A company has to comply a numbers of compliance as laid down by Companies Act,2013. These include, but are not limited to the periodic filing of returns, holding the board and shareholder’s meetings, maintaining statutory books, annual accounts and annual return etc.
The due dates for annual filing of a company are based on the date of the Annual General Meeting (AGM). The continuous failure may lead to the removal of the company’s name from ROC’s register and also result in disqualification of directors. Also, it has been observed that MCA has actively taken bold steps for dealing with any such failures.
Documents required for Annual Filing of company:-
- PAN Card
- Certificate of Incorporation and
- MOA – AOA of Company
Audited Financial Statements :-
Financial Statement must be audited by indipendent auditor
Audit Report & Board Report :-
Indipendent auditor’s report and Board report must be provided.
DSC of Director :-
Valid and active DSC of one of the director must be provided.
Shareholder’s details :-
List of shareholder and several other documents
The companies under the Companies Act 2013 are required to E-file annually the following e-forms with the Registrar of Companies (ROC) as follow:-
|Form Name||Purpose of Form||Due Date||Late Fees|
|DIR3 KYC or DIR3 KYC WEB||It’s filled by the Directors of the company. Director must provide and verify a unique personal mobile number and personal email address.||Due Date is 30th April. But due to COVID 19, due date is now 30th Sept. 2020||There is a penalty of Rs. 5,000 to reactivate DIN.|
|MGT-7||It is Annual Return. To be filled by Companies to give information relating to directors and shareholder for the period of Financial Year.||60 days from the date of AGM||Rs 100 per day|
|AOC-4||File Financial Statement: i.e Balance Sheet along with Statement of Profit and Loss Account and Directors’ Report||30 days from the date of the AGM (In case of OPC within 180 days from the close of financial year)||Rs 100 per day on delay filling|
|Form AOC-4 (CFS)||File Consolidated Financial Statement by Companies which have Subsidiary Company, Associate Company and Joint Ventures.||30 days from the date of the AGM (In case of OPC within 180 days from the close of financial year)||Rs. 1000 per day of default is charged from the company.(it may go to Rs. 10,00,000/-)|
|Director Report||Director Report along with Following Annexure: 1. AOC-2 2. MGT-9 3. Secretarial Audit Report|
|Form MGT-14||Filing of resolutions with MCA regarding Board Report and Annual Accounts. (Exempt for Private Companies)||30 days from the date of Board Meeting||If company doesn’t have any share capital than Rs 200 per day. If company have share capital than late fees is depend upon the amount of share capital|
|MSME Form 1||Half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise||30th April 2020 ( for October 2019 to March 2020) 31st October 2020 (April 2020 to September 2020)||Rs. 25,000/- to Rs. 3 Lacs or imprisonment of 6 months for directors or both|
|MBP – 1||It’s a general notice of disclosure given by every director about his/her interest in any companies, bodies corporate, firms or other association of individuals, along with shareholding.||1st Board Meeting||The director in default shall be punishable with imprisonment which may extend up to 1 year or with fine which may extend to a maximum of Rs 1 lakh or with both.|
|DPT – 3||It’s a return of deposits that companies must file to furnish information about outstanding receipt of loan or money other than deposits.||Due Date is 30th June of A.y.||Under Rule 21:- company and every officer in default a fine which may extend up to Rs. 5000, and where the contravention is a continuing one, a fine of Rs. 500 for every day since the default.|
|ADT – 1||It’s used by a company to intimate the ROC about the appointment of an auditor after the completion of its Annual General Meeting (AGM).||It must be filed with the registrar of companies within 15 days from the date of appointment of the Auditor.||Penalty is increased as the no. of days increased|
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