Form AOC-5: Notice of address at which books of account are maintained.

eForm AOC-5 is required to be filed pursuant to Section 128 of the Companies Act, 2013 and the same is available for filing w.e.f. January 17, 2015. Section 128 is reproduced here for your reference :-

Section 128: (1) Every company shall prepare and keep at its registered office books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company, including that of its branch office or offices, if any, and explain the transactions effected both at the registered office and its branches and such books shall be kept on accrual basis and according to the double entry system of accounting: Provided that all or any of the books of account aforesaid and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place.

If the Board of Directors decides by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office then, the company shall, within seven days of passing the Board Resolution, file this form giving full address of that other place in form AOC-5.

Purpose of the eForm

Every company must keep proper books of account with respect to:

(Notice of address at which books of account are maintained)

  • all sums of money received and expended by the company and the matters in respect of which the receipt and expenditure take place;
  • all sales and purchases of goods by the company;
  • the assets and liabilities of the company; and
  • in the case of a company engaged in production, processing, manufacturing or mining activities, such particulars relating to utilization of material or labor or other items of cost as may be prescribed by the Central Government, provided the Central Government so directs to any such class of companies or any particular company.

If the Board of Directors decides by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office then, the company shall, within seven days of passing the Board Resolution, file this form giving full address of that other place in form AOC-5.

eForm Number as per Companies Act, 1956 –  eForm 23AA as per section 209(1) of the Companies Act, 1956

Attachments

  • Copy of Board resolution wherein a decision regarding address at which books of account are to be maintained has been taken is to be attached. Any other information can be provided as an optional attachment

Fee Rules

S. No. Purpose Nor mal Fee AdditionalFee          (Delay
Fee)
 
Logic for Additional Fees
Event Date Time limit(days) for filing
1. Notice of address at which       books      of account                  are
maintained
The               Companies (Registration of Offices and Fees) Rules, 2014 Date of passing the board resolution 7 days

Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or notification issued thereunder.

Processing Type

The eForm will be processed by the office of Registrar of Companies (Non STP). On processing of the eForm the details will be saved with MCA.

Email

When an eForm is registered by the authority concerned, an acknowledgement of the same is sent to the user in the form of an email at the end of the day to the email id of the company.

Annexure A

The Companies (Registration of offices and Fees) Rules, 2014

1. In case of Company having share capital

Nominal Share Capital Fee applicable
Less than 1,00,000 Rupees 200 per document
1,00,000 to 4,99,999 Rupees 300 per document
5,00,000 to 24,99,999 Rupees 400 per document
25,00,000 to 99,99,999 Rupees 500 per document
1,00,00,000 or more Rupees 600 per document
  1. Fee for filing e-Forms or documents in case of company not have share capital

Fee applicable

Rupees 200 per document

Additional fee rules

Period of delays All forms
Up to 30 days 2 times of normal fees
More than 30 days and up to 60 days 4 times of normal fees
More than 60 days and up to 90 days 6 times of normal fees
More than 90 days and up to 180 days 10 times of normal fees
More than 180 days 12 times of normal fees

Source- MCA

The above has been compiled by CS Reema Jain, an Associate Member of ICSI. Her areas of interest include Corporate and Allied Laws and advisory services. For any queries or suggestions, she can be approached at reemajaincs@gmail.com, 9953299308.

Read Other Article from CS Reema Jain

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18 responses to “All about Form AOC 5 – Companies Act 2013”

  1. kamal says:

    Hello Reema ji,

    Sub- Article named All about Form AOC 5 – Companies Act 2013

    We have a Pvt Ltd Company having its regtd offfice at Kolakta, we also have a manufacturing facility at Rajasthan also and books of accounts related to to Raj factory maintains in Raj . Should we liable to file any form in ROC to inform this to MCA?

  2. POONAM says:

    WHETHER THIS ADDRESS CAN BE TREATED AS BRANCH OFFICE OR NOT? AND BASED ON THIS FORM CAN WE CHANGE PAN & TAN ADDRESS

  3. Disha says:

    Do Form AOC-5 gets covered under condonation of delay section 460?

  4. Disha says:

    Does form AOC-5 is covered under Condonation of delay Section 460?

  5. Ravinder Thukral says:

    Aoc-5

  6. Amit says:

    Can anybody give format of Board resolution for books of account maintaining at any other place?

  7. Puttaraju S says:

    What if Form 23AA has not been filed? A resolution also has not been passed, but still the books are maintained at another place. Then what is the implication?

    The article says that AOC-5 must be filed within 7 days of the resolution, hence the above query.

  8. CA. Bhavesh Savla says:

    For those who are asking about books already maintained before Companies Act, 2013; please note that similar provision was also there in Companies Act, 1956. We used to file Form 23AA under Companies Act, 1956. now it is AOC-5.

    CA. Bhavesh Savla

  9. Puttaraju S says:

    What will be the nature of compliance for existing companies which maintained books at any other place other than the registered office prior to the commencement of the CA 2013?

  10. Preeti says:

    Dear ms. Reema,

    Whether the form AOC 5 is to be filed if the books of accounts are maintained at registered office??

  11. shilpa says:

    Dear Ms. Reema,

    Very finely described but the Form AOC-5 is still not available on portal.

  12. manish pandey says:

    if companies books of account already keep other than reagistered office than ???

  13. Ashi says:

    Well compiled !

  14. Reema says:

    It will be required to be furnished only if the Board of Directors decide by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office. The company shall, within seven days of passing the Board Resolution file such form.

  15. satish hasmukhlal mehta says:

    It would be good to format of the former also.

  16. kamal says:

    Dear Ms. Reema,

    Whether it is need to file by each company for current scenario viz have i need to submit my current status to ROC?

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