COMPANIES WHICH ARE REQUIRED TO COMPLY ANNUAL FILING:-

Every Company registered under Companies Act, 2013 or Companies Act, 1956 is required to file their Financial Statements in e-Form AOC-4 including Directors Report along with other relevant attachments (ANNUAL REPORT) MGT-9 within 30days from the conclusion of its Annual General Meeting and Annual Return in e-Form MGT-7 within 60 days from conclusion of its Annual General Meeting (AGM)

ANNUAL FILING

All companies registered whether as private limited company, One Person company, Limited company, and section 8 company shall file with MCA annual return and income tax return each year.

Every Company except One Person Company (OPC) is required to conduct its Annual General Meeting (AGM) every year within 6 months from the end of each financial year commenced from 1st April and ends on 31st March  and newly commenced companies shall conduct AGM within 9 months from the end of first FY.

Annual Return  consists following information and documents:-

  • Compliance Certificate, Registered Office Address
  • List of shareholders and shareholding structure of company
  • Details of transfers &/or Transmission of securities
  • Shares and Debentures details
  • Changes in Directorship

 Annual Return shall be signed by a director and the company secretary, or where there is no company secretary, by a company secretary in practice.

However, in relation to One Person Company and small company, the annual return shall be signed by the company secretary, or where there is no company secretary, by the director of the company.

NOTE- Section-92 of Companies Act, 2013 contains provisions regarding Annual Return.

(1) Every company shall prepare its annual return in Form No. MGT 7.

(2) The annual return, filed by a listed company or a company having paid-up share capital of ten crore rupees or more or turnover of fifty crore rupees or more, shall be certified by a Company Secretary in practice and the certificate shall  be obtained in Form No. MGT 8.

AS A PART OF ANNUAL FILING, COMPANIES INCORPORATED UNDER THE COMPANIES ACT 1956 OR COMPANIES ACT 2013, ARE REQUIRED TO FILE THE FOLLOWING E-FORMS WITH THE REGISTRAR OF COMPANIES (ROC):

  • Form AOC-4:The financial statements of a company must be filed with the Ministry of Corporate Affairs every year. Form AOC 4is for filing the company’s financial statement for every financial year with the Registrar of Companies. Hence, Form AOC-4 is submitted with the MCA for each Financial Year within 30 days of a company’s annual general meeting. AOC-4 must be certified by a practicing Chartered Accountant or Company Secretary.
  • Form AOC4– CFS: In case of consolidated financial statement which is filed to the Registrar of companies in the particular year, the companies will file the AOC 4 CFS
  • Form AOC4-XBRL: The companies have paid capital of Rs. 5 Crores or more /Companies with an annual turnover of Rs 100 Crores or more/

Companies listed with the stock exchange in India and its subsidiaries/

All companies which were covered till date under the Companies Rules 2011.

Documents required for filing Form AOC-4

The below is list of documents required to filed with the AOC 4

  • Balance Sheet with its Notes
  • Profit and Loss Statement with its Notes
  • Cash Flow Statement.
  • Statement of Change in Equity.
  • Reports from the Auditor
  • Reports from the Board
  • Corporate Social Responsibility Report, if Any
  • Statement of Subsidiaries in Form AOC-1, if Any
  • Other Relevant Documents, if Any Required

Certification in the form AOC 4

The data presented in the form needs approval from the director, manager, CFO and CEO. Declaration has to be provided that all the information provided in the AOC 4 is true and correct and all the compliances is made according to the law. The E-form AOC 4 shall be digitally signed by one of the following authorized people:

  • Director
  • Manager
  • CFO
  • CEO

A full time practicing chartered accountant, company secretary also required to declare that he/she has verified all the information documents attached in AOC 4 form are true and correct to the belief with the membership number of respective Institute (whether associate or fellow).

Due Date of filing AOC-4

All companies registered in India under the Companies Act, 2013 are required under to file a copy of financial statements, including all the documents which are required to be or attached, duly adopted at the annual general meeting of the company, within thirty days of conducting an Annual General Meeting.

Late fees on the filling of form AOC 4

From 01st July 2018, the late filing of Form AOC-4 shall attract the penalty of Rs. 100 per day till the date of filing.