Motheme Your prosperity is our goal!

+91-9873 833 664
+91-9813 604 045

Annual filing

Under Section 159 of the Companies Act, 1956 and Section 92 of the Companies Act, 2013, every Company having a Share Capital shall within a period of 60 days from the date of each Annual General Meeting file Annual Return with the Registrar of Companies (ROC)

Under Section 92 (5) of the Companies Act, 2013, If a Company fails to file its Annual Return as above before the expiry of the period specified under Section 403 with additional fee, the Company may be punishable with a fine which shall not be less than Rs. 50,000/- (Rupees fifty thousand only) but which may extend to Rs. 5,00,000/- (Rupees five lacs only) and every officer of the Company who is in default shall be punishable with imprisonment for a term which may extend to six months or with fine which shall not be less than fifty thousand rupees but which may extend to five lacs rupees, or with both.

As part of annual filing, every Company incorporated under the Companies Act, 1956, are required to file the following e-forms with the Registrar of Companies (ROC)

Form 23AC for filing Balance Sheet by all the Companies
Form 23ACA for filing Profit & Loss Account by all the Companies
Form 20B for filing Annual Return by Companies having Share Capital.
Form 66 for filing Compliance Certificate by Companies having paid up capital of Rs. 10 Lacs to Rs. 5 Crores.
Form 21A for filing Annual Return by Companies not having Share Capital.