Ministry of Corporate
Affairs extended the last date of filing financial statement and annual return for
financial year 2017-18 by the Companies without any additional fee till 31st
December, 2018 vide general circular no. 10/2018. After 31st
December, 2018 an additional fee of Rs. 100 per day will be levied.
Company registered
under Companies Act, 2013/Companies Act, 1956 or any other previous law need to
file their financial statements and annual return every year. The provisions
related to annual filing are as follows:
|
e-Form
|
Section
|
Provisions
|
Time limit for
filing
|
Extended date
as per circular no. 10/2018
|
|
AOC-4
|
Section 129 and Section 137 read
with Rule 12 of the Companies (Accounts)
Rules,
2014
|
Every
company needs to file its financial statements and mandatory attachments, via
e-Form AOC-4 with the registrar of companies.
|
Within
30 days of date of AGM
|
31st
December, 2018
|
|
AOC
– 4 (CFS)
|
Section
129 and Section 137 read with Rule 6
and 12 of the Companies (Management
and Administration) Rules, 2014
|
Where
a company has one or more subsidiaries, it shall, in addition to its’ own
financial statements, also prepare a consolidated financial statement of the
company and of all the subsidiaries in the same form and manner as that of
its own which shall also be laid before the annual general meeting of the
company along with the laying of its financial statement.
A
copy of consolidated financial statements shall be filed with the Registrar
of Companies via e-form AOC – 4 (CFS)
|
Within
30 days of date of AGM
|
31st
December, 2018
|
|
AOC-4
(XBRL)
|
Section 129 and Section 137 read
with Rule 12 of the Companies (Accounts)
Rules,
2014 read with Companies (Filing of documents and forms in Extensible
Business Reporting Language) Rules, 2015
|
Every
Company (meeting any one or more of below criteria) :
1.
Listed on a recognised stock exchange
2.
Having paid-up capital of Rs. 5 cr or more
3.
Having turnover of Rs. 100 cr or above
4.
Covered under Companies (Filing of documents and
forms in Extensible Business Reporting Language) Rules, 2011
is required to
mandatorily file it’s financial statement in Extensible Business Reporting
Language (XBRL) format via e-form AOC-4 (XBRL)
|
Within
30 days of date of AGM
|
31st
December, 2018
|
|
MGT-7
|
Section
92(1) read with Rule 11 of Companies (Management and Administration) Rules,
2014
|
Every
company shall prepare and file it’s annual return to the registrar of
companies via e- form MGT – 7.
The
annual return, filed by a listed company or a company having paid-up share
capital of ten crore rupees or more or turnover of fifty crore rupees or
more, shall be certified by a Company Secretary in practice and the certificate
shall be in Form No. MGT - 8
|
Within
60 days
of
date of AGM
|
31st
December, 2018
|
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