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Annual Compliance Filing For Public Limited Company

“Annual Compliance Filing For Public Limited Company” refers to the set of legal and regulatory obligations that individuals, businesses, and organizations must fulfill on an annual basis to remain in good standing and compliance with the laws and regulations applicable to them. With “India’s BEST TAX CONSULTANT.” Connect with our Experts.

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Your Annual Compliance Filing For Public Limited Company

Why Should I Use Auriga Accounting of Annual Compliance Filing For Public Limited Company?

Auriga Accounting has a team of registration experts who can provide complete guidance to Annual Compliance Filing For Public Limited Company

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for public limited company

Complete your Annual Compliance Filing

Your Annual Compliance Filing For Public Limited Company Done.

OVERVIEW - Annual Compliance Filing For Public Limited Company

With the latest amendments, the compliance requirements for companies have evolved significantly compared to those in effect on April 1, 2014, when the Companies Act, 2013 was introduced.

Since the commencement of the Companies Act, 2013 on April 1, 2014, compliance obligations for companies have increased. These include new requirements such as filing MSME-1, BEN-2, mandatory dematerialization of shares, and other additional regulations aimed at ensuring greater transparency and governance.

What is Annual Compliance Filing For Public Limited Company?

What is Annual Compliance For a One person Company?

Annual Compliance for a Public Limited Company refers to the mandatory filings and regulatory requirements that a public limited company must fulfill every financial year to remain in good standing with the Registrar of Companies (ROC) and other regulatory authorities. Compliance ensures transparency, accountability, and adherence to the statutory framework under the Companies Act, 2013.

ELIGIBILITY Annual Compliance Filing For Public Limited Company

  • Tax Audit – In India, the turnover limit for Public Limited Company is ₹1 crore for the financial year. Public limited company exceeding the turnover limit must get their accounts audited by a chartered accountant.
  • Gst Return Filling – Public limited company with a yearly turnover of more than Rs. 40 Lakhs (for goods) and Rs. 20 lakhs (for services) are required to register for GST and pay taxes on their taxable goods and services.
  • ITR-6 Form – The ITR-6 Form is to be filed by the company having Income under the head ‘Profits or Gains of Business or Profession.
  • EPF Return Filling – The Public limited company is required to get EPF registration if it employs more than 20 persons and accordingly, filing of EPF Return becomes mandatory.
  • Accounting and Book- Keeping – The Public limited company is required to maintain books of account, if the sale/turnover/gross receipts from the business is more than Rs. 25,00,000 or the income from the business is more than Rs.2,50,000 in any of the 3 preceding years.
  • TDS return filing – Public Limited company functioning as deductors (with a valid TAN) must deduct tax at source (TDS) on specific payments exceeding prescribed limits (Single payment: Rs. 30,000 and Aggregate payment: Rs.75,000) in Contract – Transporter not covered under 44AE under Section194C.
  • GST Audit – Turnover-based Audit under Section 35(5) of CGST Act. If the annual turnover of a registered taxpayer is more than Rs. 2 crores in a financial year, he is required to get his accounts audited by a Chartered Accountant or Cost Accountant every year.
AURIGA ACCOUNTING PRIVATE LIMITED eligibility public limited company

Benefit Annual Compliance Filing For Public Limited Company

  1. Legal Recognition and Good Standing
  2. Avoidance of Penalties and Fines
  3. Access to Financial Assistance
  4. Enhances Credibility and Trust
  5. Facilitates Smooth Operations
  6. Protects Members’ Interests
AURIGA ACCOUNTING PRIVATE LIMITED benefit public ltd company

Documents for Annual Compliance Filing For Public Limited Company

– Certificate of Incorporation
– Moa And Aoa
– GST number, if applicable
– Details of sales and purchases
– Bank statements
– Details of Creditors and Debtors
– Tds Report, If any

AURIGA ACCOUNTING PRIVATE LIMITED documenta public ltd company

PROCESS Annual Compliance Filing For Public Limited Company

  • Review Compliance Requirements: Understand the specific compliance obligations applicable to sole proprietorships in your jurisdiction. This may include tax filings, statutory filings, regulatory requirements, etc.
  • Gather Documents: Collect all relevant documents necessary for This could include financial statements, income tax returns, balance sheets, profit and loss statements, business licenses, permits, etc.
  • Prepare Financial Statements: If required, prepare financial statements such as balance sheets and profit and loss statements for the relevant
  • Income Tax Filing: File income tax returns for the sole proprietorship, ensuring accurate reporting of income and expenses.
  • GST Filing: If applicable, file Goods and Services Tax (GST) returns, reporting sales and purchases made during the financial year.
  • Review and Verification: Double-check all documents and filings for accuracy and completeness. Ensure that all information provided is up to date and in compliance with applicable laws and regulations.
AURIGA ACCOUNTING PRIVATE LIMITED process public limited company 1

Annual Compliance Filing For Public Limited Company

Running a public limited company (PLC) requires adhering to a robust framework of legal and regulatory compliance. These obligations are designed to ensure transparency, accountability, and good corporate governance. Below, we outline the key annual compliance requirements for public limited companies and why they are crucial.

    FormsSection & Rules FORMS                           Particular of Compliance
 
Receipt of MBP-1 (DG)184(1)MBP- 1Every Director of the Company in the First Meeting of the Board of Directors in each Financial Year shall disclose his interest in other entities.
   Every Director must submit to the Company a fresh MBP-1, whenever there is a change in his interest from the earlier given MBP-1.
   MBP-1 is not required to file with ROC.
Receipt of DIR- 8164(2) 143(3)(g)DIR – 8Every Director of the Company in each Financial Year will submit with the Company disclosure of non-disqualification.
Half Yearly ReturnSection 405MSME-1Delay in the Payment to MSME Vendor: The Company has to file this return half-yearly in respect of pending payments to the  MSME vendors as at the end of half-year.
   October to March – 30th April and  April to Sep- 31st October
Half Yearly ReturnRule 9A(3)PAS-6Reconciliation of Share Capital Audit Report. The company is required to submit the reconciliation share capital Audit report with the ROC audited by a practicing Company Secretary at the end of the half-year:
   October to March     – 30th May and April to Sep – 30th November
Yearly ReturnSection 73E-formReturn of Deposit: The company is required to file this form every year on or before 30th June in respect of return of Deposit and Particulars not considered as Deposit as of 31st March.

S. No.

          Forms

Section & Rules

                                      Particular of Compliance

                                                                    QUARTER- APRIL TO JUNE

1.    

Receipt of MBP-1

184(1)

MBP- 1

Every Director of the Company in the First Meeting of the Board of Directors in each Financial Year shall disclose his interest in other entities.

   

 

Every Director is required to submit to the Company a fresh MBP-1, whenever there is a change in his interest from the earlier given MBP-1.

MBP-1 is not required to file with ROC.

2.    

Receipt of DIR- 8

164(2)

143(3)(g)

DIR – 8

Every Director of the Company in each Financial Year will submit with the Company disclosure of non-disqualification.

3.    

Half Yearly Return

Section 405

MSME-1

Delay in the Payment to MSME Vendor: The Company has to file this return half-yearly in respect of pending payments to the MSME vendors as at the end of the half-year. (only for payment pending for a period of more than half a year)

October to March – 30th April

 April to Sep- 31st October

4.    

Half Yearly Return (May)

Rule 9A(3)

PAS-6

Reconciliation of Share Capital Audit Report. The company is required to submit the reconciliation share capital Audit report with the ROC audited by a practicing Company Secretary at the end of the half-year:

October to March  – 30th May

April to Sep – 30th November

5.    

Yearly Return (June)

Section 73

 Rule 16

DPT-3

Return of Deposit: The company is required to file this form every year on or before 30th June in respect of return of Deposit and Particulars not considered as Deposit as of 31st March.

 

QUARTER- JULY TO SEPTEMBER

6.    

Approval of Financial Statement

134

Preparation and Approval of Financial Statement. The auditors’ report shall be attached to every financial statement

7.    

Directors’ Report

134

Directors’ Report shall be prepared by mentioning all the information required for the Company under Section 134 read with relevant rules and relevant provisions of other Acts.

It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors one of them should be MD, if there is any.

8.    

Holding of AGM

96

Every company shall in each year hold in addition to any other meetings, a general meeting as its annual general meeting.

 it shall be held within six months, from the date of closing of the financial year.

9.    

Filing of Resolution with ROC

Section 117 read with 179

MGT-14

Public Company required filing this form with the ROC within 30 days of the approval of the Directors’ Report and the Financial Statement with ROC.

10.     

Notice of

AGM

101 & SS-II

Every Notice of the Annual General Meeting will be prepared as per Section 101 of the Companies Act 2013 and Secretarial Standard – II.

11.     

Circulation of Notice of AGM

101 & SS

Notice of the Annual General Meeting will be sent to all the :

·       Directors,

·       Members,

·       Auditors

·       Debenture Trustees.

12.     

Circulation of Financial Statement &other relevant Dox

136

Company will send to the members of the Company approved Financial Statement, Directors’ Report and Auditors’ Report at least 21 clear days before the Annual General Meeting.

In case the AGM is called on the shorter notice then above mentioned documents shall be circulated on such shorter period.

For holding of the AGM on shorter notice companies need to take the proper approvals as per the Act.

13.     

Annual Form

Rule 12A

DIR-3 KYC

KYC of Directors: All the Directors of the Company shall file this form on or before 30th September every year.

 

QUARTER- OCTOBER TO DECEMBER

14.     

E- Forms- Annual Form

137

 

AOC-4

Financial Statement: Company is required to file its Balance Sheet along with the Statement of Profit and Loss Account, Cash flow statement, Directors’ Report and Auditors’ Report in this form within 30 days of holding of the Annual General Meeting.

 

Attachment:

Balance Sheet, Statement of Profit & Loss Account, Cash Flow Statement, Directors’ Report, Auditors’ Report and the Notice of  the AGM.

15.     

E- Forms Filing Requirements

Annual Form

92

 

MGT-7

Annual Return: Every Company will file its Annual Return within 60 days of holding of the Annual General Meeting.

Annual Return will be for the period from 1st April to 31st March.

Annual Return of Every Public Company should be signed by a Company Secretary in Practice or in employment

16.     

Certification of Annual Return

92

MGT-8

Public Company having paid up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice.

 

QUARTER- JANUARY TO MARCH

There is no mandatory compliance for this quarter.

17.     

Board Meetings

173 &

SS-I

Every Company shall hold a minimum number of FOUR meetings of its Board of Directors every year in such a manner that the maximum gap between two meetings should not be more than 120 (One hundred twenty) days.

18.     

Maintenance of Statutory Registers

88 and other sections

The company will maintain the following mandatory Registers:

·       Register of Director,

·       Registers of Director Shareholding,

·       Registers of Members

·        Registers of TransferRegisters of Related Party transactions etc

19.     

Appointment of Auditor

139

 

ADT-1

The Auditor will be appointed for 5 (Five) years and form ADT-1 will be filed for a 5-year appointment within 15 days of the Annual General Meeting.

Above mentioned 17 (Seventeen) Compliances are mandatory annual compliances for the Public Company.

Except above 17 (Seventeen), there may be event-based compliances for the Public Company.

      

LIMIT-BASED Annual Compliance Filing For Public Limited Company

S. No.

Forms

Section & Rules

                                   Particular of Compliance

20.     

 

196

MR-1

Return of the Appointment and Re-appointment of the Managing Director or the Whole Time Director or the Manager or KMP.

21.     

117

MGT-14

Appointment and change in any term of appointment of Managing Director

22.     

149

DIR- 12

Appointment of the Independent Director.

23.     

149

DIR- 12

Appointment of the Women Director.

24.     

138

MGT-14

Appointment of the Internal Auditor.

25

Secretarial Audi

204

All the below-mentioned Companies are required to obtain a Secretarial Audit report from the Practicing Company Secretary such report will be part of the Directors’ Report (MR-3).

a)   All the Listed Companies

b)   Every Public Company having; 

Paid-Up Share Capital of Rs. 50 Crore (fifty crore rupees) or more; or

Every Public Company having a Turnover of Rs. 250 Crore (two hundred fifty crore rupees) or more

 Every company having outstanding loans or borrowings from banks or public financial institutions of one hundred crore rupees or more

WHY AURIGA ACCOUNTING ?

Auriga Accounting, like many professional financial and advisory firms, can provide valuable assistance to Public limited companies in India looking to fulfill their Annual Compliance Filing For Public Limited Company requirements under the Companies Act, 2013. Here’s how Auriga Accounting can help with Annual Compliance Filing For Public Limited Company

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