Yes, revised filing of all annual filing eforms except form 23ac aca can be done in respect of the forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing. One person company opc compliance and annual filing. For filing balance sheet by all companies form 23aca. Ministry of corporate affairs annual efiling guidelines. For filing compliance certificate by companies having paid up capital of rs. After the eform has been filled, click the prescrutiny button to prescrutinise the eform. Existing form 23ac and 23aca shall continue to be there for filing by. Whether the existing form 23ac and form 23aca are to be used for filing balance. Companies to comply mandatory annual compliance advisory.
Amendment, corrigendum, form 23ac, form 23aca, forms, mca, notifications, rules. With a view to harmonize the diverse practices followed by pcs while charging professional fees for rendering such services and to provide the guiding principles for fixing the fee, the practicing company secretaries committee of the council of the institute of. Do we have the option to file detailed balance sheet and profit and loss account with the. The initial submission fees and late fees for a company with a minimum share capital requirement. Efiling of roc forms, returns and documents advisory. Types of registration, who should apply and when should apply, penalties for non. Due date of filing of eforms 23ac nonxbrl or 23aca nonxbrl as per new schedule vi is extended without any additional fees general circular no. Such details needs to be filed in form 20 b, 23ac, 23aca every year. Mca has given exemption of additional fee for filing the financial. Ministry of corporate affairs mca has made e filling of this return mandatory to every company. Condonation of delay scheme, 2018 linkedin slideshare. The company has paid listing fees to the exchange for the. Form 20b should be filed within 60 days from the date of agm.
Mcaextends the due date for filing of non xbrlform 23ac. Amendment of the companies central governments general rules and forms 6th amendment rules, 2012 for form 23ac and 23aca posted. Compliance startup company llp registration gst return. And in the one given by me it does not specify form 23ac and 23aca. Relaxation of additional fees and extension of last date of in filling of cra 4 cost. It should be noted that the total size of the eform 23aca should not exceeding 2. Company registration process in india can be completed in 5 8 working days. For filing annual return by companies having share capital form 66. Due date of filing of eforms 23ac nonxbrl or 23aca. Annual efiling guidelines ministry of corporate affairs. Mca has given exemption of additional fee for filing the financial statements in xbrl mode for the financial year 201011. Enter incometax pan in case the person signing the eform is a. The additional fees shall become payable in respect of 23ac, 23aca, 23ac xbrl, 23aca xbrl,20b,21a,mgt7, aoc4, aoc4 xbrl and aoc4 cfs. Professional bookkeeping services accounting service.
Filing of returns 23ac23aca procedure to apply for din cin and filing of final reports 3. Available at one place required to file under companies act 195620 registers all auto prepared statutory registers such as shareholders, share transfer, mbp1, charge, etc available at one place with export function. Penalty or additional fee for delay in filing roc forms. What is vat, when and to whom it is applicable registration. In order to ensure smooth filing and to avoid last minute rush, it has specified due dates of filing of these forms as per revised schedule vi without any additional fees in the following manner. Clss2014 has been extended by one month to 15112014 read more click here. Filling of balance sheet and profit and loss account by companies in nonxbrl for the accounting year commencing on or after 01. Form 23aca instructions for filling of eform 23aca for filing profit and loss account and other documents with the registrar note.
Roc complainces advisory, tax and regulatory compliance in. Compliances related eforms aoc4, mgt7, adt1, dir12,23ac, 23aca etc. Annual filingcompliance with roc for a private limited company. Version of forms form 20b, form 23ac, form 21a, form 23aca, form 66, form 23aca xbrl, form 4 llp, form fc4, form 23b, form. February 6, 20 posted by india briefing reading time. The company can file the form 23ac xbrl and form 23aca xbrl without additional fees up to 30th november 2011 or 60 days from due date of filing, whichever is later. A practical tax practitioner course includes gst and income tax practitioner course, direct tax practitioner course, indirect tax practitioner course, itr efiling online training, itr filing online training, itr filing consultants course to help become a tax practitioner, e filing tax. The basics of annual tax filing for startups due dates. The roc fees would depend upon amount of authorised capital.
Cfos by the new rulebook firms can convert overseas borrowings into. Fees charged by company secretary for professional. It experts at taxmantra help you with roc annual filing online in india. Such change of additional fee structure encouraged the corporate to file their returns as early as possible so. Mca revised form 23ac and form 23aca applicable from. Yes, revised filing of all annual filing forms except form 23acaca and form 23acxbrl 23acaxbrl can be done in respect of the forms already filed but the fees for subsequently revised filing shall be charged, assuming it as a new filing. Icsi advisory on additional fees on annual filing of company. Implications of section 77 of the cgst act read with section 19 of the igst act it is possible for taxable person to come across situations where he has paid the wrong nature of tax viz, cgst and sgst utgst in lieu of igst and vice versa. Audited financial result for the half year ended on 31. As a part of annual efiling, companies incorporated under the companies act, 1956 are required to efile the following documents with the registrar of companies roc. Section 2201 there is no requirement for payment of separate filing fee for filing of profit and loss account by a company in eform 23aca, it has been linked with the eform 23ac. You can view full text of the directors report for jaisukh dealers ltd. Companies act 20 earlier companies act 1956 requires comp anies to file their annual return form 20b, 21a and financial statements form 23ac and 23aca on mca portal within the prescribed time as per sections 92, 7 and 403 of the companies act, 20. Appearances before and reports to the congress section 3.
Mca company law settlement scheme clss 2014 for two. One of the worst nightmares of businessmen is recording the transactions and preserving bills and invoices to back financial statements. What is the process to file roc tax filing in india. Professional certification in form 23ac and 23aca includes. For example, at the time of incorporation, a company pays the registration fees, name approval fees and stamp duty to roc. The information to be provided in the eform should pertain to the financial year. Company law structure of additional fees in respect of.
Version of forms form 20b, form 23ac, form 21a, form 23aca. Balance sheetprofit and loss account forms 23ac and 23aca. Practicing company secretaries pcs render various value added services to corporate and individual clients under various statutes. Value added tax vat works contract tax wct central sales tax cst. Returns of roc not filed and books of accounts and other books also taken. The company can file the form 23acxbrl and form 23aca xbrl without additional fees up to 30th november 2011 or 60 days from due date of filing, whichever is later. Roc filing and roc compliance with annual return filing online with lowest fee for small business with govt startup india certified portal myonlineca.
Ministries bury differences, find common ground, policy on sezs. Note that the traditional form 23ac and 23aca shall continue to be there for filing by companies to which xbrl filing is not applicable. Roc filing annual filing compliance management for. Efiling balance sheets in xbrl format with mca chartered club. Balance sheet and profit and loss account form 23ac 23aca 29. Maintaining book of accounts it is vital for all companies to keep up book of accounts to conform to the law as well as. Compliance calendar seeks to provide research based blogsarticles and experts views on various critical topics and burning issues completely free with zero subscription cost while at the same time, we insist on providing uptodate information to our corporate fraternity and professionals like cscacmalawyers, students and the layman. In all other cases where the belated annual returns or balance sheetfinancial statement which were due to be filed whether under the companies act,1956 23ac, 23aca, 23ac xbrl, 23aca xbrl,20b,21a or the companies act, 20 mgt7, aoc4, aoc4 xbrl and aoc4 cfs additional fee as per the applicable slab for the period of delay up to 30th june. The ministry of corporate affairs has issued general circular no.
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