As a part of annual efiling, companies incorporated under the companies act, 1956 are required to efile the following documents with the registrar of companies roc. The basics of annual tax filing for startups due dates. Efiling balance sheets in xbrl format with mca chartered club. Cfos by the new rulebook firms can convert overseas borrowings into. Roc filing annual filing compliance management for.
Mca company law settlement scheme clss 2014 for two. Form 20b should be filed within 60 days from the date of agm. Faqs on xbrl eforms form 23acxbrl and form 23acaxbrl. Form 23ac, 23aca, 23ac xbrl, 23aca xbrl, 20b, 21a under companies act, 1956. Appearances before and reports to the congress section 3. Practicing company secretaries pcs render various value added services to corporate and individual clients under various statutes. Enter incometax pan in case the person signing the eform is a. Professional bookkeeping services accounting service. Mca revised form 23ac and form 23aca applicable from. Due date of filing of eforms 23ac nonxbrl or 23aca nonxbrl as per new schedule vi is extended without any additional fees general circular no.
One of the worst nightmares of businessmen is recording the transactions and preserving bills and invoices to back financial statements. The additional fees shall become payable in respect of 23ac, 23aca, 23ac xbrl, 23aca xbrl,20b,21a,mgt7, aoc4, aoc4 xbrl and aoc4 cfs. Value added tax vat works contract tax wct central sales tax cst. Available at one place required to file under companies act 195620 registers all auto prepared statutory registers such as shareholders, share transfer, mbp1, charge, etc available at one place with export function. Due date of filing of eforms 23ac nonxbrl or 23aca. A practical tax practitioner course includes gst and income tax practitioner course, direct tax practitioner course, indirect tax practitioner course, itr efiling online training, itr filing online training, itr filing consultants course to help become a tax practitioner, e filing tax.
Ministries bury differences, find common ground, policy on sezs. Form 23aca instructions for filling of eform 23aca for filing profit and loss account and other documents with the registrar note. Professional certification in form 23ac and 23aca includes. In all other cases where the belated annual returns or balance sheetfinancial statement which were due to be filed whether under the companies act,1956 23ac, 23aca, 23ac xbrl, 23aca xbrl,20b,21a or the companies act, 20 mgt7, aoc4, aoc4 xbrl and aoc4 cfs additional fee as per the applicable slab for the period of delay up to 30th june. For example, at the time of incorporation, a company pays the registration fees, name approval fees and stamp duty to roc. Icsi advisory on additional fees on annual filing of company.
Businesssetup is a top rated legal consultant for company registration in bangalore, pune, mumbai and all over india. Filling of balance sheet and profit and loss account by companies in nonxbrl for the accounting year commencing on or after 01. Gst practitioner course, income tax practitioner course ica. Within 60 days from date of agm or 31 st october, 2015 whichever is later. Company law structure of additional fees in respect of. February 6, 20 posted by india briefing reading time. Amendment, corrigendum, form 23ac, form 23aca, forms, mca, notifications, rules. Company registration process in india can be completed in 5 8 working days. Implications of section 77 of the cgst act read with section 19 of the igst act it is possible for taxable person to come across situations where he has paid the wrong nature of tax viz, cgst and sgst utgst in lieu of igst and vice versa. Existing form 23ac and 23aca shall continue to be there for filing by. Such change of additional fee structure encouraged the corporate to file their returns as early as possible so. Ministry of corporate affairs mca has made e filling of this return mandatory to every company. Ministry of corporate affairs annual efiling guidelines. Annual efiling guidelines ministry of corporate affairs.
Note that the traditional form 23ac and 23aca shall continue to be there for filing by companies to which xbrl filing is not applicable. For filing annual return by companies having share capital form 66. The information to be provided in the eform should pertain to the financial year. Compliances related eforms aoc4, mgt7, adt1, dir12,23ac, 23aca etc. Yes, revised filing of all annual filing eforms except form 23ac aca can be done in respect of the forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing.
Balance sheetprofit and loss account forms 23ac and 23aca. What is the process to file roc tax filing in india. The company can file the form 23ac xbrl and form 23aca xbrl without additional fees up to 30th november 2011 or 60 days from due date of filing, whichever is later. Amendment of the companies central governments general rules and forms 6th amendment rules, 2012 for form 23ac and 23aca posted.
Version of forms form 20b, form 23ac, form 21a, form 23aca. Relaxation of additional fees and extension of last date of in filling of cra 4 cost. Clss2014 has been extended by one month to 15112014 read more click here. You can view full text of the directors report for jaisukh dealers ltd. The company has paid listing fees to the exchange for the. Such details needs to be filed in form 20 b, 23ac, 23aca every year. Roc filing and roc compliance with annual return filing online with lowest fee for small business with govt startup india certified portal myonlineca. Efiling of roc forms, returns and documents advisory. Companies to comply mandatory annual compliance advisory. Annual filingcompliance with roc for a private limited company. Version of forms form 20b, form 23ac, form 21a, form 23aca, form 66, form 23aca xbrl, form 4 llp, form fc4, form 23b, form. Balance sheet and profit and loss account form 23ac 23aca 29.
Company registration is free for first time entrepreneurs. In order to ensure smooth filing and to avoid last minute rush, it has specified due dates of filing of these forms as per revised schedule vi without any additional fees in the following manner. It should be noted that the total size of the eform 23aca should not exceeding 2. The ministry of corporate affairs has issued general circular no. Returns of roc not filed and books of accounts and other books also taken.
The companies registration offices and fees second amendment rules 2018 has been notified on 7th may 2018. Whether the existing form 23ac and form 23aca are to be used for filing balance. What is vat, when and to whom it is applicable registration. Roc complainces advisory, tax and regulatory compliance in. Mca has given exemption of additional fee for filing the financial. It experts at taxmantra help you with roc annual filing online in india. Mcaextends the due date for filing of non xbrlform 23ac. Penalty or additional fee for delay in filing roc forms. Companies act 20 earlier companies act 1956 requires comp anies to file their annual return form 20b, 21a and financial statements form 23ac and 23aca on mca portal within the prescribed time as per sections 92, 7 and 403 of the companies act, 20. Mca has given exemption of additional fee for filing the financial statements in xbrl mode for the financial year 201011. And in the one given by me it does not specify form 23ac and 23aca.
Gst paid under wrong heads igst instead of cgst sgst. Section 2201 there is no requirement for payment of separate filing fee for filing of profit and loss account by a company in eform 23aca, it has been linked with the eform 23ac. After the eform has been filled, click the prescrutiny button to prescrutinise the eform. Fees charged by company secretary for professional. Compliance calendar seeks to provide research based blogsarticles and experts views on various critical topics and burning issues completely free with zero subscription cost while at the same time, we insist on providing uptodate information to our corporate fraternity and professionals like cscacmalawyers, students and the layman. For filing compliance certificate by companies having paid up capital of rs. Audited financial result for the half year ended on 31. Compliance startup company llp registration gst return. The roc fees would depend upon amount of authorised capital.
The company can file the form 23acxbrl and form 23aca xbrl without additional fees up to 30th november 2011 or 60 days from due date of filing, whichever is later. One person company opc compliance and annual filing. The initial submission fees and late fees for a company with a minimum share capital requirement. Additional fee as per applicable slab for the period of delay up to 30th june, 2018 plus. Do we have the option to file detailed balance sheet and profit and loss account with the. With a view to harmonize the diverse practices followed by pcs while charging professional fees for rendering such services and to provide the guiding principles for fixing the fee, the practicing company secretaries committee of the council of the institute of. Filing of returns 23ac23aca procedure to apply for din cin and filing of final reports 3. For filing balance sheet by all companies form 23aca. Maintaining book of accounts it is vital for all companies to keep up book of accounts to conform to the law as well as. Condonation of delay scheme, 2018 linkedin slideshare. Types of registration, who should apply and when should apply, penalties for non.
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