All companies incorporated in India are required to file certain documents with the Registrar of Companies every year. Failure to comply with the regulations could result in penalties and fines for the Officers or the Company or Directors. Hence, it is important for Management personnel of a company to be aware of all the necessary compliances for the company and comply on time. In this article, we look at documents that must be filed with the ROC every year by a company.
a. Balance Sheet and Profit & Loss Accounts are to be filed as two separate documents with different e-Forms
b. Each e-Form along with the relevant attachment(s) should be less than 2.5 MB
c. The Balance Sheet, Profit & Loss Account and Annual Return are filed as attachments to the respective e-Forms. A scanned copy considerably increases the size of the document besides being more expensive. You are therefore, advised to convert the Text file/ Excel sheets by using the PDF converter software (PDF conversion facility is also available on the MCA portal for business users) and upload these attachments as PDF documents
d. The MCA database in respect of Authorized Capital and Paid-up Capital needs to be verified by the respective Companies, as it may not be correct. The Companies are requested to apply for correction of Master Data, should they find any discrepancies. In the meantime, the Companies can declare the correct amount of Authorized Capital and Paid-up Capital in the respective annual filing Forms.
Document |
Form No |
Filled by Companies |
Other things |
|
With Share Capital |
Without Share Capital |
|||
Balance Sheet |
23AC |
Yes |
Yes |
Form 23AC-XBRL : For filing Balance Sheet in XBRL format |
Profit & Loss Account |
23ACA |
Yes |
Yes |
Form 23ACA-XBRL : For filing Profit & Loss Account |
Annual Return |
20B |
Yes |
-- |
Only for Company having Share Capital |
Annual Return |
21A |
-- |
Yes |
Only for Company not having Share Capital |
Compliance Certificate |
66 |
Yes |
-- |
Only for Company having Share Capital Having paid up capital of Rs. 10 lakh - Rs. 2 crore |
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