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

Leave a Reply

Your email address will not be published. Required fields are marked *