Monday, 30 November 2015
Due Dates for annual ROC filings extended for MGT-7 and AOC-4
With a meager time of 13 days and 30 days to fill out MGT-7 & AOC-4 respectively, an extension of due date has been made by MCA on 30 November, 2015 vide General Circular No. 15/2015. After requests from ICSI and practicing professionals, MCA has decided to make this extension. This extension was however widely expected.
The extension of last date is made upto 30 December, 2015, easing up the air of tension surrounding professionals in the last fortnight of this November. This is effective for all forms including MGT-7, AOC-4, AOC-4 (XBRL), AOC-4 (CFS) The circular released today can be found below:
Or you can head over directly to MCA to view to the circular by clicking here.
Read More about penalties for late filing here.
Don't hesitate to comment below your opinions, or contact us directly using the form at the end of the page.
Saturday, 28 November 2015
Fee and Penalty / Additional Fee for Delay Filing of ROC Annual Filing Forms
Additional Fee (or)
Penalty for Late/Delay Filing of ROC Forms (Annual Filing Forms Like MGT-7, AOC-4, Etc.,).
Fee for particular Form / Document is prescribed by The Companies (Registration Offices and
Fees) Rules, 2014. As per the Rules Fee per document is based on the
Companies Share Capital. In the Below mentioned categories the Companies are
divided
1. Companies Having Share Capital
2. Companies Not having Share Capital
Fee Prescribed is as Follows
For Companies Having
Share Capital
NOMINAL SHARE CAPITAL
|
FEE APPLICABLE
|
Less than 1,00,000
|
Rs.200 Per Form/Document
|
1,00,000 to 4,99,999
|
Rs.300 Per Form / Document
|
5,00,000 to 24,99,999
|
Rs.400 Per Form / Document
|
25,00,000 to 99,99,9999
|
Rs.500 Per Form / Document
|
1,00,00,000 and More
|
Rs.600 Per Form / Document
|
For Companies Having
No Share Capital
Rs.200 Per Form / Document
Additional fee is as Follows
PERIOD OF DELAYS
|
ALL FORMS
|
Up to 30 Days
|
2 times the Normal Fees
|
More than 30 days and Up to 60 Days
|
4 times the Normal Fees
|
More than 60 days and Up to 90 Days
|
6 times the Normal Fees
|
More than 90 days and Up to 180 Days
|
10 times the Normal Fees
|
More than 180 Days
|
12 times the Normal Fees
|
For Calculation of Fee from MCA site Click
Due Date / Time Limit for Filing MGT-7 (Annual Return)
MGT-7 is the Form/Document for Filing Annual Return of the
Company.
Following are the Legal Provisions that Govern the
Form/Document (MGT-7)
1. Section 92 of Companies Act, 2013
2. Rule 11 & 12 of Companies (Management
and Administration) Rules 2014
Section 92 of Companies Act, 2013 deals with /
Governs the MGT-7. It Says as follows “Every company shall prepare a return
(hereinafter referred to as the annual return) in prescribed form i.e., MGT-7,
containing the particulars as they stood on the close of the Financial year as
Prescribed in the Act.”
Rule 11 of Companies (Management and Administration) Rules
2014 says as Follows
·
Every Company shall prepare its Annual
Return in Form No. MGT-7
·
Certification of Company secretary in Practice
shall in Form No. MGT-8 to be attached to MGT-7 if the Company falls in the
Category of Compliance.
Rule 12 of Companies (Management and Administration) Rules
2014 says as Follows
·
A Copy of the annual return shall be
filed with the registrar with such fee as may be specified for the purpose.
The Time Limit for Filing MGT-7 is as Follows
1.
In Case of Company Other than OPC
·
Within 60 Days of AGM Date or Due Date For
AGM, Whichever is earlier.
2.
In Case of One Person Company
·
Within 60 Days form the End of the
Financial Year plus 6 months. i.e., for Example For the Financial Year 2014-15
the Due date to File MGT-7 is 30th Nov, 2015
Thursday, 26 November 2015
LLP Forms
List of Forms applicable for LLP (Limited Liability
Partnership).
Form Name
|
Description
|
Form 1
|
Application for
reservation or change of Name
|
Form 2
|
Incorporation
Documents and Subscriber's statement
|
Form 2A
|
Details In
Respect of designated Partners of Limited Liability Partnership
|
Form 3
|
Information with
regard to Limited Liability partnership agreement and Changes, if any, Made
therein
|
Form 4
|
Notice of
appointment, cessation, change in name/ address/designation of a designated
partner or partner. and consent to become a partner/designated partner
|
Form 4A
|
Notice of
appointment, cessation, change in particulars of a partners
|
Form 5
|
Notice for change
of name
|
Form 8
|
Statement of
Account & Solvency
|
Form 11
|
Annual Return of
Limited Liability Partnership (LLP)
|
Form 12
|
Form for
intimating other address for service of documents
|
Form 15
|
Notice for change
of place of registered office
|
Form 17
|
Application and
statement for conversion of a firm into Limited Liability Partnership (LLP)
|
Form 18
|
Application and
Statement for conversion of a private company/ unlisted public company into
limited liability partnership (LLP)
|
Form 22
|
Notice of
intimation of Order of Court/ Tribunal/CLB/ Central Government to the
Registrar
|
Form 23
|
Application for
direction to Limited Liability Partnership (LLP) to change its name to the
Registrar
|
Form 24
|
Application to
the Registrar for striking off name
|
Form 25
|
Application for
reservation/ renewal of name by a Foreign Limited Liability Partnership
(FLLP) or Foreign Company
|
Form 27
|
Form for
registration of particulars by Foreign Limited Liability Partnership (FLLP)
|
Form 28
|
Return of
alteration in the incorporation document or other instrument constituting or
defining the constitution; or the registered or principal office; or the
partner or designated partner of limited liability partnership incorporated
or registered outside India.
|
Form 29
|
Notice of (A)
alteration in the certificate of incorporation or registration; (B)
alteration in names and addresses of any of the persons authorised to accept
service on behalf of a foreign limited liability partnership (FLLP) (C)
alteration in the principal place of business in India of FLLP (D) cessation
to have a place of business in India
|
Form 31
|
Application for
compounding of an offence under the Act
|
Form 32
|
Form for filing
addendum for rectification of defects or incompleteness
|
Source :- MCA21
Form
regularly used ie., annually filed - they are as follows
1. Form 8 (Statement of Account & Solvency) Download and
2. Form 11 (Annual Return of Limited Liability Partnership (LLP)) Download
Attachments to Form 8 - P & L and Balance Sheet.
For P & L and Balance Sheet in Excel Form Click Here
Note :- Click on "download through your browser" in the download window to begin download
1. Form 8 (Statement of Account & Solvency) Download and
2. Form 11 (Annual Return of Limited Liability Partnership (LLP)) Download
Attachments to Form 8 - P & L and Balance Sheet.
For P & L and Balance Sheet in Excel Form Click Here
Note :- Click on "download through your browser" in the download window to begin download
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