Filing of annual financial statements
This query is : Resolved
12 September 2014
kindly guide me regarding the filing of annual financial statements of a company with ROC,under companies Act, 2013, and the forms in which it must be filed.
12 September 2014
Summary of Sec 92: Every company shall prepare a return in Form No.MGT-7 containing the particulars as they stood on the close of the financial year. (refer Sec 92)
Particulars : Inter alia Regd Office, Shares holding, its members,promoters, meetings, penalties
MGT-8 : Certification from PCS(applicable to certain companies)
MGT-9:An extract of the annual return shall form part of the Board’s report.
Time Limit : within 60 days from AGM, if no AGM held then file within 60 days from the date on which the AGM should have been held (also refer Sec 403)
AR shall be preserved for a period of 8 years from the date of filing.
Penalty : Fine on Company which shall not be less than Rs 50,000 but which may extend to Rs. 5,00,000/-.
Fine on Officer Imprisonment for a term which may extend to 6 months or Fine which shall not be less than Rs.25,000/- but which may extend to Rs.5,00,000/- or with both.
Fine for OPC Fine which shall not be less than Rs.50,000/- but which may extend to Rs.5,00,000/-.
You may refer all the relevant sections of Companies Act, 2013.
Particulars : Inter alia Regd Office, Shares holding, its members,promoters, meetings, penalties
MGT-8 : Certification from PCS(applicable to certain companies)
MGT-9:An extract of the annual return shall form part of the Board’s report.
Time Limit : within 60 days from AGM, if no AGM held then file within 60 days from the date on which the AGM should have been held (also refer Sec 403)
AR shall be preserved for a period of 8 years from the date of filing.
Penalty : Fine on Company which shall not be less than Rs 50,000 but which may extend to Rs. 5,00,000/-.
Fine on Officer Imprisonment for a term which may extend to 6 months or Fine which shall not be less than Rs.25,000/- but which may extend to Rs.5,00,000/- or with both.
Fine for OPC Fine which shall not be less than Rs.50,000/- but which may extend to Rs.5,00,000/-.
You may refer all the relevant sections of Companies Act, 2013.
12 September 2014
As a part of Annual eFiling, Companies incorporated under the Companies Act are required to efile the following documents with the Registrar of Companies (RoC):
1 Balance-Sheet - Form 23AC -to be filed by all Companies-Within 30days of AGM
2 Profit & Loss Account - Form 23ACA -to be filed by all Companies -Within 30 days of AGM
3 Annual Return - Form 20B- to be filed by Companies having share capital -Within 60days of AGM
4 Compliance Certificate - Form 66 -to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore- Within 30 days of AGM
1 Balance-Sheet - Form 23AC -to be filed by all Companies-Within 30days of AGM
2 Profit & Loss Account - Form 23ACA -to be filed by all Companies -Within 30 days of AGM
3 Annual Return - Form 20B- to be filed by Companies having share capital -Within 60days of AGM
4 Compliance Certificate - Form 66 -to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore- Within 30 days of AGM
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Reopen of assessment proceeding
- Depreciation of fixed assets- coop housing society in mumbai
- TDS on Consultancy- Non DTAA
- Rental income gst and it purpose
- EPF FULL & FINAL RULES IN 2026
- Experts need help
- Management System (IMS)
- Condonation . E-Verification of last year return .
- FTS Taxable under 115A
- COMMERCIAL INVOICE FOR MATERIAL AND FREIGHT
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
