Filing of Balance sheet, etc., with Registrar within 30 days from the date of annual general meeting:
The company is required to electronically file with the concerned Registrar of Companies the balance sheet together with all documents which are required by this Act to be annexed or attached to such balance sheet as an attachment with new e-Form 23AC rescribed within 30 days from the date on which the balance sheet were laid before a company at an annual general meeting. Special feature has been provided for filing of e-Form 23AC, under which soft unsigned copy of the balance sheet together with the data of the notice of annual general meeting, directors report, auditors report, compliance certificate (if applicable) is required to be converted into the PDF files, unsigned and the director who is signing the e-Form-23AC is responsible for the proper attachments and accuracy of the documents. It should be noted that the total size of the e-Form 23AC should not exceeding 2.50 M.B. [Section 220(1)]
If your company is covered under XBRL mode, the rules of filing of Balance Sheet in XBRL will be apply.
22 June 2013
Instructions for filing e-Form 23AC The Ministry of Company Affairs has issued instructions for filing of e-Form 23AC as under; • The information to be provided in the eForm should be as on the date of the balance sheet. • After the e-Form has been filled, click the Prescrutiny button to prescrutinise the eForm. If the e-Form is not prescrutinised, it shall be rejected when you attempt to upload the e-Form. • This e-Form shall be taken on record through electronic mode without any processing at the Registrar of Companies office. Ensure that all particulars in the eForm are correct as per the balance sheet to be attached. There is no provision for resubmission of this e-Form. • Balance sheet and other documents attached with the e-Form shall be a copy of balance sheet authenticated as per the provisions of the Companies Act, 1956. You are required to convert the soft copy of the balance sheet into PDF format and attach with the e-Form. Do Not scan the physical signed copy of balance sheet and other documents for attaching with the e-Form. • No attachment can be submitted through the addendum service in respect of this e-Form.
1. PDF conversion utility takes any file – MS word/MS excel/GIF/JPEG format and automatically convert it to PDF format. 2. Register as a 'Business User' on the MCA21 portal, using the user registration facility. 3. Eemail field entered at the time of registration shall be used for converted document delivery/communication purpose. 4. Save each document/attachment in PDF (Adobe Acrobat) format as one separate file. 5. In case of large attachments, use the option to convert the attachments into PDF format to reduce the size. Conversion of documents to PDF format saves lot of time and effort besides being less expensive. Steps to be followed for PDF conversion of your documents: • Log on to MCA21 portal as business user • Click the "Convert to PDF" tab under Services. • You shall be shown conversion upload page. • Select the particular file to be uploaded and click submit. The file will be accepted by MCA21 system for conversion to PDF. • You will be shown the upload successful message. • The PDF converted file will be emailed to you later at the time of registration. 45.2.2 Scanning the Document • Scan the paper attachments in black and white mode with 200 DPI resolutions. • Check the quality of scanned image for clarity and readability before attaching the same to the e-Form.
22 June 2013
Filing of profit and loss account with Registrar within 30 days from the date of general meeting:
The company is required to electronically file with the concerned Registrar of Companies with the Profit and loss account separately which is required by this Act to be annexed or attached to such profit and loss account as an attachment with new e-Form 23ACA prescribed within 30 days from the date on which the balance sheet were laid before a company at an annual general meeting. Special feature has been provided for filing of e-Form 23ACA, under which soft unsigned copy of the profit and loss account is required to be converted into the PDF files, unsigned and the director who is signing the e-Form-23ACA is responsible for the proper attachments and accuracy of the documents. It should be noted that the total size of the e-Form 23ACA should not exceeding 2.50 M.B.
There is no requirement for payment of separate filing fee for filing of profit and loss account by a company in e-Form 23ACA, it has been linked with the e-Form 23AC.