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ROC Filing for the financial year 2014-15

Registrar of company has changed the forms for e-filing of annual returns for the financial year commencing after 31st March, 2014. The newly introduced forms are to be filed in compliance with provisions of section 92(1) of Company act 2013 and Rule 11(1) of Company (management and administration) rule 2014.

Information disclosed through following forms:

S. No





Annual Return



Balance Sheet, Profit & Loss and Board’s report


M. R. 3

Compliance Certificate/ Secretrial Audit Report


MGT 15

Report on A.G.M.


MGT 7 is the annual return to be filed annually with the registrar of companies.

An Annual Return is a snapshot of certain company information as they stood on the close of the financial year.

It is perhaps the most important document required to be filed by every company with the Registrar of Companies.

Apart from the Financial Statements, this is the only document to be compulsorily filed with the Registrar every year irrespective of any events / happenings in the company.

Annual Return gives extensive disclosure and greater insight into the non-financial matters of the company and the people behind management of the company.


Under AOC 4 form, financial information of the company is disclosed.

Audited Balance Sheet and Profit & Loss account along with the Board’s report is attached in soft copy duly signed by the directors of the company and certified by the statutory auditor of the company.

Financial figures stated in the financial statements are stated in the form in the relevant columns of the form.

MR 3

MR 3 is compliance certificate/ Secretarial Audit report certified by the Company Secretary.

MR 3 cites compliance of various legislations including the Companies Act and other corporate and economic laws applicable to the company.

Following companies need to file MR 3 form with the registrar of the companies annually:

  • Every listed company;
  • Every public company having a paid-up share capital of fifty crore rupees or more; or
  • Every public company having a turnover of two hundred fifty crore rupees or more.

MGT 15

Every listed public company shall prepare a report on each annual general meeting including the confirmation to the effect that the meeting was convened, held and conducted and file the same in MGT-15 with registrar of the companies.

Every listed company need to file MGT 15 with ROC annually.

MGT 15 needs to be filed within 30 days from the date of annual general meeting.

Due Date for filing

Ministry of Corporate Affairs (MCA) extended the due date for filing annual return (MGT 7) and financial statement (AOC 4) to December 30, 2015 vide General Circular no: 15/ 2015 dated 30/11/2015

This is in continuation to the Ministry’s General Circular 14/2015 dated 28.10.2015. Keeping in view, the requests received from various stakeholders, it was decided to relax the additional fees payable on e-forms AOC 4, AOC (CFS) AOC-4 XBRL and e- Form MGT-7 upto 30.12,2015, wherever additional fee is applicable.

Forms filed after the due date shall attract fine depending upon the delay in filing of return.

By Rohit Pandey

CAclubindia's WhatsApp Groups Link


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Rohit Pandey
Category Corporate Law   Report

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