annual filing under companies
act 2013
|
type of companies
|
purpose
|
time limit/signing authority
|
|
private
company (small company or opc)
(WHERE
SMALL COMPANY MEANS A COMPANY HAVING A PAID UP SHARE CAPITAL LESS THAN RS. 50
LAKH OR TURNOVER LESS THAN RS. 2 CRORE)
|
date of
agm
|
within 6
months of closing of f.y. (I.E. 30th day of september)
can be
held any day other than 15th august, 26th january or 2nd
october.
|
|
signing of
balance sheet and notice of agm
|
by any
director in case of opc
or
by minimum
two directors in CASE OF SMALL COMPANY
|
|
|
filing of
financial statements(form aoc-4)
|
within 30
days of the date of agm (i.e. 29th day of october)
|
|
|
financial
statements
|
includes
balance sheet, p/l account only
|
|
|
annual
return (form mgt-7)
|
within 60 days
of the date of agm (i.e. 28th day of november)
|
|
|
signing of
annual return
|
by company
secretary, if any if there is no company scretary by any director
|
|
|
private
company (other than small company and opc)
|
date of
agm
|
within 6
months of closing of f.y. (i.e. 30th day of september)
can be
held any day other than 15th august, 26th january or 2nd
october.
|
|
signing of
balance sheet and notice of agm
|
by
chairperson of the company if he is authorised or by two directors out of
which shall be managing and chief executive director , and by chief
financial officer and company secretary of the company if they are appointed.
|
|
|
filing of
financial statements(form aoc-4)
|
within 30
days of the date of agm (i.e. 29th day of october)
|
|
|
financial
statements
|
includes
balance sheet, p/l account and cash flow statement
|
|
|
annual
return (form mgt-7)
|
within
60days of the date of agm (i.e. 28th day of november)
|
|
|
signing of
annual return
|
by a
director and company secretary
or
where
there is no company secretary by A director and a practising company
secretary
|
|
|
certification
by practising company secretary (form mgt-8)
|
if paid up
capital 10 crore or more
or
turnover
50 crore or more
|
|
|
public
company
|
A). FOR
DISCLOSURE OF INTEREST OF BOARD OF DIRECTORS (FORM MGT-14)
B). FOR
APPROVAL OF FINANCIAL STATEMENTS (FORM MGT-14)
|
A). WITHIN
30DAYS OF THE DATE OF FIRST BOARD MEETING. (FIRST DATE OF BOARD CAN BE UPTO
28TH DAY OF JULY AND ACCORDINGLY LASTE DATE OF FILING WILL BE 27TH
DAY OF AUGUST)
B). WITHIN
30 DAYS OF THE DATE OF THE BOARD MEETING
|
|
date of
agm
|
within 6
months of closing of f.y. (i.e. 30th day of september)
can be
held any day other than 15th august, 26th january or 2nd
october.
|
|
|
annual
return (form mgt-7)
|
within
60days of the date of agm (i.e. 28th day of november)
|
|
|
signing of
annual return
|
by a
director and company secretary
or
where
there is no company secretary by a director and
a practising company secretary
|
|
|
filing of
financial statements(form aoc-4)
|
within 30
days of the date of agm (I.E. 29TH DAY OF OCTOBER)
|
|
|
financial
statements
|
includes
balance sheet, p/l account and cash flow statement
|
|
|
listed
company
|
A). FOR
DISCLOSURE OF INTEREST OF BOARD OF DIRECTORS (FORM MGT-14)
B). FOR
APPROVAL OF FINANCIAL STATEMENTS
|
A). WITHIN
30DAYS OF THE DATE OF FIRST BOARD MEETING
B). WITHIN
30 DAYS OF THE DATE OF THE BOARD MEETING
|
|
date of
agm
|
within 6
months of closing of f.y. (i.e. 30th day of september)
can be
held any day other than 15th august, 26th january or 2nd
october.
|
|
|
filing of
financial statements(form aoc-4)
|
within 30
days of the date of agm (I.E. 29TH DAY OF OCTOBER)
|
|
|
financial
statements
|
includes
balance sheet, p/l account and cash flow statement
|
|
|
annual
return (form mgt-7)
|
within 60
days of the date of agm (I.E. 28TH DAY OF NOVEMBER)
|
|
|
signing of
annual return
|
by any
director and company secretary
|
|
|
certification
by practising company secretary (form mgt-8)
|
required
|
|
|
newly incorporated
company
|
date of
first agm
|
within 9 months
from the closing of first f.y. (i.e. 31st december)
|
|
CLOSURE OF
FIRST F.Y.
|
a). if
incorporated on after 1st january 2015 then f.y. can of 15 months
or
b). if
before 1st january 2015 then upto 31st march of
continuing year.
|
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