A. Annual Forms Required to be File:
|S. No.||Private Company||Public Company||Listed Company|
B. Purpose of the Forms:
|S. No.||Form No.||Purpose of Form||Status of 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:
|AOC-4||• Financial statements duly authenticated as per section 134
• auditors’ report
• Board’s report
• 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
• 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)|
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.
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.
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.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018