Annual filling status
This query is : Resolved
03 October 2013
we have filled annual form in roc for past years but forgot some of them. is there any way to verify which form we have filled & which are not????
03 October 2013
Hi
You can only rectify your mistake filed with ROC in Form-20B and Form-66. In other forms like Form 23AC & ACA you can not make correction after filing with ROC.
You can only rectify your mistake filed with ROC in Form-20B and Form-66. In other forms like Form 23AC & ACA you can not make correction after filing with ROC.
03 October 2013
No.17/75/2010-CL.V
Government of India
Ministry of Corporate Affairs
5th floor, `A' Wing, Shastri Bhavan,
Dr. Rajendra Prasad Road, New Delhi-110 001.
Dated: 22nd November, 2010
To
All Regional Directors
All Registrars of Companies
Subject:- Reopening/revision of annual accounts after their adoption in the annual general meeting.
Sir,
Your attention is drawn to the provisions of section 220 of the Companies Act, 1956 which provide for the manner in which annual accounts (viz balance sheet and profit and loss account etc) are laid before annual general meeting for adoption by shareholders and filed with Registrar. This Ministry, vide General Circular Number 1/2003 (F. No. 17/75/2002) dated 13.01.2003 had directed the grounds and manner in which accounts can be re-opened/ revised by companies and thereafter adopted by shareholders. A copy of such circular is attached.
It has now come to the notice of the Ministry that few companies have been filing their annual accounts under section 220 more than once resulting into filing/availability of more than one such accounts in the Registry for a particular financial year.
The matter has been examined in the Ministry in detail and it has been concluded that keeping in view the provisions of section 220 of the Act read with Ministry’s General Circular 1/2003, a company cannot lay more than one set of annual accounts for a particular financial year unless it has reopened/revised such annual accounts after their adoption in the Annual General Meeting on the grounds specified in Ministry’s circular Number 1/2003.
Accordingly, it is hereby directed that ROCs should keep a watch on such kinds of repeat filings of annual accounts and such accounts should not be accepted except in accordance with provisions of section 220 read with Ministry’s General Circular 1/2003.
Yours faithfully,
(E. Selvaraj)
Director (inspection & Investigation)
No.17/75/2010-CL.V
Government of India
Ministry of Corporate Affairs
5th floor, `A' Wing, Shastri Bhavan,
Dr. Rajendra Prasad Road, New Delhi-110 001.
Dated: 22nd November, 2010
To
All Regional Directors
All Registrars of Companies
Subject:- Reopening/revision of annual accounts after their adoption in the annual general meeting.
Sir,
Your attention is drawn to the provisions of section 220 of the Companies Act, 1956 which provide for the manner in which annual accounts (viz balance sheet and profit and loss account etc) are laid before annual general meeting for adoption by shareholders and filed with Registrar. This Ministry, vide General Circular Number 1/2003 (F. No. 17/75/2002) dated 13.01.2003 had directed the grounds and manner in which accounts can be re-opened/ revised by companies and thereafter adopted by shareholders. A copy of such circular is attached.
It has now come to the notice of the Ministry that few companies have been filing their annual accounts under section 220 more than once resulting into filing/availability of more than one such accounts in the Registry for a particular financial year.
The matter has been examined in the Ministry in detail and it has been concluded that keeping in view the provisions of section 220 of the Act read with Ministry’s General Circular 1/2003, a company cannot lay more than one set of annual accounts for a particular financial year unless it has reopened/revised such annual accounts after their adoption in the Annual General Meeting on the grounds specified in Ministry’s circular Number 1/2003.
Accordingly, it is hereby directed that ROCs should keep a watch on such kinds of repeat filings of annual accounts and such accounts should not be accepted except in accordance with provisions of section 220 read with Ministry’s General Circular 1/2003.
Yours faithfully,
(E. Selvaraj)
Director (inspection & Investigation)
03 October 2013
General Circular No: 1/2003
No.17/75/2002-CL.V
Government of India
Ministry of Finance and Company Affairs
Department of Company Affairs
5th floor, `A' Wing, Shastri Bhavan,
Dr. Rajendra Prasad Road, New Delhi-110 001.
Dated: 13th January, 2003
To
All Regional Directors
All Registrars of Companies
Subject:- Reopening/revision of annual accounts after their adoption in the annual general meeting.
.....
Sir,
In partial modification of earlier view on re-opening/revision of annual accounts, this Department had clarified in 1987 that a company could reopen and revise its accounts even after their adoption in the annual general meeting in order to comply with technical requirements of taxation laws and further adopt the revised annual accounts in the subsequent annual general meeting and file with the Registrar of Companies.
2. Recently it has come to notice of the department that insurance companies, pursuant to directions for revision of accounts by Insurance Regulatory and Development Authority (IRDA) are required to reopen their accounts.
3. It is hereby clarified that a company could reopen and revise its accounts even after their adoption in the annual general meeting and filing with the Registrar of Companies in order to comply with technical requirements of any other law to achieve the object of exhibiting true and fair view. The revised annual accounts would be required to be adopted either in the extraordinary general meeting or in the subsequent annual general meeting and filed with the Registrar of Companies.
Yours faithfully,
(E. Selvaraj)
Joint Director (T)
(Ph: 2338 3452)
General Circular No: 1/2003
No.17/75/2002-CL.V
Government of India
Ministry of Finance and Company Affairs
Department of Company Affairs
5th floor, `A' Wing, Shastri Bhavan,
Dr. Rajendra Prasad Road, New Delhi-110 001.
Dated: 13th January, 2003
To
All Regional Directors
All Registrars of Companies
Subject:- Reopening/revision of annual accounts after their adoption in the annual general meeting.
.....
Sir,
In partial modification of earlier view on re-opening/revision of annual accounts, this Department had clarified in 1987 that a company could reopen and revise its accounts even after their adoption in the annual general meeting in order to comply with technical requirements of taxation laws and further adopt the revised annual accounts in the subsequent annual general meeting and file with the Registrar of Companies.
2. Recently it has come to notice of the department that insurance companies, pursuant to directions for revision of accounts by Insurance Regulatory and Development Authority (IRDA) are required to reopen their accounts.
3. It is hereby clarified that a company could reopen and revise its accounts even after their adoption in the annual general meeting and filing with the Registrar of Companies in order to comply with technical requirements of any other law to achieve the object of exhibiting true and fair view. The revised annual accounts would be required to be adopted either in the extraordinary general meeting or in the subsequent annual general meeting and filed with the Registrar of Companies.
Yours faithfully,
(E. Selvaraj)
Joint Director (T)
(Ph: 2338 3452)
03 October 2013
sir does it mean i can never again able to filled the same return twice?? and there is no other way we can verify the details our annual filling??
03 October 2013
Yes you can not file Form-23AC & ACA revised.
03 October 2013
Yes you can verify which forms you have already filed at free of cost.
Follow the procedure given below.
Visit www.mca.gov.in
Click on 'view public documents'in the coming screen.
Fill in company name and company registration number in screen appeared.
Select 'state' and 'company type'.
Click on 'search'.
Click on 'company CIN' in the appeared screen.
Select from 'category'
Reference of already filed forms will be displayed in the next screen.
Follow the procedure given below.
Visit www.mca.gov.in
Click on 'view public documents'in the coming screen.
Fill in company name and company registration number in screen appeared.
Select 'state' and 'company type'.
Click on 'search'.
Click on 'company CIN' in the appeared screen.
Select from 'category'
Reference of already filed forms will be displayed in the next screen.
04 October 2013
Dear Chackrapani Sir,
after clicking on company cin it moves on to payment window. So it may be possible to view already filled return but after paying Rs. 50 & not for free. Is that so???
after clicking on company cin it moves on to payment window. So it may be possible to view already filled return but after paying Rs. 50 & not for free. Is that so???
04 October 2013
you can check your Annual Filing status by clicking here and paste the CIN of the Company:
http://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=35
http://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=35
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