When you need to file?
All the Companies registered with MCA are required to file the financial statements with MCA after the end of its financial year. From 2010-11, MCA implemented filing requirements for various classes of companies to file their financial statements in XBRL format.As per the Companies Act 2013, the following provisions are applicable for filing the financial statements with the Registrar:
Position of the Company
Filing of financial statement with the Registrar
Financial statement adopted at the AGM along with the consolidated financial statements and documents which are attached to the financial statements
Within 30 days of the annual general meeting along with fees/additional fees as prescribed,
In case of an adjourned meeting
Within 30 days of the adjourned annual general meeting along with fees/additional fees as prescribed.
If financial statements are unadopted
Within 30 days of the annual general meeting.
If AGM is not held
Within 30 days from the date when the AGM should have been held along with fees/additional fees as prescribed.