FAQs on Annual ROC Filing by the Ministry of Corporate Affairs (MCA)

MCA Provides FAQs for ROC Filing Part 1

Annual ROC Filing

What is Annual ROC Filing?

Companies that have been incorporated as per Companies Act, 1956 or as per Companies Act, 2013, have to complete the Annual ROC Filing to be in accordance with the compliance mechanism. The following forms are to be filed for the Annual ROC Filing for fulfilling the ROC compliance with the Registrar of Companies-

  1. Form 20B: Annual Return Filing for Companies having share capital
  2. Form 21 A: Annual Return Filing for Companies not having share capital
  3. Form 23AC: For filing the Balance Sheet
  4. Form 23ACA: For filing the company’s Profit & Loss Account
  5. Form 23AC-XBRL: For filing the company’s Balance Sheet in the XBRL format
  6. Form 23ACA-XBRL: For filing the Profit & Loss Account
  7. Form 66: For filing a Compliance Certificate for Companies that have a paid up capital of Rs.10 lakh to Rs.2 Crore
  8. Form AOC-4: For filing the company’s financial statement and other relevant documents
  9. Form AOC4- CFS: It is filed for filing the statements containing salient features of the company’s consolidated financial statement
  10. Form AOC4-XBRL: For filing the financial statement of the company and other relevant documents in the XBRL document
  11. Form MGT-7: For filing the company’s annual returns that have a share capital

Certain e-forms have similar names like 23AC and 23ACA, 23AC-XBRL and 23ACA-XBRL, AOC-4 and AOC4-XBRL, etc. Which forms one must file?

Some classes of Companies are required to file the Balance Sheets and the Profit and Loss Accounts and the Financial Statements in the XBRL Format. These companies are as follows-

  1. Companies that have a paid up capital exceeding Rs.5 Crore.
  2. Companies that have a turnover exceeding Rs.100 Crore.
  3. All the companies that are listed with the Stock Exchange Board in India (SEBI) and its subsidiaries.
  4. Companies that have covered a hitherto under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011.

What a person must do when they are unable to file Addendum or Additional Attachment for AOC-4 while Annual ROC Filing?

The following steps must be taken while filing the addendum or the additional attachment in the Form AOC-4-

  1. Completely and accurately fill in the form.
  2. Click on the verify button.
  3. Attach the required Digital Signature Certificates (DSCs).
  4. Click on the verify button, once again to pre-scrutinize the form.
  5. Once the successful submission message pops up in the previous step, save the form for the Additional Attachments and the Addendums.
  6. Using a linked filing upload the Form AOC-4 along with the addendum and the additional attachments.

Can a person rectify the date of AGM after the Annual ROC Filing Forms are pre-scrutinized?

Whenever a taxpayer makes a rectification in the forms during Annual ROC Filing, they are required to pre-scrutinize the said forms again. Once the e-form are pre-scrutinized, the Annual General Meeting dates must be rectified in the filing process. The dates for various forms after pre-scrutiny are given below-

Following dates must be entered in the pre-scrutinized Form MGT-7:

  • Financial Year- 31st March of every year
  • Actual date of AGM- 31st July of every year
  • Due date of AGM- 30th September of every year

Form AOC-4 or AOC-4-XBRL must be filed with the following dates:

  • Financial Year- 31st March of every year
  • Actual date of AGM- 30th August of each year
  • Due date of AGM- 30th September of each year

 

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    Author: Anil Agrawal
    EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or anil@ezybizindia.in.