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Updates Of the Day

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Updates Of the Day
1.Key points for ROC filings:
1. MGT-14 for Approval of accounts and draft board report
a. Pvt Co. - Not Required
b. Public Co. - Required
2. New forms AOC-4 (earlier 23 AC/23ACA) and MGT-7 (earlier 20B) are introduced for annual filings.
3. Board report from this financial year and onwards is required to be approved and filed in new format as per Companies Act 2013 and including various disclosures as per Section 134 and summary of annual report in MGT9.
4. Auditor shall be appointed for a period of 5 years subject to ratification every year in AGM. ADT-1 shall also be filed for 5 financial years.
5. Auditor of the company must be present in AGM (also mention in Minutes of the company).
6. All the attachments of E-form should be duly signed, don't file SD copy.
7. MGT 7 i.e. annual return is now in e-form. No physical annual return like previous year in 20B is required.
e-form shall be signed by Company Secretary of the company or if there is no Company Secretary then form shall be certified by Practicing Company Secretary or small companies by director.
8. Companies have paid up capital of 10 crore or more or Turnover of 50 crore or more are required to get certificate in MGT-8 by any PCS.
9. Resolution passed in general meeting shall also be required to file in MGT-14 irrespective of the company status Private or Public.
10. Notice of AGM should include route map of venue of AGM- SS1.
11. Minutes of Board Meeting and General Meeting shall be serially numbered after 1st July 2015. SS 1 and SS 2.
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