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- Company is liable to file its annual details with ROC.
- Such details needs to be filed in Form 20 B, 23AC, 23ACA every year.
- Ministry of Corporate Affairs (MCA) has made e filling of this return mandatory to every company.
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| Late Filing Fees |
| Upto one month |
1 Time of normal filing fee |
| More Than One Month Upto three month |
2 Time of normal filing fee |
| More Than three Month Upto six month |
4 Time of normal filing fee |
| More Than six Month Upto one year |
6 Time of normal filing fee |
| More Than one year Upto two year |
8 Time of normal filing fee |
| More Than two year |
9 Time of normal filing fee |
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Penalty will be imposed to the company and defaulting director as per provision of Companies Act, 1956.
Till default is rectified for a particular company, No e filling shall be accepted by the registrar of companies from director of defaulting companies for any other company also.
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The filing of Annual Accounts and Balance sheet is one of the statutory obligation of the company and its directors. Non filing of Balance sheet or Annual Return is continuing offence as provided in Section 162 of the Companies Act, 1956.
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Large number of companies are not filling their due statutory documents (ie Balance sheet and Annual returns) timely with Register of companies.
Due to this, the records available in electronic registry are not updated and thereby are not available to the stakeholders for inspection and hence depriving stakeholder right under Section 610 of Companies Act, 1956.
To combat this, MCA has come up with Company Law Settlement Scheme.
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Any Defaulting company* is permitted to file belated documents, which were due for filling till 30.06.2011, in accordance with the provision of the scheme.
Only following mentioned forms can be filled under this scheme
| Form 20 B |
Form of filling annual return by a company having a share capital |
| Form 21 A |
Particulars of annual return for the company not having share capital |
| Form 23AC & 23 ACA |
Form for filling Balance Sheet and Profit & Loss Account |
| Form 66 |
Form for submission of Compliance Certificate with the register |
Scheme is not applicable to companies against which action under sub section (5) of section 560 of the Act has been initiated by the Registrar of Companies.
*Defaulting Company- Company registered under the companies act, 1956 and a foreign company falling under section 591 of the Act, which has made a default in filling documents on the due dates specified under the companies Act, 1956 and rule made there under.
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This Scheme is applicable for filling from 12th August 2011 to 31st October 2011.
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- Condoning the delay in filling documents with register.
- Granting immunity from prosecution.
- Charging additional fees of 25% of Actual Additional fees payable for filling belated documents under the Companies Act, 1956.
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| Annual Return filling fees in Rupees (excluding applicable taxes) |
| Managing ROC Filling Services |
Minimum Pricing for filling ROC Return is Rs. 2,500/- per year per company.
(Actual Fees shall depend on the exact scope of work.) |
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