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-9 | MGT-14 | MGT-14 |
| 4. | AOC-1 | MGT-9 | MGT-9 |
| 5. | AOC_2 | AOC-1 | AOC-1 |
| 6. | AOC_2 | AOC_2 |
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/23ACA:
If Financial of Company started before 01.04.2014 then Annual Statement will file in e-form 23AC, 23ACA 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, ACS is a Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com)
Author Bio
what are the form and Compliace to be followed . If a Direcotr of Private company want to give Salary / remumneration to his own son in the comapny. under related party.
A Private Limited Co. is incorporated on 21/02/2014. First AGM held on 20/08/2015. Unable to file 20B as financial end date does not accept 31/03/2015. Can we file form 23AC/ACA with MGT-7.
SIR,
We have subsidiary company 30% but subsidiary company is not prepared Balance Sheet and annual report for F.y. 2014-15. How to file holding companies ROC return for consolited balance sheet
Dear Sir,
A Private Limited Co. is incorporated on 25/02/2014. First AGM held on 30/09/2015. Unable to file 20B as financial end date does not accept 31/03/2015. Can we file form 23AC/ACA with MGT-7.
sir if we not attached mgt9 in aoc-4 by mistake. than i revised aoc-4 ??????
Membership no of cs in employment is being shown as invalid? what is the solution, thanks
Hi, can you pl clarify whether sd copies are still allowed for attachment or we need to attached only scanned copies.
My query is relating to form AOC-2 , Such form is to filed to MCA as an attachment to which form ?
What About ADT-1, Appointment of Auditor
Filing of MGT 8 with reference to companies to which it is applicable would be helpful
Sir we are very thankful to you for your timely sharing of various useful materials regarding MCA.