FILING OF ANNUAL ACCOUNTS ANNUAL RETURN UNDER THE COMPANIES ACT 2013 FOR 2014-15

FILING OF ANNUAL ACCOUNTS & ANNUAL RETURN UNDER THE COMPANIES ACT 2013 FOR 2014-15
CompaniesAct.in

Oct 20, 2015

Untitled Document

Sr. No.	Category	Document	Financial year start date before 01.04.2014 & ending on 31.03.2015	Financial year start date before 01.04.2014 & end date before 31.03.2015 (but after 31.03.2014)	Financial year start date on or after 01.04.2014 & ending on 31.03.2015	Financial year start date on or after 01.04.2014 & end date before 31.03.2015 (but after 31.03.2014)	Due date of filing
1.	Listed Companies and their Indian Subsidiaries · Companies having Paid up share capital of Rs. 5 crores or above · Companies having Turnover of Rs. 100 crores or above (excluding Banking, Insurance, Power & NBFC Companies)	Balance Sheet	Form 23AC XBRL, Form 23ACA XBRL	Form 23AC XBRL, Form 23ACA XBRL			Within 30 days from date of AGM
		Annual Return	MGT-7	MGT-7			Within 60 days from date of AGM or 31^st October, 2015 whichever is later
		Board Report	As per Companies Act, 1956	As per Companies Act, 1956			-
		Secretarial Audit	Not Applicable	Not Applicable			-
2.	· All Companies other than mentioned at sr. no. 1 above	Balance Sheet	Form 23AC, Form 23ACA	Form 23AC, Form 23ACA			Within 30 days from date of AGM
		Annual Return	MGT-7	MGT-7			Within 60 days from date of AGM or 31^st October, 2015 whichever is late
		Board Report	As per Companies Act, 1956	As per Companies Act, 1956			-
		Secretarial Audit	Not Applicable	Not Applicable			-
3.	Listed Companies, · Companies having Paid up share capital of Rs. 5 crores or above · Companies having Turnover of Rs. 100 crores or above · Companies which were covered in XBRL under the Companies Act, 1956 (excluding Banking, Insurance, Power & NBFC Companies)	Balance Sheet			Form AOC-4 XBRL	Form AOC-4 XBRL	Within 30 days from date of AGM or 31^st October, 2015 whichever is later
		Annual Return			MGT-7	MGT-7	Within 60 days from date of AGM or 31^st October, 2015 whichever is late
		Board Report			As per Companies Act, 2013	As per Companies Act, 2013	-
		Secretarial Audit			Applicable	Applicable	Report to be attached in form AOC-4 XBRL
4.	· All Companies other than mentioned at Sr. No. 3 above required to prepare consolidated financial statement	Balance Sheet			Form AOC-4 & Form AOC 4 CFS	Form AOC-4 & Form AOC-4 CFS	Within 30 days from date of AGM or 30^th November, 2015 whichever is later
		Annual Return			MGT-7	MGT-7	Within 60 days from date of AGM or 31^st October, 2015 whichever is late
		Board Report			As per Companies Act, 2013	As per Companies Act, 2013	-
		Secretarial Audit			Applicable	Applicable	Report to be attached in Form AOC-4 & Form AOC 4 CFS
5.	· All Companies other than mentioned at sr. no. 3 & 4 above	Balance Sheet			Form AOC-4	Form AOC-4	Within 30 days from date of AGM or 31^st October, 2015 whichever is later
		Annual Return			MGT-7	MGT-7	Within 60 days from date of AGM or 31^st October, 2015 whichever is late
		Board Report			As per Companies Act, 2013	As per Companies Act, 2013	-
		Secretarial Audit			Applicable	Applicable	Report to be attached in Form AOC-4

Various Scenarios for Board Report/Secretarial Audit

Sr. No.	Situations	Remarks
1.	If a Company was listed/Public/Private Limited during the financial year, but on or before Board Report approval it changed its status	Board Report to be prepared based on its status as on date of approval of the same
2.	In case of Secretarial Audit the applicability parameters are to be tested on which date?	If Company fulfills applicability parameters on any date during the financial year, Secretarial Audit shall become applicable.
3.	In case of Secretarial Audit the applicability parameters are to be tested during the financial year. What if a Company does not falls in applicability parameters during the year, however on or before approval of Board report changes its status to listed, if Secretarial Audit is applicable	Yes