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• 1

  What is Annual Filing?

  As a part of Annual Filing, Companies incorporated under the Companies Act 1956 or Companies Act 2013, are required to file the following eForms with the Registrar of Companies (ROC):

  Form 23AC : For filing Balance Sheet (applicable to all Companies other than select class of Companies)

  Form 23ACA: For filing Profit & Loss Account (applicable to all Companies other than select class of Companies)

  Form 23AC-XBRL: For filing Balance Sheet in XBRL format (applicable to select class of Companies)

  Form 23ACA-XBRL: For filing Profit & Loss Account (applicable to select class of Companies)

  Form 20B : For filing Annual Return by Companies having share capital

  Form 66: For filing Compliance Certificate by Companies having paid up capital of Rs. 10 lakh - Rs. 2 crore

  Form 21 A : For filing Annual Return by Companies not having share capital

  Form AOC-4 : For filing financial statement and other documents (For FY start on or after 01.04.2014)

  Form AOC4- CFS: Form for filing statement containing salient features of consolidated financial statement of a group (For FY start on or after 01.04.2014)

  Form AOC4-XBRL: For filing XBRL document in respect of financial statement and other documents (For FY start on or after 01.04.2014)

  Form MGT-7: Form for filing Annual Return by Companies having share capital (For FY ending on or after 01.04.2014)

• 2

  There are similar names of certain Annual eForms i.e. 23AC/23ACA, 23AC-XBRL/23ACA-XBRL and AOC-4, AOC4-XBRL. Which forms should I file?

  There are certain classes of Companies which are required to file their Balance sheet and Profit and Loss or Financial Statements in XBRL.

  • All companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or

  • All companies having paid up capital of Rupees five crore and above; or,

  • All companies having turnover of Rupees one hundred crore and above; or

  • All companies which were hitherto covered under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011: However, Banking, Power, NBFC and Insurance Companies are exempted from XBRL filing till further orders.

  For filing 23AC/ACA XBRL stakeholders are required to use taxonomy based upon new Schedule VI of the Companies Act, 1956.

  For filing AOC-4 XBRL stakeholders are required to use taxonomy based upon Schedule III of the Companies Act, 2013 For more details, you may refer to the FAQs provided in relation to XBRL forms at the below link:

  http://mca.gov.in/XBRL/xbrl_eform_faq.html

• 3

  I am unable to file Addendum or Additional Attachment for AOC-4. What should I do?

  Please find below the steps to fill 'Additional Attachments/Addendum' form of AOC-4:

  1. Fill the form completely.

  2. Click on Verify button.

  3. Attach the DSCs.

  4. Click once again on Verify button (Form will be prescrutinized here).

  5. After success message is displayed in the previous step, save the 'Additional Attachments/Addendum' form.

  6. Upload the AOC-4 form now along with Additional Attachments/Addendum using linked filing.

• 4

  How do I fill up the Annual eForms ?

  1. Go to the My Services tab provided at the home page of the MCA Portal and down load the applicable eForms following the link “Download eForms”

  •23AC

  •23ACA

  •23AC-XBRL

  •23ACA-XBRL

  •20B

  •21A

  •66

  •AOC-4

  •AOC-4 CFS

  •AOC-4 XBRL

  •MGT-7

  Please note that only the latest version of eForm available on the MCA portal should be used for e-Filing.

  2. Enter the CIN and click the Pre Fill Button. Your computer should be connected to the Internet. Some of the fields viz. Company Name, Registered Address will be automatically filled by the system. In case there is any discrepancy in the data please contact the RoC, for doing the necessary correction.

  3. Fill up the rest of the fields in the eForm and attach the applicable attachments. Make sure that the total size of the eForm including all the attachments does not exceed 2.5 MB. If the file size of Form 23AC/AOC-4 exceeds 2.5MB, please use Additional Attachment Sheet.    (70 KB) Please follow the step-by-step process, for uploading the Additional Attachment Sheet.

  4. Click on the Check Form button. If you have not filled all the required data, the system will alert you about the same. Please do the necessary corrections in case of any errors.

  5. Click the signature box in the e-form and affix the digital signature certificate by using the 'Sign and Save As' option. Please use the Digital Certificate(s) of the authorised signatories only.

  6. Click on the Pre-scrutiny button. Make sure that your computer is connected to the Internet. System shall alert you if there are any errors, Please do the necessary corrections after clicking the ‘Modify’ button and repeat Step (4) to (6). Once Pre-scrutiny is successful, the system will lock the Form. In case the size of the eForm including the attachment is more than 2.5 MB, the pre-scrutiny will not be successful.

• 5

  What is Pre-Scrutiny ?

  Once you have filled up the eForm and done “Check Form”, you are required to click the “Pre-Scrutiny” button on the eForm. Please ensure that when you click this button, your computer is connected to the internet. In case the MCA system finds some inconsistency in data, it will throw an error and advise the user to do the necessary rectifications. In case you have filled up the eForm correctly, the system will “lock” the eForm. If you need to modify any data after the successful pre-scrutiny, click on the “Modify” button. This will “Unlock” the eForm and remove the Digital signature (if already made) after which you can carry out the required modifications. Once the modifications are over you are required to do the Pre-Scrutiny again.

• 6

  Can I rectify date of AGM after prescrutiny of an Annual filing eForm? Will I need to prescrutinise the Form again?

  Whenever you make a rectification in the eForm, you are always required to do prescrutiny again. The process of rectifying the AGM date after having done the pre-scrutiny of any annual filing eForm before, is explained below:

  MGT-7 already Pre-scrutinised & Form AOC-4 or AOC-4-XBRL being Prescrutinised

  Following dates are entered in the pre scrutinised Form MGT-7

  •Financial Year- 31.03.2015

  •Actual date of AGM- 31.07.2015

  •Due date of AGM- 30.09.2015

  AOC-4 or AOC-4-XBRL with the following dates:

  •Financial Year- 31.03.2015

  •Actual date of AGM- 30.08.2015

  •Due date of AGM- 30.09.2015

  Please note that Actual date of AGM entered in AOC-4 or AOC-4 XBRL is (30.08.2015) is different from date entered in already pre scrutinised MGT-7 (31.07.2015). At the time of “Check Form” the system displays the message "Please ensure that the AGM date/ AGM due date/ AGM extension date entered in the annual filing Forms (MGT-7/AOC-4 or AOC-4 XBRL) are same for the respective financial year”. In case of discrepancy, the pre scrutiny of the Annual Filing Forms, being pre scrutinised later shall be impacted and you shall be required to pre scrutinise those Forms again. If you proceed and pre scrutinize Form AOC-4 or Form AOC-4 -XBRL, the system shall reject the pre scrutiny of MGT-7, as it contained AGM date which is different from Form being pre scrutinised.

  You are required to prescrutinise Form MGT-7 again with the correct date (As mentioned in Form AOC-4 or AOC-4 XBRL) for the same financial year.

• 7

  Can we do revised filing of already filed Annual filing eForm?

  Yes, revised filing of all Annual filing eForms except Form 23AC/ACA and Form 23AC-XBRL/ 23ACA-XBRL can be done in respect of the Forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing.

  Note: Revised filing of AOC-4/AOC-4 CFS/AOC-4 XBRL is allowed, only for the purposes defined under section 130/131 of the Companies Act, 2013

• 8

  I am getting the error message "Signature field is unsigned" while uploading annual filing Forms.

  This error is displayed when the annual filing Form is not properly saved after being digitally signed and pre-scrutinised. Please save the eForm after applying your Digital Signature Certificate and pre-scrutinising it.

• 9

  How do I upload the Form myself from my office?

  1. Go to the My Services Tab on the MCA Portal. Click on the "Upload eForm" button

  2. Once eForm is uploaded on MCA portal, system will show the details of fee to be paid.

  3. On clicking on the payment link, the MCA System will provide the payment option screen by which the user can opt for payment by:

  •Credit or Debit Card or

  •Challan or

  •Internet Banking or

  •Pay later or

  •NEFT

  In case Credit or Debit Card option is selected the user is redirected to the Payment Gateway interface where he will have to enter the Credit or Debit Card Details like Card Number, Expiry Date, Card Member Name and CVV Number. If the details are correct the payment will be made, Acknowledgement is displayed containing Service Request Number (SRN) and Payment Receipt is generated for the user.

  In case the user opts for the Challan option, the MCA System generates the Challan containing Challan number. The user should take printout of the Challan in 3 copies. Make the payment at any Authorised Bank using the Challan before the expiry date printed on the Challan. The list of Authorised Banks is provided under Help and FAQs section of the Authorised Banks link on the home page of the MCA Portal.

  In case Net Banking option is selected the user is redirected to the respective bank’s website where user can make the payment using the login and transaction password provided by the bank. After making the payment, an acknowledgement is displayed containing Service Request Number (SRN) and Payment Receipt is generated for the user.

  While making payment on MCA21 portal, user will select ‘Pay Later’ option as mode of payment. An eChallan will be generated along with the SRN details. User shall have to make the payment within the validity period as mentioned in the eChallan.

  For making payment, user shall have to login to the MCA21 portal and click on the link ‘Pay Later’ under ‘Services’. User shall enter the SRN for which payment is to be made and select the mode of payment (Internet banking/ Credit or Debit card). Upon successful payment, payment receipt will be generated and displayed to the user.

  In case NEFT option is selected, user has to transfer the money to MCA’s designated bank account using NEFT within a specified time period. After depositing the money to MCA’s designated bank account, user shall have to link the unique transaction number details generated at the time of making NEFT payment with the SRN at the MCA21 portal. After making the payment, receipt shall be generated.

• 10

  What do I do if the file size of Form 23AC exceeds 2.5 MB due to large attachments?

  Please remove some attachments or split and attach only a small part of the attachment to limit the Form size to 2.5 MB.

  You can upload the remaining/ other parts of attachments separately using ‘Additional Attachment Sheet’. Please follow the step-by-step process, for uploading the Additional Attachment Sheet.

• 11

  Why is the system not allowing me to file any form? I am getting following message “The Company is a defaulting company as it has not filed the due balance sheet and/or annual returns for the financial Year < FY1, FY 2, ..... FY n >. Hence the company is not allowed to file this form. The company is required to file all the due balance sheets, annual returns first; and only then the company shall be allowed to file the eForm”. What should I do ?

  If the company has not filed its due balance sheet or annual returns for any financial year i.e. 2006-07 onwards then such company shall be treated as a defaulting company. Such company will not be allowed to file any eForm (except for the list of eForms allowed) unless all the due balance sheets and annual returns are filed. The company can file Annual filing e-Forms (Form 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL and 66) for the year for which it is defaulting.

• 12

  How can the defaulting status of the company be removed?

  The company will have to file all the due annual returns and balance sheets for the financial years for which it has been marked as defaulting. Once the same are filed, the defaulting status of the company will be removed and the company will be able to file normally

• 13

  Whether the defaulting status of a company is available on the MCA21 portal?

  Yes, the year wise defaulting status shall be displayed while viewing the master data of a company on MCA21 portal.

• 14

  I am not able to sign any eForm. I am getting following message “The director signing the eForm is also director of a defaulting company which has not filed the due balance sheet and/or annual returns. Hence the director is not allowed to file this form. Such defaulting company is required to file all the due balance sheets, annual returns first; and only then the director shall be allowed to sign the eForm for filing”. What should I do?

  Signing of any eForm on MCA portal (for any company) by the signatories of the defaulting company is not allowed (except for the list of eForms allowed). However the signing for the exception list shall be allowed only in respect of the defaulting company and not in respect of any other company. .

• 15

  How do I provide the details related to principal products or services of the company in Form 23ACA?

  Details related to principal products or services of the company are to be provided in following manner:

  Case1: Total number of product category(s) - 3

  Product or service category code (ITC/NPCS 4 digit code)	Description of the product or service category	Turnover of the product or service category (In Rs.)	Highest turnover contributing product or service (ITC/NPCS 8 digit) code	Description of the product or service	Turnover of highest contributing product or service (In Rs.)
  3924	Tableware, kitchenware, other household articles or toilet articles of plastics	7,80,000	39249010	Toilet articles	5,77,250
  3925	Builders ware of plastics, Not elseware specified or included.	2,78,290	39252000	Doors, windows and their frames	2,10,120
  3926	Other articles of plastics	1,99,520	39264041	Table and other household articles for decoration of polyurethane foam.	1,99,520

   

  Case II- Total number of service category(s) - 2

  Product or service category code (ITC/NPCS 4 digit code)	Description of the product or service category	Turnover of the product or service category (In Rs.)	Highest turnover contributing product or service (ITC/NPCS 8 digit) code	Description of the product or service	Turnover of highest contributing product or service (In Rs.)
  9963	Accommodation, food and beverage services	87,03,45,000	99631110	Room or unit accommodation services for visitors, with daily housekeeping services	65,05,55,000
  9964	Passenger transport services	89,25,000	99641150	Taxi services	89,25,000

   

  Please refer to 'Indian Trade Classification' based on harmonized commodity description and coding system issued by the Ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India.

  Details of ITC and NPCS codes are also available on MCA-XBRL portal under the head ‘Important Downloads’