Company compliance

Compliance/Approval Filing

Compliance Related Filing

Ø                 Do you want to do Annual efiling?

Companies incorporated under the Companies Act 1956, are required to file the following Forms with the Registrar of Companies (ROC) every year:

How to do the Filing

Companies can do e-Filing in following ways:-
The Company representative can upload the e-Forms on the MCA portal through the ‘Annual Filing Corner’ link (after registering oneself as a user of the portal) at his convenience from his office/ home. This is the most convenient way of e-Filing.
The Company representative can prepare the e-Forms as per guidelines, get them digitally signed by the authorized signatory, copy them in a CD or a pen drive and visit the nearest “Registrar’s Front Office” (RFO). RFO staff will assist in uploading of e Forms on MCA portal.

Other points to be remembered:
1) Balance Sheet and Profit & Loss Accounts are to be filed as two separate documents with different e-Forms;
2) Each e-Form along with the relevant attachment(s) should be less than 2.5 MB.
3) The Balance Sheet, Profit & Loss Account and Annual Return are filed as attachments to the respective e-Forms. A scanned copy considerably increases the size of the document besides being more expensive. You are therefore, advised to convert the Text file/ Excel sheets by using the PDF converter software (PDF conversion facility is also available on the MCA portal for business users) and upload these attachments as PDF documents.

Ø                 Do you want to do other compliance related filing?

Forms under other compliances are as under:-

• Form 2 (Return of allotment)
• Form 3 (Particulars of contract relating to shares allotted as fully or partly paid-up otherwise than in cash)
• Form 4 (Statement of amount or rate percent of the commission payable in respect of shares or debentures and the number of shares or debentures for which persons have agreed for a commission to subscribe for absolutely or conditionally)
• Form 4C (Return in respect of buy Back of Shares)
• Form 22 (Statutory Report)
• Form 23 (Registration of resolution(s) and agreement(s)
• Form 23B (Information by Auditor to Registrar)
• Form 25C(Return of appointment of managing director or whole time director or manager)
• Form 62(Form for submission of documents with Registrar of Companies)
• Form DD-B (Report by a public company)
• Form 1(Statement of amounts credited to investor education and protection fund)

Approval Related Filing

Ø                 Do you want to do HQ approval related filing?

• Form 23AAA (Application to Central Government for modification in the matters to be stated in the company's balance sheet or profit and loss account)
• Form 23AAB(Application for exemption from attaching the annual accounts of the subsidiary companies)
• Form 23AAC(Application to Central Government for not providing depreciation)
• Form 23C (Form of application to the Central Government for appointment of cost auditor)
• Form 24AB(Form for filing application for giving loan, providing security or guarantee in connection with a loan)
• Form 24B(Form of application to the Central Government for obtaining prior consent for holding of any office or place of profit in the company by certain persons)
• Form 63 (Form for filing application for declaration as Nidhi Company)
• Form 65 (Form for filing application or documents with Central Government)
• Form (Form of application for approval for declaration of dividend out of reserves)
• Form DD-C (Form of application for removal of disqualification of directors)
• Form I (Form of application for approval of the Central Government for the appointment of sole selling agents by the company)
• Form II (Form of application for approval of the Central Government for the appointment of sole buying agent by a company)

Ø                 Do you want to do RD approval related filing?

• Form 1AD (Application for confirmation by Regional Director for change of registered office of the company within the state from the jurisdiction of one Registrar to the jurisdiction of another Registrar). This is applicable only for the companies registered in the states of Maharashtra and Tamilnadu, as both these states have two RoC offices.
• Form 24A (Form for filing application to Regional Director)
• Form 64 (Form for filing application for opening branch(s) by a nidhi company)

Ø                 Do you want to do ROC approval related filing?

• Form 1B (Application for approval of the Central Government for change of name or conversion of a public company into a private company)
• Form 61 (Form for filing an application with Registrar of Companies)

Source: https://www.mca.gov.in/MCA21/CARFiling.html