Filing of Roc Annual Returns

Filing of

ROC ReturnsDATE- 11th October, 2015Time-PRE LUNCH SESSION

VENUE- FARIDABAD BRANCH OF NIRC OF ICAI

Speaker- Ajay Garg Former Director, Corporation

Bank

COMPANIES ACT, 2013

ANNUAL FILING FORMS 2015

FILING OF ROC RETURNS…..

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Non XBRL filingAnnual Return

Board Report

Annual Filing

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Notice


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Annual Return

Section 92(1), Rule 11 (1) of Co.

Mgt. & Administration)

FORM MGT-7


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Financial StatementsS 129, S 137

FORM AOC-4/ AOC-4(XBRL)Form getting updated every alternate day


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Regularization of

Director

FORM DIR-12


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Approval of Financial Statements &Board

Report

FORM MGT-14(Deleted from Rules But

still there in Sec- 179(3) of the Act)


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Authorization For Related

Party Transaction

S- 188

FORM MGT-14(AOC-2 Needs to be attached

with Directors Report)


Section 121

Form MGT-15

Report on AGMListed Company

Within 30 days of AGM

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Information to the Registrar by Company

for appointment of Auditor

S-139, S-141

FORM ADT-1(No need in case of Ratification.

If ratification fails then Board empowered S139(8))


Section -93Form MGT-10 Listed companies to be more vigilant and informative

Reporting 15 days

Change in Shareholding Pattern of

•Promoters or

•Top 10 shareholdersTeam AGBians


ANNUALRETURN

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MGT-7 (Most Exhaustive

Form)

Annual Return (More

disclosures than Compliance

Certificate)Team AGBians


Attachments to MGT-7

•List of Share holders• Form MGT-8-LISTED & Others

COMPANIES- C7R11(2)• Approval Letter Extension of

AGM, if any

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Additional Disclosures-Annual Return

PAN of the Company

Principal Business Activity of the CompanyParticulars of Holding, Subsidiary, JV, Associate Companies

Turnover and Net worth as per CA 2013

Shareholding Pattern- Promoters & PublicTeam AGBians


Remuneration of KMP & Directors

Details of shares held by Foreign Institutional Investor

Meetings of members/class of members / Board / Committees of the Board of Directors

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Meetings of members

Details about committees

Meetings of various Committees along with attendance details

Compliance of Section 92(2), In Case of Listed & Other (10:50) Companies - Form MGT-8 (As an Annexure to MGT-7)

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Penalties Section 92(4)(5)Non submission of-Annual return within stipulated

time 60 days

SECTION -403 –within a period of 270 days from the completion of above 60 days

Officers in default -Imprisonment/fine /or both

Imprisonment-6 months

Fine- -50000 -5000000

Company--Fine-50000 -5000000

CSP- Fine – 50000-500000Team AGBians


Section -96 (1)One person company (OPC)

AGM

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Yes MGT -7

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FINANCIAL STATEMENTS

Non - xbrl

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Annexures to FORM AOC-4

Copy of financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents)

Company CSR policy as per sub-section (4) of section 135, if Any


Section 134 (6)Financial

StatementForm AOC-4

Clubbing of Forms 23AC&ACA

Approved by BOD Before Signed by Chairperson

Signed by Two Directors CEO / MD Must Also by CFO & CS In OPC, Signed By one

Director Team AGBians


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Annexures to FORM AOC-4

XBRLXBRL financial statements

duly authenticated as per section 134 (including

Board's report, auditors‘ report and other documents)

Statement of subsidiaries as per section129-Form AOC-1 (To be attached in respect of

Foreign subsidiaries)


Financial Statement

Digital SignaturesForm AOC-4/ Form AOC-4

XBRL

-Director/ Manager/ CEO/ CFO/ Secretary of the Company

-Certificate by Practicing Professional- CA/CS/CWA Team AGBians


FINANCIAL STATEMENTS

Xbrl

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Extensible Business reporting Language (XBRL ) Filing

Applicability-

Listed Companies Indian Subsidiaries of

Listed CompaniesCompanies having

Paid up share Capital Rs. 5 crore & above

Companies having turnover of Rs. 100 Crore & more

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Extensible Business reporting Language (XBRL ) Filing

Few Popular Software Vendors for XBRL –

Webtel Electrosoft Pvt. Ltd

Rhapsody Accounting and Advisory Services Private Limited

Alphabricks Technologies Private Limited Skorydov Systems Private Limited Softpark 21 India

Taxmann Allied Services Private Limited Relyon Softech Ltd

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MGT-14

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Approval of Financial

Statement & BR- Sec 179(3)(g)

Notification Dated 18.03.2015

Amendment in Rule 8 Chapter XII


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ADT-1

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Appointment of Auditor -Form ADT-1

Ratification of Auditor- NO form Specified

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If Ratification of Auditor Fails

Casual Vacancy

Power goes to the BOD

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Rotation of Auditors

Sec 139(2)

5 and 10 S139(2)L/PLC10/PTC20/

PB50CXIR6

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Annual FilingRight time to understand

Director’s Report, Auditor’s Report

and Annual Return

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NOTICETo

AGMTeam AGBians


Notice21 Days Clear

Notice

Members, Directors, Auditors Team AGBians


NoticeAGM at Shorter

Notice(Consent of 95% Shareholders)

Circular Dated 21.07.2015

Circulate financial Statements along

with Notice

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Agenda to AGMOrdinary Business

S102(2)Approval of FS, BR &

ARAppointment/ ratification &

Remuneration of Auditors

Ratification of Remuneration of Cost

AuditorRe/Appointment in place of / retiring of

DirectorsDeclaration of

Dividend

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Agenda to AGMSpecial BusinessApp. Of Independent

Directors Regularization of Additional Director

Authorization to Related Party

Reappointment/Remuneration of MD

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BOARD’S REPORT

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Additional Disclosures-Board Report as Per CA- 2013

Contract and arrangement with Related Parties-

Sec 188- Form AOC-2Amounts, if any, co. proposes to transfer to

ReservesTeam AGBians


Future Prospects (Material Changes)

Risk Management Policy

Revision of Financial Statements S131(1)

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• Conservation, Technology Absorption & Foreign exchange-S134(3)(m)-CIXR8(3)

• Corporate Social Responsibility As Annex.

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Formal Annual Evaluation Mechanism- L /PLC >25

Nature of Business, Change in Directorate/

KMP Change in Status of

Subsidiary, JV or Associate Companies Team AGBians


Details Relating To Deposits Covered Under Chapter V

Internal financial Control

Corporate GovernanceAppointment of

Cost Auditor-Sec 148 and Cost Audit Rules Team AGBians


Significant and Material Orders passed by the

Regulators or Courts or Tribunals, etc-

Name and Place of the Regulator, Court or tribunal

Date of OrderImpact of OrderWhether appealed at

higher forum or accepted Team AGBians


Disclosure under

SHWW (Prevention, Prohibition

and Redressal) Act, 2013

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Other Disclosures Disclosure under S131(1)- Revision of Financial Statement/ Board Report;

Disclosure under S149(10) - Appointment of Independent Director;

Disclosure under S177(8)-Audit Committee –rejection of recommendation

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Other Disclosures

Vigil Mechanism under Prov. to S177 (10)

Disclosure on under Prov. to S197(12)- Remuneration to Director

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Signing Provision-

Chairperson, if authorized by BOD

At least two directors, one of whom shall be MD

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AUDITOR’S REPORT

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COMPANIES (AUDITOR’S REPORT) ORDER, 2015

UNQUALIFIED OPINION

QUALIFIED OPINION

ADVERSE OPINION

Categories of Auditor’s Report

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COMPANIES (AUDITOR’S REPORT) ORDER, 2015Applicability:

Applicable to all companies except-Banking companyInsurance CompanySection 8 CompanyOne Person CompanyPrivate limited Company-

Paid up capital & reserves not more than 50 lac; and

Doesn’t have loan outstanding exceeding 25 lac at any point during financial year; and

Doesn’t have a turnover exceeding 5 crore Team AGBians


Usual Mistakes while doing MCA filing

Mismatch between e-forms and attached documents.

Mismatch between documents and details entered in Forms

Mismatch of name of city and area code

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Usual Mistakes while doing MCA filingSoftware updation

Improper, incomplete attachment not properly linked

Proper size of the Form

Attachments to be in .pdf form

Latest form to be filled and uploded

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Usual Mistakes while doing MCA filing

Registered DSCIgnorance of time limitsMembership No. of Secretary of Company to be registered with MCA

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Major Challenge

Filing on Time

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Ajay Garg Team AGBians

[email protected]

09811386723

FEELING HONORED WITH THIS DELIBERATION

THANK YOU….!!!!

http://www.agbcorplegal.com/