ANNUAL FILING F.Y. 2014-15
ANNUAL
FILING F.Y. 2014-15
GOYAL DIVESH & ASSOCIATES
Dear Professionals
I have already published two articles relating to
the Annual Filing and both are available on google.
·
Series No. 110 (Process for Annual
Filing) and
·
Series No. 96 Compliance Calendar
In this article I share Brief Note
on Annual Filing for the F.Y. 2014-15
A.
Annual Forms Required
to be File:
S. No.
|
Private Company
|
Public Company
|
Listed Company
|
1.
|
MGT-7
|
MGT-7
|
MGT-7
|
2.
|
AOC-4
|
AOC-4
|
AOC-4
|
3.
|
|
MGT-14
|
MGT-14
|
4.
|
MGT-9
|
MGT-9
|
MGT-9
|
5.
|
AOC-1
|
AOC-1
|
AOC-1
|
6.
|
AOC_2
|
AOC_2
|
AOC_2
|
7.
|
|
|
|
B.
Purpose of the Forms:
S. No.
|
Form No.
|
Purpose of Form
|
Status of Form
|
1.
|
MGT-7
|
Annual Return
|
E-Form
|
2.
|
AOC-4
|
Financial Statement
and other documents with the Registrar
|
E-Form
|
3.
|
MGT-14
|
Approval of
Directors’ Report and Annual Statement
|
E-Form
|
4.
|
MGT-9
|
Extract of Annual
Return
|
Attachment
|
5.
|
AOC-1
|
If Company have any
Subsidiary/ Associate/ Joint Venture Company
|
Attachment
|
6.
|
AOC_2
|
Information relating
to Related Party Transaction.
|
Attachment
|
C.
Attachment in the
Forms:
Form No.
|
Attachments:
|
AOC-4
|
·
Financial statements duly authenticated as per section 134
·
auditors’ report
·
Board’s report
·
MGT-9
IF ANY
·
Secretarial Audit Report
·
Statement of subsidiaries/ Associates/ Joint Ventures as required under
section 129 in the format of Form AOC-1 Company CSR policy
·
Details of salient features and justification for entering into
contracts/ arrangements/transactions with related parties as per Sub-section
(1) of section 188 - Form AOC-2
|
MGT-7
|
·
List of shareholders,
·
Debenture Holders
IF ANY
·
Approval letter for extension of AGM
·
Copy of MGT-8;
|
MGT-14
|
·
Board Resolution for approval of Financial Statement
·
Board Resolution for approval of Directors’ Report
|
D.
Time Period for filing
of Forms:
AOC-4
|
Within 30 days of Holding of Annual General Meeting
|
MGT-7
|
Within 60 days of
holding of Annual General Meeting
|
MGT-14
|
Within 30 days of
Holding of Board Meeting
|
E.
Sections Relating to
Annual Forms:
Form
|
Section and Rules
|
MGT-7
|
Section 92(1) of the Companies Act, 2013 and rule 11(1) of the Companies
(Management and Administration) Rules, 2014
|
Aoc-4
|
Section 129(3), 137 of the Companies Act.2013 and Rule 12(1) of the
Companies (Accounts) Rules, 2014
|
MGT-14
|
Section 179(3)(g) read with section 17(3)(g)
|
NOTE:
§
AOC-1:
As per
provisions of Section 129(3) read with Rule 5 every company which have any
subsidiary/Associate/Joint Venture Company required to attach AOC-1 along with
AOC-4.
Even
Companies exempted for preparation of Consolidated Financial statement required
to attach AOC-1.
§
Date of Filing:
MCA came
with a circular according that Companies which have done there Annual General
Meeting before 30th September, 2015 can file AOC-4 & MGT-7 upto
30th October, 2015 without any late fee.
§
Form 23AC/ACA:
If
Financial of Company started before 01.04.2014 then Annual Statement will file
in e-form 23AC, ACA for this financial year instead of AOC-4.
§
ADT-1:
No need to
file e-form ADT-1 for ratification of Auditor.
§
Professional Certification MGT-7:
No Need of
Professional Certification in e-form MGT-7 of Small Company and One Person
Company.
(Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES
Company Secretary in Practice from Delhi and can be contacted at
csdiveshgoyal@gmail.com)
Disclaimer: The entire contents of this document have been
prepared on the basis of relevant provisions and as per the information
existing at the time of the preparation. The observations of the author are personal view and the authors do not take
responsibility of the same and this cannot be quoted before any authority
without the written
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