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):
Form 23AC : For filing Balance Sheet by all Companies
Form 23ACA : For filing Profit & Loss Account by all 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. 5 crore
Form 21 A : For filing Annual Return by Companies not having share capital
The Companies can do the eFiling in three different ways:
The Company representative can upload the eForms on MCA portal through the ‘Annual Filing Corner’ link (after registering oneself as a registered user of the portal) at the convenience of his office/ home. This is the most convenient way of eFiling.
The Company representative can also contact any of the Certified Filing Centers (CFC) for filing the Annual Filing eForms by paying the applicable fees to the CFC’s. The details about the CFC’s are available at the Certified Filing Centre tab on the homepage of MCA portal.
The Company representative can prepare the eForm following the guidelines, copy them in a CD or pen drive and go to the nearest Registrar’s Front Office (RFO) for assistance. For addresses/ phone numbers of RFOs, please refer to the “Facilitation Centre” link on the homepage of MCA portal.
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.
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:
Form 20B already Prescrutinised & Form 23AC being Prescrutinised
Following dates are entered in the pre scrutinised Form 20B
- Financial Year- 31.03.2007
- Actual date of AGM- 31.10.2007
- Due date of AGM- 30.09.2007
If you prescrutinise Form 23AC with the following dates:
- Financial Year- 31.03.2007
- Actual date of AGM- 31.11.07
- Due date of AGM- 30.09.2007
Please note that Actual date of AGM entered in Form 23AC (31.11.07) is different from date entered in already pre scrutinised Form 20B (31.10.2007). At the time of “Check Form” we display the message "Please ensure that the AGM date/ AGM due date/ AGM extension date entered in the annual filing Forms (i.e. 23AC, 66) are same for the respective financial year”. In case of discrepancy, the pre scrutiny of the Annual Filing Forms, being pre scrutised later shall be impacted and you shall be required to pre scrutinise those Forms again. If you proceed and pre scrutinize Form 23AC, the system shall reject the pre scrutiny of Form 20B, as it contained AGM date which is different from Form being pre scrutinised.
You are required to prescrutinise Form 20B again with the correct date (As mentioned in Form 23AC) for the same financial year.
Yes, revised filing of Annual filing eForm 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.
Director Identification Number (DIN) is a unique identification number for an existing director or a person intending to become the Director of a Company. DIN is a pre-requisite for filing of certain Company related documents. If you want to know more about DIN please click here.
The Information Technology Act, 2000 provides for use of Digital Signatures on the documents submitted in electronic Form in order to ensure the security and authenticity of the documents filed electronically.
Certification Agencies are appointed by the office of the Controller of Certification Agencies (CCA) under the provisions of IT Act, 2000. As such, all filings done by the Companies under MCA21 e-Governance programme are required to be filed with the use of Digital Signatures by the person authorised to sign the documents.
There are seven Certification Agencies authorised by the CCA to issue the Digital Signature Certificates (DSCs). The details of these Certification Agencies are available on the MCA portal.
The Ministry of Corporate Affairs has stipulated a Class-II or above category certificate for e-filings under MCA21. A person who already has the specified DSC for any other application can use the same for filings under MCA21 and is not required to obtain a fresh DSC.
The DSCs are typically issued with one year validity and two year validity. It includes the cost of medium (a UBS token which is a one time cost), the cost of issuance of DSC and the renewal cost after the period of validity. The Company representatives and Professionals required to obtain DSCs are free to procure the same from any approved Certification Agency. The issuance costs in respect of each Agency vary and are market driven.
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.
Yes, for the Forms uploaded on the MCA portal, you can opt to make payment using credit card. If you are uploading the eForm from the Registrar’s Front Office, you are required to carry your credit card with you. In case you find any difficulty while making the payment using your Credit Card, please report the transaction immediately to our Help Desk (email@example.com).