Business Startup Ideas Business Startup Cost Type of Organizations Our Services Business Directory Price List Today Articles

 

Annual Compliance filing with ROC and Other Compliances- Annual Return Form No. 20-B, 23AC, 23ACA, 66, 21A

 

 

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:

 

Form No. 20B 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 Form No. 20B

Form No. 20B should be filed with the Registrar of Companies within 60 days from the date of Annual General Meeting.

 

Form No. 23AC Balance Sheet of Company

This is the form to File Balance Sheet of a company in Electronic format. Every column of the form No. 23AC 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 No. 23AC.

 

Due date of Filing Form No. 23AC

Form No. 23AC should be filed with the Registrar of Companies within 30 days from the date of Annual General Meeting.

 

Form No. 23ACA 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 No. 23ACA 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 with Form No. 23ACA.

Form No. 23ACA can be uploaded alongwith form No. 23AC. While uploading form No. 23AC the popup will come to attach form No. 23ACA also.

 

Due date of Filing Form No. 23ACA

Form No. 23ACA should be filed with the Registrar of Companies within 30 days from the date of Annual General Meeting

 

Form No. 66 Compliance Certificate

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 Form No. 66

Form No. 66 should be filed with the Registrar of Companies within 30 days from the date of Annual General Meeting

 

Form No. 21A

Every company not having share capital needs to file form No. 21A 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

Online Filing of Employees Provident Fund Organisation (EPFO) Return and Challan

Income Tax Rate in Spain for 2013 Personal Tax, Slabs and Exemptions

Income Tax Rate in Switzerland for 2013 Personal Tax, Slabs and Exemptions, VAT Rate

Taxes in New Zealand: Features and Tax Exemptions

Income Tax Rate in New Zealand for 2013 Personal Tax, Company Tax, Slabs and Exemptions

Income Tax Rate in Canada for 2013 Federal Tax Rate and Territorial/Provincial Tax Rates-Slab and Exemptions

Income Tax Rate in Australia for 2012 and 2011- Personal Tax Rate and Exemptions

Corporation Tax Rate in UK for 2014, 2013, 2012, 2011- Tax Table and Limits

Income Tax Rate in UK 2013, 2012, 2011- Personal Tax Rate and Exemptions

Income Allowances Table in UK 2013-14, 2012-13, 2011-12 Income Tax Exemptions

 

 

 

HOME  About Us   Contact Us    Terms and Conditions   Disclaimer   Privacy Policy   Sitemap