May 13, 2013

CA-CS-ICWA-TAX PROFESSIONALS-PORTAL- COMPANY COMPLIANCE RELATED ANNUAL EFILING AS PER INDIA COMPANIES ACT , 2013

UNIVERSAL KNOWLEDGE HUB 

Companies incorporated under the Companies Act 2013,
 are required to file the following Forms with the Registrar 
of Companies (ROC) every year: 

S. No.

Document

e-Form

1

Balance-Sheet

AOC- 4  or  / AOC- 4 XBRL

TO be filed by all Companies

as the case may be

2

Profit & Loss Account

AOC- 4 or  / AOC- 4 XBRL

To be filed by all Companies

as the case may be

3

Annual Return

Form MGT - 7 / MGT - 8 to be filed by All Companies 

4

Compliance Certificate

Form 66 to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore





Form AOC- 4 XBRL is applicable in respect of the following companies


1. All  companies listed with any stock exchange(s) in 

India and their Indian Subsidiaries


2.  All companies having a paid up capital of Rs. 5 crores

 and   above



3.  All companies having a Turnover of Rs 100 crores or

 above.


However, the following type of companies are exempted

 for XBRL filings:

1. Banking Companies

2. Insurance Companies

3. Power Companies

4. Non banking Financial Companies (NBFCs) registered

 with RBI


POINTS TO BE REMEMBERED


1.  Balance Sheet and Profit & Loss Accounts are to be filed 
as two separate documents with different e-Forms.

2.   Each e-Form along with the relevant attachment(s) should be less than 2.5 MB

3.  The Balance Sheet, Profit & Loss Account and Annual Return
 are filed as attachments to the respective e-Forms

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