UNIVERSAL KNOWLEDGE HUB
Companies incorporated under the Companies Act 2013,
are required to file the following Forms with the Registrar
of Companies (ROC) every year:
Companies incorporated under the Companies Act 2013,
are required to file the following Forms with the Registrar
of Companies (ROC) every year:
S. No. | Document | e-Form |
1 | Balance-Sheet | AOC- 4 or / AOC- 4 XBRLTO be filed by all Companies
as the case may be
|
2 | Profit & Loss Account | AOC- 4 or / AOC- 4 XBRLTo be filed by all Companies
as the case may be
|
3 | Annual Return | Form MGT - 7 / MGT - 8 to be filed by All Companies |
4 | Compliance Certificate | Form 66 to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore |
Form AOC- 4 XBRL is applicable in respect of the following companies
1. All companies listed with any stock exchange(s) in
India and their Indian Subsidiaries
2. All companies having a paid up capital of Rs. 5 crores
and above
3. All companies having a Turnover of Rs 100 crores or
above.
However, the following type of companies are exempted
for XBRL filings:
1. Banking Companies
2. Insurance Companies
3. Power Companies
4. Non banking Financial Companies (NBFCs) registered
with RBI
POINTS TO BE REMEMBERED
1. Balance Sheet and Profit & Loss Accounts are to be filed
as two separate documents with different e-Forms.
as two separate documents with different e-Forms.
2. Each e-Form along with the relevant attachment(s) should be less than 2.5 MB
3. The Balance Sheet, Profit & Loss Account and Annual Return
are filed as attachments to the respective e-Forms
are filed as attachments to the respective e-Forms
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