Aoc-5 filing

Answer to Q.NO.1 is No

Answer to Q.NO. 2 is also NO.

Kindly go through Section 128(1) which is reproduced below for detailed understanding of yourself.

Form AOC-5: Notice of address at which books of account are maintained.

eForm AOC-5 is required to be filed pursuant to Section 128 of the Companies Act, 2013 and the same is available for filing w.e.f. January 17, 2015. Section 128 is reproduced here for your reference :-

Section 128: (1) Every company shall prepare and keep at its registered office books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company, including that of its branch office or offices, if any, and explain the transactions effected both at the registered office and its branches and such books shall be kept on accrual basis and according to the double entry system of accounting: Provided that all or any of the books of account aforesaid and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place.

If the Board of Directors decides by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office then, the company shall, within seven days of passing the Board Resolution, file this form giving full address of that other place in form AOC-5.

Regards,

Arjun Rajagopal

Form AOC-5 is not required to be filed every financial year. It is an event-based compliance under the Companies Act, 2013, and applies only when a company decides to keep its books of account at a place other than its registered office. Once the Board passes a resolution approving such a change, the company must file an AOC-5 within the prescribed time to intimate the Registrar of Companies (RoC) of the alternate location. If there is no change in the place where books are maintained, there is no need to refile AOC-5 annually.

Further, if a company keeps its books of accounts at its registered office from the date of incorporation, then AOC-5 is not required at all, because the law presumes that books are maintained at the registered office unless informed otherwise. Non-filing in such a case does not amount to non-compliance. However, if at any later stage the books are shifted to another address, filing AOC-5 becomes mandatory from that point onward. Therefore, you can say that AOC-5 is required only when there is a deviation from the registered office address for maintaining books, and not otherwise. For accurate interpretation and timely ROC compliance, professional guidance from Setindiabiz is recommended.