Compliances For Companies – aaiyestartupkare.com

ANNUAL FILING OF COMPANIES

Every company whether (public or private) are required to file the annual accounts and annual return as per the provisions of the Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the annual general meeting. Further, it is also required to file an Income Tax Return on or before 30th September every year

Procedure of ROC filing of annual return and annual accounts:

Hold a Board Meeting to:-
- Authorize the auditor for preparation of financial statements as per Schedule-III of the Companies Act, 2013
- Authorize the director or company secretary for preparation of Board Report and Annual Return as per the Companies Act, 2013
Hold another Board Meeting for approval of draft financial statements, BOD report and annual return by the directors of the company
Conduct the Annual General Meeting (AGM) of the company and pass necessary resolutions for adoption of annual accounts by the shareholders of the company

Purpose of E-Form	Due date of filing	E-Form to be filed	Attachments/ Documents	Applicability on company
Appointment of Auditor	15 days from the conclusion of AGM	Form ADT-1	Appointment Letter Confirmation Letter from auditor	Private Company, Public Limited Companies, Listed Company
Filing of Annual Accounts	30 days from the conclusion of the AGM	Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)	Directors Report with necessary annexure: AOC-2, CSR Report, Corporate Governance Report Balance Sheet Statement of P&L Cash Flow Statement Auditors’ Report	Private Company, Public Limited Companies
Filing of Annual Accounts in XBRL mode	30 days from the conclusion of the AGM	Form AOC-4(XBRL)	XML documents of financials of the company Directors Report with annexure as above	Listed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores
Filing of Annual Return	60 days from the conclusion of AGM	Form MGT-7	List of shareholders, debenture holders Details of Share Transfer MGT-8	Private Company, Public Limited Companies, Listed Company
Filing of resolutions with MCA regarding Board Report and Annual Accounts	30 days from the date of Board Meeting	Form MGT-14	Certified true copy of the resolution	Public Companies and Listed Companies (Exempted for private companies)
Filing of Cost Audit Report	30 days from the receipt of Cost Audit Report	Form CRA-4	XML of Cost Audit	Specified Companies liable for cost audit

Required Documents

Attachments as per above e-forms information table

Certificate of Incorporation of Co.

PAN card

DSC of director of 1 director