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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