ROC ANNUAL FILING
Section 92: Annual Return under Section 92 of Companies Act, 2013. Every company needs to file MGT- 7 with the ROC within 60 days from the date of AGM of the company.
Section 137: A copy of Financial statements, including CFS if any along with all the required documents duly adopted at the AGM of the company need to be file in the form AOC-4 within 30 days of the AGM of the company.
a)PAN b)Membership No. c)SRN of ADT-1
PROFESSIONAL AND GOVT. FEES:
TIME DURATION: Maximum Period of 2-3 days, subject to timely availability of required documents.
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TRACKER FOR ANNUAL COMPLIANCES
Consequences of Non-Filing
If the financial statements or annual return of a company is not filed continuously for three financial years, then any Director of such company would be disqualified and would not be eligible for appointment as a Director of any other company for a period of five years from the date on which the defaulting company failed to file annual returns.
|Compliances need to be done||Time Limit|
|Holding Board Meeting for Approval of financials, Auditors Report, Notice and Board Report||Atleast 21 clear days before AGM (excluding the day of sending the Notice and the day of Meeting)|
|Copies of Certificate of incorporation, Memorandum and Articles of Association, & Master data||Attach the relevant copies|
|Filing for Appointment of Auditor (E-form ADT-1)||Within 15 days from the date of AGM|
|Filing of Annual Return with ROC (E-form MGT-7)||Within 60 days from the date of AGM|
|Filing of Financial Statements including Consolidated Financial Statements [E-form AOC-4 & AOC-4 (CFS) or AOC-4(XBRL)||Within 30 days from the date of AGM|
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Every Company registered under the com act 2013/ 1956 is required to get their financials audit irrespective of their capital or turnover.
As per Sec 2 (40) “financial statement” in relation to a company, includes—
- A balance sheet as at the end of the financial year;
- A profit and loss account, or in the case of a company carrying on any activity not for profit, an income and expenditure account for the financial year;
- cash flow statement for the financial year;
- a statement of changes in equity, if applicable; and
- any explanatory note annexed to, or forming part of, any document referred to in sub-clause (i) to sub-clause
- Provided that the financial statement, with respect to One Person Company, small company and dormant company, may not include the cash flow statement
Form AOC-4 : For filing financial statement and other documents (For FY start on or after 01.04.2014)
Form AOC4- CFS: Form for filing statement containing salient features of consolidated financial statement of a group (For FY start on or after 01.04.2014).
Form AOC4-XBRL: For filing XBRL document in respect of financial statement and other documents (For FY start on or after 01.04.2014).
Form MGT-7: Form for filing Annual Return by Companies having share capital (For FY ending on or after 01.04.2014).
The company will have to file all the due annual returns and balance sheets for the financial years for which it has been marked as defaulting. Once the same are filed, the defaulting status of the company will be removed and the company will be able to file normally.
Yes, revised filing of all Annual filing E-Forms except the financials of a company can be done in respect of the Forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing.