Annual Filing of Forms at Registrar of Companies for Financial Year 2014-15

Annual Filing for Financial Year 2014-15

Companies registered under Companies Act 2013, please take note that Annual filing time has come now.

MANDATORY FORMS REQUIRED TO BE FILED FOR ANNUAL COMPLIANCE (i.e Annual Filing pertaining to financial year beginning from 1^st April, 2014):

Annual return is a yearly statement, required to be filed by every company irrespective of their nature or status, which highlights the information about company’s various aspects pertaining to its composition, activities, and financial position.
Provided Every company is legally obligated to file annual return in Form MGT-7

Note:The Companies Act 2013 mandates to put information in Annual Return as on the last date of Financial Year irrespective of information stood on the date of AGM.

Forms to be filed	Purpose of filing	Provision	Date of filing	Attachments
Form AOC-3 & Form AOC-4	Filing financial statement with ROC	Section 92 of companies act, 2013	Within 30 days from the AGM	a balance sheet as at the end of the financial year, a profit and loss account, cash flow statement, a statement of changes of equity, where applicable And any explanatory note annexed or forming part of the Financial statement. MGT-9  annexure of annual return
Form MGT-15	Report on AGM	Section 121(1) of Companies Act, 2013	within 30 days of AGM	Minutes of the meeting the day, date, hour and venue of the annual general meeting; confirmation with respect to appointment of Chairman of the meeting; number of members attending the meeting; confirmation of quorum; confirmation with respect to compliance of the Act and the  Rules, secretarial standards made there under with respect  to calling, convening and conducting the meeting; business transacted at the meeting and result thereof; particulars with respect to any adjournment, postponement of meeting, change in venue; and any other points relevant for inclusion in the report
Form MGT-7	Annual return	Section 92 of companies act, 2013	Within 60 days from the AGM	Duly signed annual return List of directors List of shareholders List of transfers that took place during the year MGT-8 Certification by PCS

Following are the clarifications with regard to Annual Return & Financial Statement :

1) MCA vide General Circular No.10/2015 dated 13th July, 2015 extended  the time to file following Forms 

• AOC-4, AOC-4 (XBRL) and  MGT-7 till 31st October 2015.

Note: The above mentioned forms will be made available by end of September 

    
2) MCA modified the Version of 

• Form 20B, 

• Form 23AC,

• Form 21A,

• Form 23ACA,

• Form 23ACA (XBRL),

 w.e.f 1st August 2015 to ensure that filing related to F.Y. 2014-15 cannot be done through these forms. 

Refer to Article posted at csnehaseth Blog. Link below;

http://csnehasethassociates.blogspot.in/2015/07/relaxation-of-additional-fees-and.html

Penalty:

On Company-Fine which shall not be less than Rs.50, 000/- but which may extend to Rs5, 00,000/-

On Officer- Imprisonment for a term which may extend to 6 months or Fine which shall not be less than Rs.25,000/- but which may extend to Rs.5,00,000/- or with both.

On PCS- Fine which shall not be less than Rs.50, 000/- but which may extend to Rs.5, 00,000/–

For more information, please contact us at +919871903449 or drop email at csnehaseth@gmail.com