ROC Annual filing Process: (in-connection with AGM):
1. Hold a Board Meeting:
2. Hold another Board Meeting
Kindly Note that : Board Meeting intimation has to be sent to the directors physically / electronically at least seven days before meeting along with Agenda including notes to agenda thereof and other necessary documents.
In case of Listed Company :
3. Conduct Annual General meeting of the Company and pass the necessary resolutions.
Notice contained : Ordinary Resolutions (ADDA) and Special Resolutions.
> Some Important notes
Kindly note that the financial statements are considered final only when the same is approved by the shareholders of the Company at the Annual General Meeting.
Name of E-form | Purpose of E-form | Due date of filing |
Form ADT-1 | Appointment of Auditor | 15 days from the conclusion of AGM. |
Form AOC-4 and
Form AOC-4 CFS (in case of Consolidated financial statements) |
Filing of Annual Accounts | 30 days from the conclusion of the AGM
(In case of OPC within 180 days from the close of financial year) |
Form AOC-4(XBRL) | Filing of Annual Accounts in XBRL mode | 30 days from the conclusion of the AGM |
Form MGT-7 | Filing of Annual Return | 60 days from the conclusion of AGM. |
Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of Cost Audit Report |
Form MGT-14 | Filing of resolutions with MCA regarding Board Report and Annual Accounts | 30 days from the date of Board Meeting |
√ Form AOC-4 – Filing Financial Statements
√ Form MGT -7 : Annual Return (Shareholders List is mandatory)
√ ADT-1 : To appoint Auditors for Max. 5 years (not required to file for ratification)
√ DIR-12 : Regularization of Directors (Change Designation of Director from Additional to Whole time/ Independent etc.)
Disclaimer:
In No Event The Author Shall Be Liable For Any Direct, Indirect, Special Or Incidental Damage Resulting From Or Arising Out Of Or In Connection With The Use Of This Information.
Authorisation to prepare financial statements to auditors: Authority can not be given in the board meeting. Financial statements are to be prepared by the company and auditors are to audit and prepare report thern. Authority to audit comes from shareholders by way of resolution passed in the AGM