Annual filing (in-connection with AGM) _ An Overview

ROC Annual filing (in-connection with AGM):

1. Hold a Board Meeting:

·         To  Authorize the auditor for the preparation of financial statements.

·         To Authorize the Director / Company Secretary for preparation of Board Report and Annual Return and other relevant drafts.

2. Hold another Board Meeting

·         To approve the draft financial statements, Board Report and Annual Return

·         to fix the day, date, time and venue for the upcoming AGM.

Kindly Note that : Board Meeting intimation has to be sent to the directors physically / electronically at least seven days before meeting along with Agenda including notes to agenda thereof and  other necessary documents.

In case of Listed Company :

·         Intimation required to be sent to the Stock Exchange.

·         Press Release for Board Meeting in Newspaper and on website of the company

3. Conduct  Annual General meeting of the Company and pass the necessary resolutions.

Notice contained : Ordinary Resolutions (ADDA) and Special Resolutions.

Ø Some Important notes

·         Financial statement (standalone & consolidated both) 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. (As per Section 134 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. (As per Section 101 of the Companies Act, 2013)

·         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. (As per Section 101 of the Companies Act, 2013)

Kindly note that the financial statements are considered final only when the same is approved by the shareholders of the Company at the Annual General Meeting.

E-Forms to be Filed for ROC Filing Return (AGM)

Name of E-form	Purpose of E-form	Due date of filing
Form ADT-1	Appointment of Auditor	15 days from the conclusion of AGM.
Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)	Filing of Annual Accounts	30 days from the conclusion of the AGM (In case of OPC within 180 days from the close of financial year)
Form AOC-4(XBRL)	Filing of Annual Accounts in XBRL mode	30 days from the conclusion of the AGM
Form MGT-7	Filing of Annual Return	60 days from the conclusion of AGM.
Form CRA-4	Filing of Cost Audit Report	30 days from the receipt of Cost Audit Report
Form MGT-14	Filing of resolutions with MCA regarding Board Report and Annual Accounts	30 days from the date of Board Meeting

Board Meeting Requirements:

·         Notice of Board Meeting

·         Agenda

·         Notes to Agenda

·         Previous Meeting Minutes

·         Attendance Slip/Register

·         Notice of AGM

·         Directors Report

·         Financial Statements along with annexure,

·         Cost Audit Report

·         Independent Audit Report

General Annual Filing Forms Includes:

Form AOC-4 – Filing Financial Statements

Form MGT -7 : Annual Return (Shareholders List is mandatory)

ADT-1 : To appoint Auditors for Max. 5 years (form is not required to file for ratification)

Thanks & Regards

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