As a part of Annual Filing, Companies incorporated under the Companies Act 1956, are required to file the following eForms with the Registrar of Companies (ROC):
1-Form 23AC : For filing Balance Sheet (applicable to all Companies other than select class of Companies)
2-Form 23ACA : For filing Profit & Loss Account (applicable to all Companies other than select class of Companies)
3-Form 23AC-XBRL : For filing Balance Sheet in XBRL format (applicable to select class of Companies)
4-Form 23ACA-XBRL : For filing Profit & Loss Account (applicable to select class of Companies)
5-Form 20B : For filing Annual Return by Companies having share capital
6-Form 66 : For filing Compliance Certificate by Companies having paid up capital of Rs. 10 lakh - Rs. 2 crore
7-Form 21 A : For filing Annual Return by Companies not having share capital
Do's and Don't's
Apply for DIN from the MCA Portal in case you don't have DIN
Obtain Digital Signature Certificate (DSC) from any Certifying Authority) in case you don't have one.
Check the Master Data of your Company on the MCA portal, should there be any error, please get it corrected from the respective ROC office.
Register the Digital Signature Certificate of the authorized signatory/ies of the Company on MCA portal.
Download the latest version of the eForm and Instruction Kit from the MCA portal
Read the instruction kit carefully before filling the Form and pre-scrutanising it. You will need to be connected to the Internet for doing the online pre-scrutiny of the Form.
You can use the PDF conversion facility available on the MCA Portal. Business Users can upload a word/excel document on MCA portal for conversion and the converted PDF document will be sent by email to the user, automatically by the system.
Upload the Form on MCA portal or visit the nearest Registrar's Front Office (RFOs) with the soft copy of your eForms, for assistance. You can opt for bank challan, online payment through Credit Card or Net banking.
Do not wait for the last date. To avoid rush and pressure on MCA as well as banking systems, please file at the earliest.
Do not fill up the eForms in a hurry. Read the guidelines carefully before filling them.
Do not forget to pay the filing fees at any authorized bank branch before the expiry date of the challan. If the challan expires, the Form filed shall not be considered for approval and the Company shall be required to upload the eForm again.