Site iconSite icon SAG Infotech Official Tax Blog Upto 20% Off on Tax Software for You

MCA Annual Filing Forms Under Section 92 & 137 of Companies Act

All About MCA Annual Filing Forms

All the firms enrolled beneath the Companies Act 2013 or previous acts are needed to furnish the yearly return through the Ministry of Corporate Affairs. The forms to furnish the yearly return are prescribed beneath section 137 and section 92 correspondingly of the Companies Act 2013.

Annual Filing AOC-4, AOC-4 XBRL, AOC-4CFS & AOC-4 NBFC Forms

Beneath section 137 of the Companies Act, 2013 companies are needed to furnish their audited financial statement in Form AOC-4 in 30 days of the annual general meeting of the company. There are various forms as prescribed for distinct classes of companies. Indeed the mentioned class of the companies are needed to furnish their financials in extensible business reporting language (XBRL).

Sr. NoCompany Type
1“Companies listed with stock exchanges in India and their Indian subsidiaries”
2“Companies having paid-up capital of five crore rupees or above”
3“Companies having a turnover of one hundred crore rupees or above”
4The firms which are needed to prepare the financial statements under the Companies  (Indian Accounting Standards) Rules, 2015

But the mentioned companies are privileged from furnishing the financials statements in XBRL:

Further, One person company is needed to furnish a copy of the financial statements within 180 days from the closure of the fiscal year.

Some Essentials Attachment to Form AOC-4

Filing Fees of AOC 4 Form

S.no Share Capital of NominalFee Applicable
1Less than 1,00,000Per Document INR 200
21,00,000 to 4,99,999Per Document INR 300
35,00,000 to 24,99,999Per Document INR 400
425,00,000 to 99,99,999Per Document INR 500
51,00,00,000 or more  Per Document INR 600

The Signing of AOC-4 e-Form Under MCA

Prior to furnishing on the MCA website, the e-form AOC-4 needs to be signed in the digital method through any of the mentioned key managerial personnel of the firm:

You must know that the e-form is digitally signed by the Director/Manager/ Secretary/CEO/CFO

Professional Practising Certification (Except for Small Company)

The e-form AOC-4 requires to be certified through any of the mentioned practising professionals:

MCA Form MGT-7

Along with the Form AOC-4 firms, it needs to furnish the yearly return inside Form MGT-7/MGT-7A. There are various firms that want to furnish the yearly return in 60 days of the AGM. Indeed from FY 2020-2021, the commencement of the firms (management and administration) revision rules 2021 one-person company and small company is needed to furnish the yearly return in Form MGT-7A.

Certificate Through the Company Secretary in Practice

The mentioned class firms are needed to obtain the certificate in Form MGT-8:

Obligatory Attachments to Form MGT-7/MGT-7A

Filing Fees of MGT 7 Form

S.no Nominal Share CapitalFee applicable
1Less than 1,00,000INR 200 Per Document
21,00,000 to 4,99,999INR 300 Per Document
35,00,000 to 24,99,999INR 400 Per Document
425,00,000 to 99,99,999INR 500 Per Document
51,00,00,000 or moreINR 600 Per Document

The Signing of MGT-7 e-Form Under MCA

Prior to furnishing the MCA website, the e-Form MGT-7 needs to be digitally signed through any director of the firm.

Certification of the practicing professional (excluding the small company/OPC a company having a company secretary in employment).

The e-form requires to be certified through any of the next practicing professionals:

Exit mobile version