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.

CS Divesh Goyal(Author – CS Divesh Goyal, ACS is a Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com)

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Tags : Companies Act (2171) Companies Act 2013 (1944) Divesh Goyal (297)

12 responses to “Forms to be filed annually under Companies Act, 2013”

  1. himanshu verma says:

    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.

  2. CA Mukesh Gupta says:

    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.

  3. Manisha More says:

    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

  4. ANAND G says:

    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.

  5. PRAVIN KHARE says:

    sir if we not attached mgt9 in aoc-4 by mistake. than i revised aoc-4 ??????

  6. naresh sharma says:

    Membership no of cs in employment is being shown as invalid? what is the solution, thanks

  7. lalit says:

    Hi, can you pl clarify whether sd copies are still allowed for attachment or we need to attached only scanned copies.

  8. Noratan says:

    My query is relating to form AOC-2 , Such form is to filed to MCA as an attachment to which form ?

  9. sandesh Nikam says:

    What About ADT-1, Appointment of Auditor

  10. Ramamurthi says:

    Filing of MGT 8 with reference to companies to which it is applicable would be helpful

  11. KrushnalKhiraiya says:

    Sir we are very thankful to you for your timely sharing of various useful materials regarding MCA.

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