Each Company is required to document its Balance Sheet and Profit and Loss Account alongside the review report with the MCA inside 30 days from the date of Annual General meeting. Moreover, an Annual Return containing data, for example, the name of the organization, its enlisted office, its primary business exercises, capital in the organization, points of interest of the considerable number of executives and shareholders and so forth as on the date of Annual General Meeting is to be recorded within 60 days from the date of Annual General Meeting.
What is an e-form?
An e-structure is what might as well be called the paper structure. The Ministry of Corporate Affairs has as of late propelled a noteworthy e-administration activity MCA 21. In the new framework, it is visualized that all organization related archives would be recorded electronically. The new e-shapes have been formulated and informed by the Ministry for this reason.
How to sign an e-form?
An e-form can be signed by the authorized signatory/ representative using the Digital Signature Certificate (DSC).
Which are the forms for Annual Filing?
As a piece of Annual Filing, Companies are required to record the accompanying eForms with the Registrar of Companies (ROC):
- Structure 23AC : For recording Balance Sheet (appropriate to all Companies other than select class of Companies) .
- Structure 23ACA : For recording Profit and Loss Account (appropriate to all Companies other than select class of Companies).
- Structure 23AC-XBRL : For recording Balance Sheet in XBRL position (material to choose class of Companies) .
- Structure 23ACA-XBRL : For documenting Profit and Loss Account (pertinent to choose class of Companies)
- Structure 20B : For documenting Annual Return by Companies having offer capital
- Structure 66 : For documenting Compliance Certificate by Companies having paid up capital