ANNUAL FILING IN ROC

As a part of Annual Filing, companies incorporated in India - including subsidiaries of foreign companies, joint venture companies and others, under the Companies Act, 1956 are required to file the following documents for annual filing along with the e-Forms with the Registrar of Companies (RoC) with proper jurisdiction over the company:


Balance-Sheet in Form 23AC to be filed by all companies
Profit & Loss Account in Form 23ACA to be filed by all companies
Annual Return in Form 20B to be filed by companies having share capital
Annual Return in Form 21A to be filed by companies without share capital
Compliance Certificate Form 66 to be filed by companies with paid up capital between Rs. 10 lakh to Rs. 2 crore


Important Points to Remember


The Balance Sheet and the Profit & Loss Accounts are to be filed as two separate documents with different e-forms.
Each e-Form along with the relevant attachment should be less than 2.5 MB.
The Annual Return, the Balance Sheet and the Profit & Loss Account are filed as attachments to the respective e-Forms. So far, the users have been filing the attachments as scanned images of those documents. Please note that a scanned copy considerably increases the size of the document. As such, you are advised to use the Text file/ Excel sheets as such, convert the same into PDF by using the PDF converter and upload these attachments as PDF documents.
The MCA21 database in respect of Authorized Capital and Paid-up Capital may not be correct. The companies have been requested to apply for correction of Master Data in this respect. Since this process is taking time, the Ministry will be accepting the Authorised Capital and Paid-up Capital figures as declared by the companies in the respective forms pertaining to Annual Filings. Accordingly, the companies are requested to declare the correct amount on these points without waiting for formal correction in the database.

How to do the Annual Returns Filing
The companies can do Annual e-Filing in three different ways:

Efiling Through MCA Portal

The company representative can upload the e-Forms from the MCA21 portal through the ‘Annual Filing Process’ link (after registering oneself as a user of the portal) at his convenience from his office/ home. This is the most convenient way for e-Filing.

Efiling Through Facilitation Centres

The company representative can prepare the e-Form following the guidelines, copy them in a CD and go to the nearest Temporary Facilitation Offices (to be opened at Delhi, Mumbai, Kolkata, Chennai, Hyderabad, Bangalore, Ahmadabad, Pune, Kanpur and Jallandhar ) opened for the purpose of accepting Annual Filings e-Forms. During the normal days, the TFO staff will help the company representative to upload the form and generate a Challan. During last 10 days of Oct and Nov. CDs will be collected and an acknowledgment given. The files will be uploaded into the system subsequently and the company will have to download the challan from the link provided at the Annual Filing Corner of the portal after two working days of the submission. At Other locations where TFO’s/Collection Centre are not being opened, the eForms will be accepted at the existing Registrar’s Front Offices (RFO).

E-Filing through Certified Filing Centers (CFC's)

The company representative can also contact any of the Certified Filing Centers (CFCs) for the Annual Filing of e-Forms by paying the service charges to the CFCs. The details about the CFCs are available under the ‘CFC Corner’ on the MCA21 Portal.