Every Company incorporated under the Indian Companies Act, 1956 need to file Annual Returns, Forms and supporting documents with the Registrar of Companies in Electronic mode within the prescribed time. For every filing ROC will charges prescribed fees and issue online receipt with SRN No. for the payments made.
Documents required to be filed with the Registrar of Companies are of two types:
I. Annual Compliance filling
All Companies Incorporated under the Indian Companies Act 1956 are required to file Annual Compliance Documents once in a year.
The following are the Annual Compliance Forms and Documents which are required to be filed by a Company:
Annual Return of Company
This is the Electronic format of Annual Return Form. Every column of the form should be filled, digitally signed by Director and Company Secretary and should be pre scrutinized online before filing. Soft copy of Annual Return in Form V also should be attached with Form No. 20B.
Due date of Filing Annual Return
Annual Return should be filed with the Registrar of Companies within 60 days from the date of Annual General Meeting.
Balance Sheet of Company
This is the form to File Balance Sheet of a company in Electronic format. Every column of the form should be filled; digitally signed by Director and Company Secretary and should be pre scrutinized online before filing. Soft copy of Balance Sheet of the Company should be attached with Form.
Due date of Filing Balance Sheet
Balance Sheet should be filed with the Registrar of Companies within 30 days from the date of Annual General Meeting.
Profit and Loss Account of Company
This is the form to File Profit and Loss Account of a company in Electronic format. Every column of the form should be filled; digitally signed by Director and Company Secretary and should be pre scrutinized online before filing. Soft copy of Profit and Loss Account should be attached.
profit and Loss account can be uploaded alongwith form Balance Sheet.
Due date of Filing Profit and Loss Account
Profit and Loss Account should be filed with the Registrar of Companies within 30 days from the date of Annual General Meeting
All those companies having share capital of more than Rs. 10 lacs and Less than Rs. 2 Crore, and without a full time Company Secretary are required to file Annual Compliance Certificate Signed by a Practicing Company Secretary. Soft copy of the compliance certificate signed by the Company Secretary should also be attached with form No. 66. The form should be digitally signed by the Director.
Due date of Filing Compliance Certificate
Compliance Certificate should be filed with the Registrar of Companies within 30 days from the date of Annual General Meeting
Every company not having share capital needs to file return form with the Registrar of Companies. It is mandatory.
II. Other Regular Compliances
Compliances required to be made from time to time on various events. The following are the various events for which compliance is to be made.
Allotting new shares, transfer of shares, Public offer or invitation to subscribe for shares.
Allotment of Shares to the Directors or employees of the Company
Alteration of object clause, name clause or any alteration in memorandum and articles of association of the company
Appointment or Resignation/Retirement/Vacation of office by Directors
Appointment of Managing Director or whole time Director and payment of remuneration.
Acceptance of deposits from Directors or members of their relatives
Appointment or change of the Statutory Auditors of the Company
Agreement entered by the shareholders of the Company where Company is a Party.
Business tie up with a non resident or a foreign citizen
Changes if any made in the Authorised or Paid up Capital of the Company.
Sub-division of face value of the shares of the Company.
Investment in share or other securities
Sanctioning Loans to other Companies
Payment of remuneration to Director or his relative or firm of the Director etc. are contracting with any of the above.
Any Loan paid to Members or Directors or firms or Companies where they are partners or members respectively.
Giving loans to Companies under the same management
Opening New Bank Account or closing of bank accounts or change in signatories of Bank account.
Change in terms and conditions of the Loan taken earlier.
Discharge or full payment of the amount of loan taken against the property of the Company
Executing any document under the common seal of the Company
Purchase or Sale of the fixed assets of the Company
Starting New Business or Partnership
Convening various meetings of the Company
Submission of the resolution to any other third party or any authority
Maintenance of Board Meeting Minutes Book
Maintenance of minutes of general meetings and its attendance
Amalgamation of the Company with other company
Shifting the registered office of the Company from one place to other