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PRESENTATION ON ANNUAL E-FILING WITH REGISTRAR OF COMPANIES (ROC) PowerPoint PPT Presentation


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PRESENTATION ON ANNUAL E-FILING WITH REGISTRAR OF COMPANIES (ROC). NEED FOR FILING FORMS 23AC & 23ACA with roc. SECTION 220 OF COMPANIES ACT provides

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PRESENTATION ON ANNUAL E-FILING WITH REGISTRAR OF COMPANIES (ROC)

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Presentation on annual e filing with registrar of companies roc

PRESENTATION ON ANNUAL E-FILING WITH REGISTRAR OF COMPANIES (ROC)

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Need for filing forms 23ac 23aca with roc

NEED FOR FILING FORMS 23AC & 23ACA with roc

SECTION 220 OF COMPANIES ACT provides

(1) After the Balance-Sheet and the Profit & Loss account has been laid before a co. at an Annual General Meeting (AGM)(As perSection166) , then, there shall be filed with the Registrar

  • within 30 days from the date of AGM, or

    where the AGM of a co. for any year has not been held,

  • within 30 days from the latest day on or before which that meeting should have been held in accordance with the provisions of this Act,

    (a) 3 copies of the balance-sheet and the profit & loss account signed by the managing director, manager or secretary of the co. alongwith the required annexures,

    (2) If the AGM of a co. before which a balance-sheet is laid as aforesaid does not adopt the balance-sheet [or is adjourned without adopting it] [or, if the AGM of a co. for any year has not been held] a statement of that fact and the reasons therefore shall be annexed to the balance-sheet and to the copies thereof required to be filed with the Registrar.

    (3) If default is made in complying with the requirements of sub-sections (1)and (2), the company, and every officer of the co. who is in default, shall be liable to the like punishment as is provided by Section 162 for a default in complying with the provisions of sections 159, 160 or 161.

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Need for filing form 20b with roc

NEED FOR FILING FORM 20B with roc

Section 159 of Companies Act, provides

  • Every company having share capital shall, within 60 days from the date of AGM (u/s 166) , prepare and file with the Registrar a return containing the particulars specified in Part I of Schedule V, as they stood on that day, regarding-(a) its registered office,(b) the register of its members,(c) the register of its debenture holders,(d) its shares and debentures,(e) its indebtedness,(f) its members and debenture holders, past and present, and(g) its directors, managing directors ,managers and secretaries, past and present:

  • The said return shall be in the form set out in Part II of Schedule V or as near thereto as circumstances admit and where the return is filed even though the AGM has not been held on or before the latest day by which it should have been held in accordance with the provisions of this Act, company shall file with the return a statement specifying the return, a statement specifying the reasons for not holding the AGM.

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Presentation on annual e filing with registrar of companies roc

  • As a part of Annual e-Filing, Companies incorporated under the Companies Act, 1956 are required to e-file the following documents with the Registrar of Companies (ROC): 

  • All of these forms are available for download at website: www.mca.gov.in

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Procedure

PROCEDURE

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Basic guidelines for filing the forms

BASIC GUIDELINES FOR FILING THE FORMS

GENERAL

  • Apply for DIN from the MCA Portal in case you don’t have DIN.

  • Obtain Digital Signature Certificate (DSC) from any Certifying Authority & register it on MCA portal.

  • Check the Master Data of the Company on the MCA portal, in case of any error, get it corrected from the respective ROC office.

  • Ensure that DIN-3 of the Authorized Signatory/ies has been filed (in respect to the Authorized Signatory/ies appointed prior to 1 st July 2007).

  • Download and file only the latest version of the e-Form from the MCA portal.

  • In case any field is not applicable, zero may be entered.

    SPECIFIC

  • 23 AC: The information to be provided in the e-Form should be as on the date of the balance sheet.

  • 23ACA: The information to be provided in the e-Form should pertain to the financial year.

  • 20B: The information to be provided in the e-Form should be up to the date of AGM.

    In case AGM is not held or AGM is held after the due date of AGM including

    extension of time granted if any, then the information is to be provided up to

    the due date of AGM or due date of AGM after extension, as the case maybe.

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Form for filing balance sheet and other documents with the registrar

Form for filing balance sheet and other documents with the Registrar

FORM 23AC

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Steps for filling the form 23ac

STEPS FOR FILLING THE FORM 23AC

PART A

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Presentation on annual e filing with registrar of companies roc

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Presentation on annual e filing with registrar of companies roc

PART B

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Presentation on annual e filing with registrar of companies roc

ATTACHMENTS :- Attach the relevant documents prescribed in the form ( For details refer Notes given at the end)

VERIFICATION :- Enter the serial number and date of board resolution authorising the signatory to sign and submit the e-Form

DIGITAL The e-Form should be digitally signed SIGNATURES:- by the managing director, director, manager or secretary of the company duly authorized by the board of directors.

  • Fill the signatory details i.e. designation and DIN / Membership No./PAN of as the case may be.

    CERTIFICATION :- The e-Form should be certified by a chartered accountant or cost accountant or company secretary (in whole-time practice) by digitally signing the e-Form & select whether he/she is associate or fellow member.

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Presentation on annual e filing with registrar of companies roc

FORM 23ACA

Form for filing Profit & Loss Account and other documents with the Registrar

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Steps for filling the form 23aca

STEPS FOR FILLING THE FORM 23ACa

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Presentation on annual e filing with registrar of companies roc

ATTACHMENTS :- Attach the relevant documents prescribed in the form ( For details refer Notes given at the end)

  • Rest all Verification, Digital Signatures ,Certification is same as in Form 23AC.

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Form for filing annual return by a company having a share capital with the registrar

Form for filing annual return by a company having a share capital with the Registrar

FORM 20B

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Steps for filling the form 20b

STEPS FOR FILLING THE FORM 20B

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Presentation on annual e filing with registrar of companies roc

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Presentation on annual e filing with registrar of companies roc

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Presentation on annual e filing with registrar of companies roc

ATTACHMENTS :- Attach the relevant documents prescribed in the form ( For details refer Notes given at the end)

  • Rest all Verification, Digital Signatures ,Certification is same as in Form 23AC & 23ACA.

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Once forms have been filled do consider

ONCE FORMS HAVE BEEN FILLED,do consider

  • Click the Check Form button for form level validation, for ex to check whether all the mandatory fields have been filled or not. (If an error is displayed, rectify the error and click the “Check Form” button again )

  • When check form is done. By clicking Modify button, we can make changes in the filled e-Form. The digital signatures, already attached, shall be removed.

  • After the e-Form has been filled, click Prescrutiny to prescrutinise the e-Form. If the e-Form is not pre-scrutinised, it shall be rejected when we attempt to upload the e-Form.

  • Attach the digital signature on the e-Form in the signature field.

  • Once the e-Form is filled, signed & prescrutinised , it is ready for uploading on the MCA21 portal through the ‘Annual Filing Corner’ link .

  • Login to the MCA21 portal with your user ID and password for uploading the e-Form.

  • If you want to remove or delete any attachment, select the attachment to be removed and click the “Remove attachment” button.

  • This e-Form shall be taken on record through electronic mode without any processing at the office of Registrar of Companies.

  • There is no provision for resubmission of this e-Form

  • If the file size of Form 23AC exceeds 2.5MB due to large size of attachments, use Additional Attachment Sheet at the time of uploading of e-Form.Download the ‘Additional Attachment Sheet’ from ‘Annual Filing Corner’ link on the homepage of MCA portal.

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Payment for filing normal roc filing fees

Payment for filing -NORMAL ROC FILING FEES

Every company having nominal Share Capital

Less than

Rs. 100000

Rs. 25,00,000

or more

Rs. 1,00,000 or more but

less than Rs. 5,00,000

Rs. 5,00,000 or more but

less than Rs. 25,00,000

Rs. 100

Rs. 500

Rs. 200

Rs. 300

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Presentation on annual e filing with registrar of companies roc

ADDITIONAL FEES TO BE LEVIED FOR DELAY IN FILING FORMS[As per Circular No. 2/7/2010-CL.V dated 22/11/2010] {Applicable w.e.f 05/12/2010}

Period of delay

Fixed rate of additional fee

Upto 30 days

2 X Normal fee

More than 30 days

& upto 60 days

4 X Normal Fee

More than 60 days

upto 90 days

6 X Normal fee

More than 90 days

9 X Normal fee

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Presentation on annual e filing with registrar of companies roc

PAYMENT ACKNOWLEDGEMENT

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Penalty for non compliance with sections 159 160 or 161

PENALTY FOR NON-COMPLIANCE WITH SECTIONS 159,160 or 161

Non filing of Balance sheetor Annual Return is continuing offence as provided inSection 162 of Companies Act (Penalty and interpretation). Any complaint received from person or Registrar of Companies can suo moto prosecute the company for not filing the returns.It provides that

(1) If a company fails to comply with any of the provisions contained in section 159, 160 or 161, the company, and every officer of the company who is in default, shall be punishable with fine which may extend to Rs. 500 for every day during which the default continues.(2) For the purposes of this section and section 159, 160 and 161, the expressions "officer" and "director" shall include any person in accordance with whose directions or instructions the Board of directors of the company is accustomed to act. 

  • This penalty is applicable to Section 220 & its sub-sections as well.

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Important notes

IMPORTANT NOTES :

1. ATTACHMENTS;

  • Documents to be attached with Form 2OB are Schedule V of Companies Act. It consists of1. Duly signed annual return2. List of Directors3. List of shareholders4. List of transfers takes place during the yearDocuments to be attached with Form 23AC & Form 23ACA are:1. Notice of AGM2. Directors’ Report3. Auditors’ Report4. Balance Sheet

    5. Profit & Loss with all Schedules & Notes to Accounts

  • Convert the soft copy of the Balance Sheet/ P & L into PDF format and attach with the e-Form. In the soft copy, before converting it into PDF format, write name, designation and date of signing of Balance Sheet / P & L and other documents by the auditor(s) and of directors/ officers of the company in the same manner as signed and authenticated the original P & L / Balance Sheet and other documents and also write Sd/- above such name, designation and date.

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Presentation on annual e filing with registrar of companies roc

2.SECTION166 - Annual General Meeting

(1) Every company shall in each year hold in addition to any other meetings a general meeting as its annual general meeting and not more than fifteen months shall elapse between the date of one annual general meeting of a Co. and that of the next:Provided that a company may hold its first annual general meeting within a period of not more than eighteen months from the date of its incorporation;

Provided further that the Registrar may, for any special reason, extend the time within which any AGM (not being the first AGM) shall be held, by a period not exceeding three months.

3. SCHEDULE V - Contents and Form of Annual Return of a company having share capital

  • It consists of details of each class of shares and debentures,

  • Particulars of indebtedness of the co.

  • List containing names and addresses of all present and past members stating the no. of shares or debentures held by each of the existing members.

  • Particulars specifying name, nationality, date of birth, date of appointment, Election Commission's Identity Card No., if issued, and residential address with respect to the persons who at the date of the co.'s last annual general meeting are the directors of the co. including those who had ceased to hold such office that is the office of director, on or before the date of the last annual general meeting.

  • FORM 66 - Pursuant to section 383A of the Companies Act, 1956,and rule 3(2) of the Companies (Compliance Certificate) Rules, 2001]

    It is filed to submit the Compliance Certificate which is obtained from the company secretary. But it is required only if the paid up capital of the co. is Rs. 10 lakhs or more but doesn't exceed Rs. 5 crores.

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