About Company Annual Filling.
Every company is required to file the copy of annual
accounts and the required details in annual return as per The Companies Act,
2013. The Annual Accounts of the company is to be filled with ROC within 30
days and the Annual return is also to be filled 60 days from the conclusion of
the Annual General Meeting. The ROC filing of annual accounts is governed under
Section 129(3), 137, of The Companies Act, 2013 read with Rule 12 of the
Company (Accounts) Rules, 2014 and annual return is governed under Section 92
of the Companies Act, 2013 read with Rule 11 of the Companies (Management and
Administration) Rules, 2014.
Procedure of Annual
Filling
Ø
The
notice of Board Meeting should be sent to all the directors before 7 days and
acknowledgement for the same should be taken.
Ø
As
per Section 134 of the Companies Act, 2013 the financial statement, including
consolidated financial statement, if any, shall be signed on behalf of the
Board at least by the chairperson of the company where he is authorized by the
Board or by two directors out of which one shall be the managing director and
the Chief Executive Officer, if he is a director in the company, the Chief
Financial Officer and the company secretary of the company, wherever they are
appointed, or in the case of a One Person Company, only by one director.
Ø
As
per Section 101 of the Companies Act, 2013, a clear 21 days’ notice for the
general meeting shall be given to all the members, legal representatives of any
deceased person, auditor, and every director of the company by physical or
electronic mode. The notice should also contain the location map of the venue
of the general meeting as per Secretarial Standards and should be placed on the
website if any.
Ø
The
company shall prepare its books of accounts and keep at its registered office.
If the company chooses to place at any other place, then the company will have
to inform such to ROC in the prescribed form by passing a board resolution.
Ø
Once
the financial statements and the board report is adopted by the members in the
Annual General Meeting then the company is able to file the financial
statements and annual return in the prescribed forms.
Documents required for ROC Filling
Ø
Memorandum
of Association.
Ø
Articles
of Association.
Ø
Certificate
of Incorporation.
Ø
Financial
Statements.
Ø
Directors/KMP
Details.
Ø
Shareholders
Details.
Ø
Details
of Managerial Personnel.
Ø
Details
of Holding Co. / Subsidiary Co. / Associate Co.
What is included in our Package
Ø
Drafting
of notices relating to Board Meetings.
Ø
Drafting
of notices relating to Annual General Meeting and Extraordinary General
Meeting.
Ø
Minutes
of Meeting of Board and Members.
Ø
Annual
Report.
Ø
Board
Report.
Ø
Maintenance
of Statutory Registers like Register of Members, Register of KMPs and Register
of Managerial Personnel.
Ø
Compliance
by Directors.
Ø
Annual
Filling and its Documentation.