Dear Sir,
What are the consequences if Balance Sheet's Notes to Accounts & Schedules are not filed with the Balance Sheet in Form 23AC by mistake.
Consequences on both part i.e. 1. Company & Its Officers 2. Professional Certifying it
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Incomplete attachments with form 23ac
Replies (3)
Primary requirement is only
1) Auditors Report
2) Directors Report
3) Notice
4) Schedule VI format
So nothing happened even you forget to upload notes to account.
MCA site introduced ADDITIONAL ATTACHMENT option while uploading form 23AC if the file size together with attachment exceeds over 2.5 mb.
Notice is not required to be filed with ROC
Pl refer Sectin 220. Co. has to file Balance Sheet and P&L account togetherwith all documents requred by the Act to be annexed or attached to such BS or P&L A/c. As per Schedule-VI, notes to account form part of acounts and non-filing of the same will amount to contravention of Sec.220 and penalty can be levied u/s 220(3).
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