Annual filing means submitting companies’ financial and non-financial information to Companies regulatory authority i.e. ROC (Registrar of Companies) of the concerned state where the registered office of the company is situated within the stipulated time period.
Annual filing ensures the transparency in the working of the companies. Since it is a mandatory requirement, therefore, companies cannot hide its financial information. Annual filing provides various information of the company such as company’s business activities, capital structure, cash flow, liquidity and profitability, transactions with related parties etc.
What Forms are included under Annual Filing?
The following forms are required to filled to ROC:
Annual Filing under Companies Act, 2013 | |||||
e-Form | OPC | Small Companies | Private(Other than OPC and Small Co.) | Unlisted Public | Listed Public |
---|---|---|---|---|---|
MGT 7 | Within 60 days from the end date of Financial year plus 6 months | Every Small Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March. | Every Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March. | Every Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March. | Every Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March. |
Signing of Annual Return | Not Required | Not Required | f in case there is no Company Secretary in the Company then the Annual Return shall be signed by Company Secretary in Practice. | f in case there is no Company Secretary in the Company then the Annual Return shall be signed by Company Secretary in Practice. | f in case there is no Company Secretary in the Company then the Annual Return shall be signed by Company Secretary in Practice. |
MGT 8 | Not Required | Not Required | Having paid up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice. | Having paid up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice. | Having paid up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice. |
AOC 4 | The Company is required to file its Balance Sheet along with statement of profit and Loss account and Directors’ Report in this form. | Company required filing its Balance Sheet along with statement of profit and Loss account and Director Report in this form. | Company required filing its Balance Sheet along with statement of profit and Loss account and Director Report in this form. | Company required filing its Balance Sheet along with statement of profit and Loss account and Director Report in this form. | Company required filing its Balance Sheet along with statement of profit and Loss account and Director Report in this form. |
– | – | – | Attachment:Balance Sheet, Statement of Profit & Loss account (Including Consolidated Financial Statement), Directors’ Report, Auditors’ Report, Cash Flow Statement and Notice of AGM. | Attachment:Balance Sheet, Statement of Profit & Loss account (Including Consolidated Financial Statement), Directors’ Report, Auditors’ Report, Cash Flow Statement and Notice of AGM. | Attachment:Balance Sheet, Statement of Profit & Loss account (Including Consolidated Financial Statement), Directors’ Report, Auditors’ Report, Cash Flow Statement and Notice of AGM. |
AOC 4 XBRL | Not Required | Not Required | 1. All Companies listed with any Stock Exchanges in India and their Indian subsidiaries; or 2. All Companies having paid up capital of rupees five crore or above;3. All Companies having turnover of rupees hundred crore or above; or4. All Companies which were hitherto covered under the Companies ( Filing of Documents and Forms in Extensible Business Reporting Language) RulesProvided that Companies in banking, insurance, power sector, non-banking financial companies and housing finance companies are exempted from XBRL filing. | – | – |
MGT 14 | Not Required | Required only incase of Special Resolution | Required only incase of Special Resolution | For Adoption of Financial Statements and Board Report or any other resolution as may be required | For Adoption of Financial Statements and Board Report or for appointment of Secretarial/Internal Auditor or for any other resolution as may be required |
ADT 1 | Auditor will be appointed for the 5 (Five) year and form ADT-1 will be file for 5-year appointment. No need to file this form incase of ratification. |
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be file for 5-year appointment. No need to file this form incase of ratification. |
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be file for 5-year appointment. No need to file this form incase of ratification. |
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be file for 5-year appointment. No need to file this form incase of ratification. |
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be file for 5-year appointment. No need to file this form incase of ratification. |
MGT 15 | Not Required | Not Required | Not Required | Not Required | Report on AGM |
CRA 2 | Not Required | Not Required | Appointment of Cost Auditors | Appointment of Cost Auditors | Appointment of Cost Auditors |
MGT 10 | Not Required | Not Required | Not Required | Not Required | Listed Company shall file a return with the Registrar with respect to change (2%) in the number of shares held by promoters and top ten shareholders of such company, within fifteen days of such change. |
MR 3 | Not Required | Not Required | Not Required | Every Public Company having 1. PUC of 50 Crore or More 2. trunover of 250 crore or more |
Listed companies are required to get Secretarial Audit of the Company from the Practicing Company Secretary and repot of PCS will be part of Directors’ Report. |
Authorised Share Capital |
Amount
|
in respect of a company having a nominal share capital of upto 1,00,000. |
200
|
in respect of a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000 |
300
|
in respect of a company having a nominal share capital of Rs. 5,00,000 or more but less than Rs.25,00,000 |
400
|
in respect of a company having a nominal share capital of Rs.25,00,000 or more but less than Rs. 1 crore or more |
500
|
in respect of a company having a nominal share capital of Rs. 1 crore or more |
600
|
Period of delays |
|
|
upto 15 days (sections 93,139 and 157) |
One time |
|
More than 15 days and upto 30 days (Sections 93, 139 and 157) and upto 30 days in remaining forms. |
2 times of normal filing fees |
|
More than 30 days and upto 60 days |
4 times of normal filing fees |
|
More than 60 days and upto 90 days |
6 times of normal filing fees |
|
More than 90 days and upto 180 days |
10 times of normal filing fees | |
More than 180 days and upto 270 days | 12 times of normal filing fees |
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