COMPANIES REGISTERED UNDER THE COMPANIES ACT, 1956 REQUIRED ANNUAL FILLING TO REGISTRAR OF COMPANIES:
Overview
As a part of Annual Filing, Companies incorporated under the Companies Act, 1956 are required to e-file the following documents with the Registrar of Companies (RoC):


Sr. No.

Document

e-Form                       

1

Balance-Sheet

Form 23AC to be filed by all Companies

2

Profit & Loss Account

Form 23ACA to be filed by all Companies

3

Annual Return

Form 20B to be filed by Companies having share capital

4

Annual Return

Form 21A to be filed by companies without share capital

5

Compliance Certificate

Form 66 to be filed by Companies having paid up capital of Rs. 10 lakh to Rs. 5 crore

 
Important Points to Remember


  • Balance Sheet and Profit & Loss Accounts are to be filed as two separate documents with different e-Forms;
    Each e-Form along with the relevant attachment(s) should be less than 2.5 MB. 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.
    The MCA database in respect of Authorised 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 Authorised Capital and Paid-up Capital in the respective annual filing Forms.

 

How to do the Filing
Companies can do e-Filing in three different ways:


  • The Company representative can upload the e-Forms on the MCA portal through the ‘Annual Filing Corner’ link (after registering oneself as a user of the portal) at his convenience from his office/ home. This is the most convenient way of e-Filing.
    The Company representative can prepare the e-Forms as per guidelines, get them digitally signed by the authorized signatory, copy them in a CD or a pen drive and visit the nearest “Registrar’s Front Office” (RFO). RFO staff will assist in uploading of eForms on MCA portal. For addresses/ phone numbers of RFOs, please refer to the “Facilitation Centre” link on the homepage of MCA portal.
    The Company representative can also contact any of the Certified Filing Centers (CFCs) for the Annual Filing of e-Forms by paying the service charges to the CFCs. The details about the CFCs are available under the ‘Certified Filing Centre’ tab on the homepage of MCA Portal.
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