{"id":372,"date":"2015-09-25T12:08:41","date_gmt":"2015-09-25T12:08:41","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=372"},"modified":"2025-11-18T10:22:20","modified_gmt":"2025-11-18T10:22:20","slug":"annual-filing-under-companies-act-2013","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/annual-filing-under-companies-act-2013\/","title":{"rendered":"ANNUAL FILING (UNDER COMPANIES ACT, 2013)"},"content":{"rendered":"

\"Interest<\/h2>\n

What are the Annual Filling Under Company Act<\/strong><\/span><\/h2>\n

Following forms to be filed with ROC:<\/span><\/strong><\/span><\/span><\/p>\n

    \n
  • MGT-14 (For approval of financial Accounts and Board’s Report)<\/strong><\/span><\/li>\n
  • AD T -1 \u00a0\u00a0<\/strong>(For appointment of Auditor)<\/strong><\/span><\/li>\n
  • AOC-4 or AOC- 4 XBRL (For filing of Notice, Directors’ Report and Financial Statement)<\/strong><\/span><\/li>\n
  • MGT-7 (For Annual Return)<\/strong><\/span><\/li>\n<\/ul>\n

    \"Post<\/p>\n

    1.<\/span><\/strong> Form MGT-14<\/span><\/strong><\/span>:<\/span><\/strong> (Need to file within 30 days from passing the Board Resolution)<\/span><\/strong><\/span><\/p>\n

    According to section 117(3)(g) of the Companies Act, 2013 read with section 179(3)(g) of the Companies Act, 2013 every Company shall have to file e-form MGT-14 for approval of financial statement and the Board’s report.<\/p>\n

    But as per notification of Ministry of Corporate Affairs on 0<\/strong>5<\/strong>th<\/strong><\/span>\u00a0<\/sup>day of June, 2015 all private <\/strong>Companies are exempted to file resolutions given under clause (g) of sub section (3) of section <\/strong>117. So, there is no need to file e-form MGT-14 by the\u00a0<\/strong>Private Limited Companies\u00a0<\/strong>for the <\/strong>above said purpose. <\/strong>But in case of Public\u00a0<\/strong>Limited Companies<\/strong>, this e-form shall have been filed as per section <\/strong>117(3)(g) of the Companies Act, 2013 read with section 179(3)(g) of the Companies Act, 2013.<\/strong><\/p>\n

    According to section 117(3)(g) of the Companies Act, 2013 read with 179(3)(k) also read with clause 9 of rule 8 of the Companies (Meetings of Board and its Powers) Rules, 2014 of the Companies Act, 2013. Every Company shall have to file e-form MGT-14 to approve quarterly, half yearly and annual financial statements or financial results as the case may be.<\/strong><\/p>\n

    But as per notification of Ministry of Corporate Affairs on 18th day of March, 2015 Every Company are exempt to file e-form MGT-14 for the above said purpose.<\/strong><\/p>\n

    Required documents\/Information for filing this e-form:<\/strong><\/p>\n

      \n
    • Signed copy of Board Resolution for approval of Financial Statements.<\/li>\n
    • Signed copy of Board Resolution for approval of Board’s Report or Directors’ Report.<\/li>\n
    • Notice of Board Meeting or Date of Dispatch Notice of Board Meeting.<\/li>\n<\/ul>\n

      2.<\/span> FORM<\/span> ADT-1<\/span><\/span>:<\/span><\/strong><\/span> (Need to file within 15 days from the date of meeting in which the <\/span><\/strong>auditor is<\/span> appointed)<\/span><\/strong><\/span><\/p>\n

      According to section 139 of the Companies Act, 2013 every company shall appoint an individual or \u00a0a firm as an auditor who\u00a0shall\u00a0hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion of every sixth meeting.<\/strong><\/p>\n

      Board shall consider and recommend an individual or a firm as auditor to the members in the annual general meeting for appointment, if company is not required to constitute the Audit Committee.<\/p>\n

      Such appointment shall be subject to ratification in every annual general meeting till the sixth such meeting by way of passing of an<\/strong> ordinary<\/strong> resolution.<\/strong><\/span><\/span><\/p>\n

      Before such appointment is made, the written consent of the auditor to such appointment and a certificate shall be obtained from the auditor.<\/p>\n

      An auditor (individual) and an audit firm shall be appointed\/re-appointed for a maximum period of five (5) consecutive years and ten (10) consecutive years<\/strong> respectively in the following companies (except OPC and small companies):<\/strong><\/p>\n

        \n
      • Listed company,<\/li>\n
      • All unlisted public companies having paid up share capital of rupees 10 (Ten) Crore or more and<\/li>\n
      • All private limited companies having paid up share capital of rupees 20 (Twenty) Crore or more all companies having public borrowings from financial institutions, banks or public deposits of rupees 50 Crore or more.<\/li>\n<\/ul>\n

        Cooling<\/span> Period<\/span><\/strong> <\/span><\/span>for reappointment of existing Auditor or Aud<\/span>itor’s Firm:<\/span><\/span> <\/span>3\u00a0Years and 8 Years respectively<\/span><\/strong><\/p>\n

        After completion of term of five (5) years or ten (10) years as the case may be, there shall be minimum gap of 5 years for re-appointment of the same auditor in the same company.<\/strong><\/p>\n

        Every Company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days<\/strong> of the meeting in which the auditor is appointed in form <\/strong><\/p>\n

        A<\/span>DT-1<\/span><\/strong><\/span><\/span>:\u00a0<\/span><\/strong><\/span>If Company has already filed e-form ADT-1 for appointment of Auditor with tenure of 5 Years then no need to file e-form ADT-1 again with the Registrar of Companies, only ratification by the members shall have been made by passing the ordinary resolution in the AGM.<\/p>\n

        Required documents\/Information for filing this e-form:<\/strong><\/p>\n

          \n
        • PAN of Auditor or Auditor’s firm<\/li>\n
        • Name of Auditor’s firm<\/li>\n
        • Membership No. or FRN<\/li>\n
        • Address of Auditor<\/li>\n
        • E-mail Id of Auditor<\/li>\n
        • Tenure of previous appointment<\/li>\n
        • Partner or Proprietor<\/li>\n
        • Period for which auditor is being appointed<\/li>\n
        • AGM Resolution<\/li>\n
        • Consent and confirmation from auditor<\/li>\n
        • Intimation letter sent by company to auditor.<\/li>\n<\/ul>\n

          3.<\/span> FORM AOC-4 or FORM AOC-4 XBRL:<\/span><\/strong> (Need to file within 30 days from of the Annual General Meeting)<\/span><\/strong><\/span><\/p>\n

          \"xbrl-conversion\"<\/p>\n

          A.<\/span> For filing of this form we need to prepare the following documents:<\/span><\/span><\/strong><\/p>\n