Every Corporate Entity has to file periodic returns and forms to ROC through MCA filing. The Purpose is MCA Filing is to disclose relevant information about the state of working of companies, key developments taking place in the conduct and management of companies.. The purpose of the filing is to make the stakeholders in the company be informed about the Corporate Activity and on major decisions being taken by the company’s management.
Instance of Annual Filing
- Appointment of Auditor within 15 days from the conclusion of Annual General Meeting
- Filing of Annual Accounts along with Auditors Report, Corporate Governance Report, Cost Audit Report and Secretarial Audit report as per the nature of company within 30 days from the conclusion of Annual General Meeting.
- Filing of Annual Accounts in XBRL mode in case the Paid-Up Share Capital of the company exceeds Rs 5 Cr. or Turnover exceeds Rs. 100 Cr. within 30 days from the conclusion of AGM
- Filing of Annual Return within 60 days from the conclusion of Annual General Meeting
Apart from periodic filing requirements, an interim filing requirement arises in the following situation.
- Issue and Allotment of Shares
- Appointment and Cessation of a director in the company otherwise than Annual General Meeting
- Shifting the Registered Office of the company
- Changing the Object Clause in the MOA/
- AOA of the company
- Passing of Resolutions in the Extra Ordinary General meeting of the company
- Filing of Particulars of Charge on company’s assets in the event of any debt availed or satisfied by the company.