Company Annual Compliances
Private Limited Company registered under the Company Act, is required to file the following Forms with the Registrar every year:
- Form 23 AC (Balance Sheet)
- Form 23 ACA (Profit & Loss Account)
- Form 20 B / 21 A (Annual Return) for companies having share capital and companies not having share capital respectively
- Form 66 (Compliance Certificate) to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore
- Balance Sheet and Profit & Loss Account (Form 23 AC & 23 ACA need to be filed with in 30 days from the date of AGM.
- Annual Return (Form 20 B or 21 A) needs to be filed with in 60 days from date of AGM.
- Compliance Certificate is to be provided within 30 days from date of AGM.
- Incase, company is not holding AGM, then also all the forms need to be filed with Registrar with in stipulated timme from the date AGM should have been held.
- Filing is mandatory whether done any business or not.
The Digital Signature Certificate of the Designated Director or Authorised Representative is required to file Forms with Registrar.
|Delay in Filing||Penalty on Non-compliance|
|Upto 30 days||Two times the normal filing fees|
|More than 30 days and upto 60 days||Four times the normal filing fees|
|More than 60 days and upto 90 days||Six times the normal filing fees|
|More than 90 days||Nine times the normal filing fees|