposits, loans and other statutory compliance requirements before filing NDH-1.

Check Nidhi Status → Review Membership → Review Financial Records → Check 200-Member Requirement → Check NDH-2, Where Applicable → Verify Capital & Reserves → Review Deposits & Loans → Prepare NDH-1 → Professional Certification → MCA Filing → SRN & Acknowledgement

Start NDH-1 Filing