Important Aspects to be considered at the time of Annual Filing of a Company
As a part of annual filing, each and every company incorporated and registered under the Companies Act, 1956 are required to file the following documents along with the relevant e-forms with the Registrar of Companies.
| Documents | E-form | Due Date of Filling |
|---|---|---|
| 1. Balance Sheet | Form 23AC to be filled by all companies | Within 30 days from the date of AGM or the date on which AGM should have been held. |
| 2. Profit & Loss Account | Form 23ACA to be filled by all companies | Within 30 days from the date of AGM or the date on which AGM should have been held. |
| 3. Annual Return | Form 20B to be filled by all companies having share capital | Within 60 days from the date of AGM or the date on which AGM should have been held. |
| 4. Annual Return | From 21A to be filled by all companies not having share capital | Within 60 days from the date of AGM or the date on which AGM should have been held. |
| 5. Compliance Certificate | Form 66 | Within 30 days from the date of AGM or the date on which AGM should have been held. |
| 6. Information of Auditor | Form 23B |
This form is required to be filled for Balance Sheet. It includes Director’s Report,Compliance Certificate being part of Director’s Report, Auditor’s Report and Notes to the account. These are required to be filled within 30 days from the date of annual general meeting or the last date on which annual general meeting should have been held. This e-form should be digitally signed by the Managing Director or Director or Secretary of the company duly authorized by the Board of Director.
E-Form 23ACA – Filing for Profit & Loss Account and other documents with RoC
This form is required to be filled for Profit & Loss Account. It includes Auditor’s Report, and cash flow statement. This e-form should be digitally signed by the Managing Director or Director or Secretary of the company duly authorized by the Board of Director.
E-Form 20B – Filing for annual return by a company having share capital with RoC
This e- form is required to be filed within 60 days from the date of annual general meeting or the date on which the annual general meeting ought to have been held. This e-form should be digitally signed by the Managing Director or Director or Company Secretary of the company duly authorized by the Board of Director.
E-Form 21A – Filing for annual return by a company not having share capital with RoC
This e- form is required to be filed with 60 days from the date of annual general meeting or the date on which the annual general meeting ought to have been held. This e-form should be digitally signed by the Managing Director or Director or Company Secretory of the company duly authorized by the Board of Director.
E-Form 66 – Filing for submission of Compliance Certificate with Roc
This e- form is required to be filed within 30 days from the date of annual general meeting or the last date on which annual general meeting should have been held. This e-form should be digitally signed by the Managing Director or Director or Secretary of the company duly authorized by the Board of Director. A Company (Public or Private Co.) is required to obtain a compliance certificate whose paid up capital exceeds. Rs. 10 Lakh from a company secretary in practice.
