Saturday, 10 October 2015

Forms to be filed annually under Companies Act, 2013


A. Annual Forms Required to be File:
S. No.
Private Company
Public Company
Listed Company
1.
MGT-7
MGT-7
MGT-7
2.
AOC-4
AOC-4
AOC-4
3.
MGT-9
MGT-14
MGT-14
4.
AOC-1
MGT-9
MGT-9
5.
AOC_2
AOC-1
AOC-1
6.
AOC_2
AOC_2

B. Purpose of the Forms:
S. No.
Form No.
Purpose of Form
Status of Form
1.
MGT-7
Annual Return
E-Form
2.
AOC-4
Financial Statement and other documents with the Registrar
E-Form
3.
MGT-14
Approval of Directors’ Report and Annual Statement
E-Form
4.
MGT-9
Extract of Annual Return
Attachment
5.
AOC-1
If Company have any Subsidiary/ Associate/ Joint Venture Company
Attachment
6.
AOC_2
Information relating to Related Party Transaction.
Attachment

C. Attachment in the Forms:
Form No.
Attachments:
AOC-4
• Financial statements duly authenticated as per section 134
• auditors’ report
• Board’s report
• MGT-9
IF ANY
• Secretarial Audit Report
• Statement of subsidiaries/ Associates/ Joint Ventures as required under section 129 in the format of Form AOC-1 Company CSR policy
• Details of salient features and justification for entering into contracts/ arrangements/transactions with related parties as per Sub-section (1) of section 188 – Form AOC-2
MGT-7
• List of shareholders,
• Debenture Holders
IF ANY
• Approval letter for extension of AGM
• Copy of MGT-8;
MGT-14
• Board Resolution for approval of Financial Statement
• Board Resolution for approval of Directors’ Report

D. Time Period for filing of Forms:
AOC-4
Within 30 days of Holding of Annual General Meeting
MGT-7
Within 60 days of holding of Annual General Meeting
MGT-14
Within 30 days of Holding of Board Meeting

E. Sections Relating to Annual Forms:
Form
Section and Rules
MGT-7
Section 92(1) of the Companies Act, 2013 and rule 11(1) of the Companies (Management and Administration) Rules, 2014
Aoc-4
Section 129(3), 137 of the Companies Act.2013 and Rule 12(1) of the Companies (Accounts) Rules, 2014
MGT-14
Section 179(3)(g) read with section 17(3)(g)

NOTE:
AOC-1:
As per provisions of Section 129(3) read with Rule 5 every company which have any subsidiary/Associate/Joint Venture Company required to attach AOC-1 along with AOC-4.
Even Companies exempted for preparation of Consolidated Financial statement required to attach AOC-1.

Date of Filing:
MCA came with a circular according that Companies which have done there Annual General Meeting before 30th September, 2015 can file AOC-4 & MGT-7 upto 30th October, 2015 without any late fee.

Form 23AC/23ACA:
If Financial of Company started before 01.04.2014 then Annual Statement will file in e-form 23AC, 23ACA for this financial year instead of AOC-4.

ADT-1:
No need to file e-form ADT-1 for ratification of Auditor.

Professional Certification MGT-7:

No Need of Professional Certification in e-form MGT-7 of Small Company and One Person Company.

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