02/08/2017
As per the Companies Act (Amendment) Bill, 2017
Under Section- 92 (Filing of Annual Return) Companies shall be required to file the Annual Return within 60 days of AGM. Now, the additional time period of 270 days provided under Section-403 for filing of annual return is removed from this section.
The same amendment is there for filing of financial statements also under Section-137 and they shall be filed within 30 days of AGM (additional time period has been removed)
So now Annual Return and balance sheet etc has to be filed with ROC within due date else have to face serous consequences
Usually date of annual general meeting is taken as 30 sept of every year.
For this year it is say 30 September 2017 then roc filing has to be done as follows:
Form AOC 4 - containing details of audit report, caro report, balance sheet, profit & loss account, notes to accounts, significant accounting policies, directors report etc
This form has to be filed before 29 October 2017
Form MGT 7 - containing details of shareholders list, dates of board and annual general meeting, net worth of the company, etc
This form has to be filed before 28 November 2017
In view of this, it is herewith informed to arrange the audited financial statements and all other annual filing documents at least by end of September 2017 so that all compliances can be done on time to avoid future consequences.