Each Company is required to record 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. Furthermore, an Annual Return containing data, for example, the name of the organization, its enrolled office, its foremost business exercises, capital in the organization, subtle elements of the considerable number of chiefs and shareholders and so forth as on the date of Annual General Meeting is to be documented 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 dispatched a noteworthy e-administration activity MCA 21. In the new framework, it is imagined that all organization related archives would be recorded electronically. The new e-frames have been contrived 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 part of Annual Filing, Companies are required to file the following eForms with the Registrar of Companies (ROC):
- Structure 23AC : For documenting Balance Sheet (relevant to all Companies other than select class of Companies)
- Structure 23ACA : For documenting Profit and Loss Account (relevant to all Companies other than select class of Companies)
- Structure 23AC-XBRL : For documenting Balance Sheet in XBRL position (relevant to choose class of Companies)
- Structure 23ACA-XBRL : For recording Profit and Loss Account (pertinent to choose class of Companies)
- Structure 20B : For recording Annual Return by Companies having offer capital.
- Structure 66 : For recording Compliance Certificate by Companies having paid up capital.