Take This Quiz & Predict Your Score in the coming CA CS or CMA Exam!
  • How important it is for you to pass the exam in this attempt?
  • What percentage of course you have finished well so far roughly?
  • How many hours you study in a day?
  • How many times you have revised the topics you have finished
  • Have you taken online or pen drive or live class from a renowned faculty?
  • What percentage of the classes you have watched?
  • Have you attempted mock tests or practice tests yet?
  • Are you planning to attempt mock tests conducted by external bodies- ICAI, ICSI, ICMAI or other institute?
  • How many tests you have taken?
  • Did you manage to finish the test papers on time?
  • Are you strictly following study material provided by the exam conducting authority such as ICAI/ICSI/ICMAI/Other Body?
  • How is your health in general?
  • How is your food habit?
  • Any interest in yoga or exercise or play sports regularly?
  • Planning to sleep well nights before the exams?
  • Planning to have light food and water before exams?

18 Points for Annual filings to ROC

18 Points for Annual filings  to ROC

18 Points for Annual filings  to ROC

18 Points for Annual filings to ROC

18 Points for Annual filings to ROC

1. MGT-14 for Approval of Accounts & draft board report
a. Pvt Co. – Not Required
b. Public Co. – Required

2. New forms AOC-4 (earlier 23AC/23ACA) and MGT-7 (earlier 20B) are introduced for annual filings.

3. Board Report shall include various disclosures as per sec 134 & other section etc. and summary of annual report in MGT 9.

4. Auditor shall be appointed for a period of 5 years subject to ratification every year in AGM. However, ADT-1 shall be filed for appointment only (i.e. ADT-1, not to be filled for ratification). If GNL 2 had been validly filled for 5 years, no need to file ADT1 is to be filled for ratification.

5. Auditor or his A/R (qualified to be auditor shall be present in AGM, unless otherwise exempted by company (also mention in Minutes of the company) [Sec. 146]

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 cr or more or Turnover of 50 cr or more are required to get certificate in MGT-8 by any PCS.

9. Special Resolution passed in general meeting shall also be required to file in MGT-14 , irrespective of the company staus Private or Public.

10. Notice of AGM should include route map of venue of AGM(SS 1)

11. Minutes of Board Meeting and General Meeting shall be serially numbered after 1st July 2015(SS 1 and SS 2)

12. Don’t forget to regularise/appoint additional director, as director.

13. Company can also pass special resolution u/s 42/62(1)c or any other SR also, if required.

14. Report of AGM to be filled in  MGT 15 within 30 days of conclusion of AGM(for listed co only).

15. If company have only associates & joint ventures(i.e. no subsidiary),no CFS is to be prepared.

16. Schedule III is to be followed for preparation of financial statement, otherwise penalty.

17. A statement in AOC1 is to be attached to FS for subsidiary, JV & associates.
AOC1 is to be attached , even if no CFS is prepared.

18. Problem of MGT 7 & SOLUTION: While filling point no IXB, sometimes, % is automatically fillied as zero, which can not be changed. Download new reform & fill again.

18 Points for Annual filings to ROC

At CAKART you will get everything that you need to be successful in your CA CS CMA exam – India’s best faculty video classes (online or in pen drive) most popular books of best authors (ebooks hard copies) best scanners and all exam related information and notifications.Visit and chat with our counsellors any time. We are happy to help you make successful in your exams.


Click Here to download FREE CA CS CMA Text Books.

Leave a comment

Your email address will not be published. Required fields are marked *