The basics of annual tax filing for startups due dates and. Aug 18, 2015 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. Form number 20bmgt7 form for filing the annual return by a company having share capital. Form 23acxbrl and form 23acaxbrl ministry of corporate. Annual filing forms for companies act, 1956 23ac, 23aca. For filing compliance certificate by companies having paid up. Aug 29, 2014 the e form clss 2014 may be filed within three month of closure of the scheme. Form 66 form for submission of compliance certificate with the registrar.
Mca has given exemption of additional fee for filing the financial statements in xbrl mode for the financial year 201011. For filing balance sheet in xbrl format applicable to select class of companies form 23acaxbrl. There shall be a separate set of form 23acxbrl and form 23acaxbrl available on the mca portal for filing in xbrl form. The application for seeking immunity in respect of belated documents filed under the scheme may be made electronically in the e form clss 2014, after the documents are taken on file or on record or approved by.
Mca has given exemption of additional fee for filing the financial statements in. Aug 25, 2011 25 august 2011 form 66 is for compliance certificate if the company does not have any company secretary. This is the form to file profit and loss account of a company in electronic format. Annual filings 23ac, 23aca, 20b module 8 advanced tally erp 9 basic accounting in tally erp 9 basic inventory management in tally. 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. Revised form 23ac and form 23aca will be available on the mca portal, effective 12th august, 2011. Form 66, 23ac, 23aca should be filed within 30 days from the date of agm. Form 238 form for intimation for appointment of auditors. Company law structure of additional fees in respect of. One person company opc compliance and annual filing. Mgt7, aoc4, aoc4 xbrl and aoc4 cfs under companies act, 20. First fill up the form 23ac xbrl and form 23aca xbrl. Jun 30, 2017 the due date of filing of all forms, e form adt1, e form aoc4 and e form mgt7 is 27. Efiling of roc forms, returns and documents advisory.
Roc filing annual filing compliance management for. Aug 08, 2016 new forms 23ac and 23aca notified by mca aug 16, 2011. Existing form 23ac and 23aca shall continue to be there for filing by. The defaulting company shall pay statutory filing fees along with additional fees of 25% of the actual additional fee payable. Schedule d is a familiar form for most investors, but even the savviest capitalists can become confused about exactly what goes where. Annual compliance filing are required filings done by filing certain forms. Efiling of roc forms, returns and documents advisory, tax. Whether the existing form 23ac and form 23aca are to be used for filing balance. Form 23ac, 23aca, 23ac xbrl, 23aca xbrl, 20b, 21a under companies act, 1956. And in the one given by me it does not specify form 23ac and 23aca. Fees charged by company secretary for professional.
Form for filing balance sheet and other documents with the registrar, form 23ac form 23ac. It should be noted that the total size of the eform 23aca should not exceeding 2. Note that the traditional form 23ac and 23aca shall continue to be there for filing by companies to which xbrl filing is not applicable. Form 66form for submission of compliance certificate with the registrar. Iiptr offers job oriented accounting and taxation courses in mumbai. Efiling balance sheets in xbrl format with mca chartered club. Schedule d is a familiar form for most investors, but even the savviest capitalists can become confused about. Form 21a particulars of annual return for the company not having share capital. 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. Section 2201 there is no requirement for payment of separate filing fee for filing of profit and loss account by a company in e form 23aca, it has been linked with the e form 23ac. As per company law, the financial statements, annual return and related form of annual filing shall be filed within 180 days from date of closing of first financial year.
Due date of filing of eforms 23ac nonxbrl or 23aca. Form 20b form for filing annual return by a company having share capital. Due date of filing of eforms 23ac nonxbrl or 23aca non. Form for filing profit and loss account and other documents with the registrar. They are done annually and are done under the direction of the companies act, 20.
Jan 03, 2018 other associated documents, as applicable, in the case of a defaulting company i. Do we have the option to file detailed balance sheet and profit and loss account with the form as pdf attachment instead of xbrl format. Feb 08, 20 form 23aca compliance certificate under section 383a the company to which proviso to subsection 1 of section 383a is applicable, has to digitally file with the roc a certificate from a company secretary in whole time practice in form appended to the companies compliance certificate rules, 2001 within 30 days from the date of annual general. Form 23ac is to be filed for balance sheet which is applicable to all companies unless there is a special class of the same. Mca revised form 23ac and form 23aca applicable from. How to report a service fee on a 1040 schedule d form. Relaxation of additional fees and extension of last date of in filling of cra 4. Form 20b annual return to be filed by companies having share capital.
Thereafter, attach the validated and prescrutinised instance document for balance sheet to form. 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. Form 23aca instructions for filling of eform 23aca for filing profit and loss account and other documents with the registrar note. Form 21aparticulars of annual return for the company not having share capital. Penalty or additional fee for delay in filing roc forms.
Form 23ac, 23aca, 23acxbrl, 23acaxbrl, aoc4, aoc4cfs, aoc xbrl and aoc4 nonxbrl forms for filing balance sheet financial statement and profit and loss account. Aug 11, 2011 revised form 23ac and form 23aca will be available on the mca portal, effective 12th august, 2011. You can upload the remaining other parts of attachments separately using additional attachment sheet as below. 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.
Ministry of corporate affairs annual efiling guidelines. The companies act, 1956 provides for and casts an obligation on companies incorporated under the act to file various forms, returns and documents under various sections with the registrar of companies roc in an electronic mode within the prescribed time along with the prescribed fees or with payment of additional fees in the event of delayed filing. The e form clss 2014 may be filed within three month of closure of the scheme. Form 20b is for filing annual returns by companies. The institute of company secretaries of india constituted. Notice of address at which books of account are maintained, form 23aa form 23aa. Mca company law settlement scheme clss 2014 for two. Professional bookkeeping services accounting service. Form 20b should be filed within 60 days from the date of annual general meeting. For filing compliance certificate by companies having paid up capital of rs. Under the rocefiling, every company has to file its annual accounts and annual return as per the companies act, 20 within 30 days and 60 days respectively in a computerized mode along with the prescribed fees or with the number of. Form 66, 23ac, 23aca should be filed within 30 days from the date of annual general meeting. Roc filing annual filing compliance management for company.
Moreover in few cases ddo raised a cross question where it is. After the eform has been filled, click the prescrutiny button to prescrutinise the eform. Best institute in mumbai for accounting and taxation we offer practical accounting courses. Sep 29, 2012 the ministry has issued general circulars no. Form 20b is for filing annual returns by companies having share capital.
Frequently asked questions faqs blog for ca page 7. Mca notifies god father day 01072018 additional fee of rs. Filling of balance sheet and profit and loss account by companies in nonxbrl for the accounting year commencing on or after 01. Fees charged by company secretary for professional services. Form for filing annual return by a company having share capital with the registrar section 159. The structure of additional fees which had been applicable from 5122010 is elaborated with an example as follows. Stamp duty rates for form 1, form 5 and form 44 mar 15, 2011. Faqs on xbrl eforms form 23acxbrl and form 23acaxbrl. Forms mgt7, aoc4, aoc4 xbrl and aoc4 cfs under section 92 annual return or 7 annual financial statement of the companies act, 20 ii. There shall be a separate set of form 23ac xbrl and form 23aca xbrl available on the mca portal for filing in xbrl form. Form 21a annual return to be filed by companies not having share capital.
Such details needs to be filed in form 20 b, 23ac, 23aca every year. Such change of additional fee structure encouraged the corporate to file their returns. Form 23ac, 23aca, 23acxbrl, 23acaxbrl, aoc4, aoc4cfs, aoc xbrl and aoc4nonxbrl forms for filing balance sheet financial statement and profit and loss account. Ministry of corporate affairs mca has made e filling of this return mandatory to every company. For filing balance sheet by all companies form 23aca. Version of forms form 20b, form 23ac, form 21a, form 23aca. If you pre scrutinise form 23ac with the following dates. Sep 01, 2014 the defaulting company shall pay statutory filing fees along with additional fees of 25% of the actual additional fee payable. For filing annual return by companies not having share. Erp 9 advanced inventory management tax deducted at source in tally. The basics of annual tax filing for startups due dates. Ministries bury differences, find common ground, policy on sezs.
In most of the cases even after employees raises the query to ddo that why he has dis qualified the of other type of fees for the purpose of section 80c. Form 23aca profit loss account to be filed by all the companies. Mca revised form 23ac and form 23aca applicable from 12th. New forms 23ac and 23aca notified by mca aug 16, 2011. Form 23b adt1 form for intimation for appointment of auditors. Due date of filing of eforms 23ac nonxbrl or 23aca nonxbrl as per new schedule vi is extended without any additional fees. Return of allotment to be filed by the company at the time of allotment of shares. Mcaextends the due date for filing of non xbrl form 23ac and form 23aca sep 29, 2012. Form 23aca is to be filed for the purpose of filing the profit and loss account.
For filing annual return by companies not having share capital. Yes, revised filing of all annual filing forms except form 23ac aca and form 23ac xbrl 23aca xbrl can be done in respect of the forms already filed but the fees for subsequently revised filing shall be charged, assuming it as a new filing. Annual filings 23ac, 23aca, 20b module 8 advanced tally erp 9 basic accounting in tally erp 9. Annual compliance filing with registrar of companies. Already expired before 30th june 2018, 23ac, 23aca, 23ac xbrl, 23aca xbrl, 20b, 21a under companies act, 1956 and. Aug 31, 20 due date for filling of roc returns for fy 2012 posted on august 31, 20 by finhealth the prerequisite of annual roc filings of a private limited company or a limited company is the audited financial statements i. Civic center, mmgs marg, dadar east, dadar, mumbai, maharashtra 400014 courses advance diploma in gst. Roc filing roc compliance annual return filing myonlineca. The information to be provided in the eform should pertain to the financial year. They are general filings and all the money related records ought to be kept up deliberately with a specific end goal to document precise annual.
All stakeholders are requested to use new version w. For filing annual return by companies having share capital form 66. Roc filing and roc compliance with annual return filing online with lowest fee for small business with govt startup india certified portal myonlineca. Step by step process for additional attachments to form 23ac. For filing annual return by companies having share capital. Rocefiling virtual office in delhi is devoted to file. Admission fees, computer fee, science class fees,practical fees, exam fees etc are not being allowed. Yes, revised filing of all annual filing forms except form 23acaca and form 23acxbrl 23acaxbrl can be done in respect of the forms already filed but the fees for subsequently revised filing shall be charged, assuming it as a new filing. Other associated documents, as applicable, in the case of a defaulting company i.
Such change of additional fee structure encouraged the corporate to file their returns as early as possible so. Compliance startup company llp registration gst return. The due date of filing of all forms, eform adt1, eform aoc4 and eform mgt7 is 27. Gst practitioner course, income tax practitioner, tax.
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