Ministry of Corporate Affairs : Guidelines For Annual e-Filing

Organization : Ministry of Corporate Affairs
Facility : Guidelines For Annual e-Filing

Home Page :http://www.mca.gov.in/
Guidelines here : http://www.mca.gov.in/MinistryV2/aboutefilingforllp.html

Annual e-Filing Guidelines :
As a part of Annual e-Filing, Companies incorporated under the Companies Act, 1956 are required to efile the following documents with the Registrar of Companies (RoC) :
** Balance-Sheet : Form 23AC to be filed by all Companies*
** Profit & Loss Account : Form 23ACA to be filed by all Companies
** Annual Return :Form 20B to be filed by Companies having share capital
** Annual Return : Form 21A to be filed by companies without share capital
** Compliance Certificate :Form 66 to be filed by Companies having paid up capital of Rs.10 lakh to Rs. 5 crore

Step by Step Process for Additional Attachments to form 23AC :
** If the size of Form 23AC exceeds 2.5 MB, remove some attachments or split and attach only a small part of the attachment to limit the Form size to 2.5 MB. You can upload the remaining/ other parts of attachments separately using ‘Additional Attachment Sheet’ as below.
** Download the ‘Additional Attachment Sheet’ from ‘Annual Filing Corner’ link on the homepage of MCA portal.
** Enter the CIN and click ‘Pre-fill’ button to automatically fill the name and address of the Company in the eForm.
** Fill the date of relevant Balance Sheet.
** Select the type of document from the dropdown list and click ‘Attach’ button to ‘browse and select’ the file to be attached. You have the option to attach maximum 5 documents.
** Fill the signatory details i.e. Designation and DIN/ Membership No.

After uploading of Form 23AC on MCA portal, system will prompt for following options :
** File Form 23ACA
** File additional attachments to Form 23AC
** Select the second option and upload saved ‘Additional Attachment Sheet’.
** After uploading of one ‘Additional Attachment Sheet’, system will again prompt for making a selection. If you have the second ‘Additional Attachment Sheet’ for uploading, select the second option again and upload the same. Otherwise select the first option and upload Form 23ACA to complete the filing and proceed to ‘payment option’ screen.

Important Points to Remember :
** Balance Sheet and Profit & Loss Accounts are to be filed as two separate documents with different e-Forms;
** Each e-Form along with the relevant attachment(s) should be less than 2.5 MB.
** The Balance Sheet, Profit & Loss Account and Annual Return are filed as attachments to the respective e-Forms. A scanned copy considerably increases the size of the document besides being more expensive. You are therefore, advised to convert the Text file/ Excel sheets by using the PDF converter software (PDF conversion facility is also available on the MCA portal for business users) and upload these attachments as PDF documents.