Form for filing an annual return (MGT-7)
Section 92(4) of the Companies Act, 2013 (2013 Act) requires that every company should file with the Registrar of Companies (ROC), a copy of the annual return within 60 days from the date on which the annual general meeting (AGM) is held.
Rule 11(1) of the Companies (Management and Administration) Rules, 2014 requires that every company should prepare its annual return in the Form MGT-7.
Form for filing financial statements (AOC-4/AOC-4 XBRL)
Section 137 of the 2013 Act requires that every company should file with the ROC the following items:
that have been duly adopted at the AGM of the company.
The above items should be filed with the ROC within 30 days of the date of the AGM with such fees and additional fees as may be prescribed in the 2013 Act.
Rule 12(1) of the Companies (Accounts) Rules, 2014 requires that every company should file the financial statements with the ROC together with Form AOC-4. Rule 12(2) provides that the class of companies notified by the Central Government should mandatorily file their financial statements in the eXtensible Business Reporting Language (XBRL) format and that the Central Government may specify the manner of filing under such notification for such class of companies.
The Ministry of Corporate Affairs (MCA) has issued a general circular dated 13 July 2015 where it has clarified the following:
For the text of the circular issued by the MCA, please click here.
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