Form – 23AC | Filing balance sheet & other documents with ROC

You can find the CIN by entering the existing registration number of the company in the ‘Find CIN/GLN’ service at the portal (www.mca.gov.in)

(b)

(c)

The system will automatically display the name and registered office address of the company.

System will   also display the authorised    capital    or number of members of the company, as the case may be.

The system will automatically display the email ID of the company. In case there is any change in the email ID, enter the new email ID.

Enter the DIN/ PAN, date of signing and click on prefill button. System shall display the designation and name of the person as on the date of signing of balance sheet. The date of signing should not be less than the date of Board of directors’ meeting in which balance sheet was approved.

It shall be validated that the person (whose DIN or PAN is entered) is associated with the company as on the as on the date of signing of balance sheet as entered in the form. In case the details do not exist in the system, DIN/PAN of that person shall not be allowed to be entered. For such cases, Company would need to ensure that Form DIN-3 or Form 32, as the case may be, has been filed in respect of that person.

Details are to be entered only in case the date of Board of directors’ meeting under section 217 is on or after 01.07.2007.

Enter the DIN, date of signing and click on prefill button. System shall display the designation and name of the person as on the date of signing of Board’s report. The date of signing should not be less than the date of Board of directors’ meeting under section 217.

It shall be validated that the person (whose DIN is entered) is associated with the company as on the date of signing of board’s report as entered in the form. In case the details do not exist in the system, DIN of that person shall not be allowed to be entered. For such cases, Company would need to ensure that Form DIN-3 or Form 32, as the case may be, has been filed in respect of that person.

Case I: Form 20B already Pre scrutinised & Form 23AC being prescrutinised

Following dates are entered in the pre scrutinised Form 20B

• Financial Year- 31.03.2008
• Actual date of AGM- 31.10.2008
• Due date of AGM- 30.09.2008

If you pre scrutinise Form 23AC with the following dates:

• Financial Year- 31.03.2008
• Actual date of AGM- 31.11.08
• Due date of AGM- 30.09.2008

Please note that Actual date of AGM entered in form 23AC (31.11.08) is different from date entered in already pre scrutinised form 20B (31.10.2008). At the time of Check form, following message is displayed-

“Please ensure that the AGM date/ AGM due date/ AGM extension date entered in the annual filing forms (i.e. 20B, 23AC, 21A, 66) are same for the respective financial year. In case of discrepancy, the prescrutiny of other Annual Filing Forms shall be impacted and you

may be required to prescrutinise those forms again”

If you proceed and pre scrutinize Form 23AC, the pre scrutiny of Form 20B shall be rejected as it contained AGM date which is different from the AGM date entered in the form being prescrutinised. You will have to pre scrutinise form 20B again with the correct date (As mentioned in Form 23AC) for the same financial year.

Case II: Form 20B already uploaded & Form 23AC is being uploaded

In case you have already uploaded pre-scrutinised Form 20B with following dates:

• Financial Year- 31.03.2008
• Actual date of AGM- 31.10.2008
• Due date of AGM- 30.09.2008

At the time of uploading already pre-scrutinised Form 23AC with following dates:

• Financial Year- 31.03.2008
• Actual date of AGM- 31.11.2008
• Due date of AGM- 30.09.2008

System shall prompt you for discrepancy with a message that the AGM Date/Due AGM Date/Extended AGM Date filled in the form is different from that of filled in earlier uploaded annual filing form. Please do a revised filing of the same in order to file this form. Therefore, in this case you have to first do the revised filing of Form 20B with the correct date (As entered in Form 23AC).

Enter the date of AGM in which accounts are adopted by shareholders. This should not be less than the date of signing of reports by the auditors, as mentioned in the balance sheet.

However, if the company has a whole-time company secretary, possessing the qualification of membership of Institute of Company Secretaries of India, in such case, this field is not mandatory.

In case of an Indian holding company, enter the CIN of the holding company and click the pre-fill button. The system will automatically display the name of the holding company.

In case of a foreign subsidiary company, enter the name and country of origin of the subsidiary company

In case of an Indian subsidiary company, enter the CIN of the subsidiary company and click the Prefill button. The system will automatically display the name of the subsidiary company.

Enter the period of annual accounts of the subsidiary company in case particulars of subsidiary company are attached in pursuance of Section 212(1) of the Companies Act, 1956

You can enter details of a maximum of 12 subsidiary company(s) in the eForm and   rest,  if any, can be provided as an optional attachment to the eForm.

Enter the SRN of Form 23B filed in relation to the appointment of the auditor who has audited the attached balance sheet, if available. If the SRN of Form 23B is not available or in case information by auditor to RoC in Form 23B is not required to be filed, you may enter Z99999999.

You can enter details of a maximum of 2 Auditor(s) in the eForm and rest, if any, can be provided as an optional attachment to the eForm.

Enter the details of comments and supplements received from CAG of India and directors’ reply thereupon.

Select whether any supplementary or test audit has been conducted under section 619(3)(b). If yes, attach the supplementary or test audit report

•  In case any field is not applicable, zero may be entered.
• In case the company is filing its first balance sheet, then zero is to be entered in figures for the previous financial year.

In case the start date of financial year is on or after 01.04.2011, then details are to be entered in ‘BALANCE SHEET (As per Schedule VI to the Companies Act, 1956 applicable for the financial year commencing on or after 1.4.2011)’

In case start date of financial year is before 01.04.2011, then details are to be entered in ‘BALANCE SHEET (Applicable for financial year commencing before 01.04.2011)’

• Copy of balance sheet, and all documents required by the Companies Act, 1956 to be annexed to such a balance sheet
• In case the balance sheet has not been adopted in the annual general meeting, attach a copy of statement of fact and reason for the same.
• In case AGM has not been held by the company, attach a copy of statement of fact and reason for the same.
• In case any supplementary or test audit has been conducted under section 619(3) (b), attach the supplementary or test audit report.
• Any other information can be provided as an optional attachment.

Enter the DIN in case the person digitally signing the eForm is a director or managing director

Enter income-tax PAN in case the person signing the eForm is a manager

Enter membership number or income-tax PAN in case the person digitally signing the eForm is a secretary.

In case the professional is a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice), enter the

membership number. In case the practicing  professional is a company secretary (in whole-time practice), enter the certificate of practice number.

Professional certification in Form 23AC and 23ACA includes

(i) verification of particulars filled in the forms from the records of the company as true and correct;

(ii) verification that the balance sheet and profit and loss account and other documents attached with the forms are true, correct and complete copies of the original balance sheet and profit and loss account signed by the directors and auditors and the said copies are same as laid and approved by the members in the AGM; and

(iii) all the required attachment(s) have been completely attached to the forms.

This button may appear more than once in an eForm, and shall be required to be clicked for displaying the data pertaining to that field.

You are required to be connected to the Internet for pre-filling

Once you have changed the filled eForm, click the Check Form button again.

On pre-scrutiny, the system level check is performed and if there are any errors, the same are displayed to the user.

After correcting the pre scrutiny errors, attach the digital signature on the eForm in the signature field.