Hie Uma, - **Form 23AC (Balance Sheet) & Form 23ACA (Profit & Loss Account) for filing P & L and other documents with Registrar.** These include following provisions: - The Balance Sheet need to adopted at the Annual General meeting held by the Company; - A copy of Balance Sheet is to be filed with ROC within 30 days from the date of the Annual General Meeting; - Where an annual general meeting (AGM) is not held, copy of balance sheet/profit & loss account is to be e-filed within 30 days from the latest day on or before which the meeting should have been held and a statement of the fact and of the reasons thereof shall have to be filed along with the balance sheet; - Where balance sheet is laid before but not adopted at the AGM or the AGM was adjourned without adopting the balance sheet, a statement of the fact and reasons thereof has to be filed along with the balance sheet, etc. within 30 days of the AGM.
– This Form is filed along with the Form 23AC and filing fee is not applicable to this form as it forms part of the Balance Sheet Filing. – The information to be provided in the e-form should pertain to the financial year. – If Schedule VI is not applicable to the company, the details of performance of the company need not be given. — In the financial parameters, the figures to be given, should be as per the latest profit and loss account of the company. – The value of any revenue item during the financial year for transaction with related parties should be entered as per AS-18. – The attachments required to be filed with the form include: – Copy of Profit and Loss Account duly authenticated as per Section 215 (in pdf converted forms) – Statement of subsidiaries as per section 212, if applicable – Optional attachments- if any. – Other documents to be filed with P & L A/c are relevant schedules, Notes to the Accounts, Auditors’ Report and Cash Flow Statement. – The e-form should be digitally signed by the managing director, director, manager or secretary of the company, duly authorized by the board of directors. – After the e-form has been filled, click the Prescrutiny button to prescruitinize the e-form. If the e-form is not pre-scrutinized, it shall be rejected when you attempt to upload the e-form. – This e-form shall be taken on record through electronic mode without any processing at the Registrar of Companies office. Ensure that all particulars in the e-form are correct as per the profit and loss account to be attached. There is no provision for resubmission of this e-form. – Profit and loss account attached with the e-form shall be a copy of profit and loss authenticated under section 215. you are required to convert the soft copy of the profit and loss account into PDF format, write name, designation and date of signing of Profit and Loss Account and other documents by the auditor(s) and directors/officers of the company in the same manner as signed and authenticated the original Profit and Loss Account and other documents and also write Sd- above such name, recommended as comparatively it results into excessive size of PDF attachment. – No attachment can be submitted through the addendum service in respect of this e-form. Thanks