Forms to be used for filing Annual return with ROC

Every com­pa­ny shall file with the Reg­is­trar a copy of the annu­al return, with­in six­ty days from the date on which the annu­al gen­er­al meet­ing is held or where no annu­al gen­er­al meet­ing is held in any year with­in six­ty days from the date on which the annu­al gen­er­al meet­ing should have been held togeth­er with the state­ment spec­i­fy­ing the rea­sons for not hold­ing the annu­al gen­er­al meeting

Under Sec­tion 92 of Com­pa­nies Act 2013 Annu­al Return to be sub­mit­ted in Form No-MGT‑7 by the com­pa­nies. How­ev­er MGT‑7 has not yet been pro­vid­ed by MCA. For Annu­al return fil­ing of finan­cial year 2013–14, MCA vide Gen­er­al Cir­cu­lar dat­ed 25th June, 2014 clar­i­fied that Form MGT‑7 shall not apply to annu­al returns in respect of com­pa­nies whose finan­cial year end­ed on or before 1st April, 2014 and for annu­al returns per­tain­ing to ear­li­er years. These com­pa­nies may file their returns in the rel­e­vant Form applic­a­ble under the Com­pa­nies Act, 1956. Accord­ing­ly, the annu­al return in terms of sec­tion 92 of the Com­pa­nies Act, 2013 in form MGT. 7 as cov­ered in this guid­ance note will be applic­a­ble for the finan­cial years com­menc­ing on or after 1st April, 2014.

There­fore in Annu­al Return to be filed in the fol­low­ing form for the finan­cial Year 2013–14:

Form 23AC: For fil­ing Bal­ance Sheet (applic­a­ble to all Com­pa­nies oth­er than select class of Companies)

Form 23ACA: For fil­ing Prof­it & Loss Account (applic­a­ble to all Com­pa­nies oth­er than select class of Companies)

Form 23AC-XBRL: For fil­ing Bal­ance Sheet in XBRL for­mat (applic­a­ble to select class of Companies)

Form 23ACA-XBRL: For fil­ing Prof­it & Loss Account (applic­a­ble to select class of 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 lakh — Rs. 2 crore

Form 21 A: For fil­ing Annu­al Return by Com­pa­nies not hav­ing share capital