The document provides guidance on Ministry of Corporate Affairs (MCA) filings required under the Companies Act 2013. It discusses the objective of the guide which is to examine corporate governance requirements and clarify filings. It outlines the basic MCA filing requirements including various forms that need to be filed periodically or based on events, along with the filing type and frequency. Some key forms include forms related to incorporation (INC), annual filings (AOC), directors (DIR), and charges (CHG). It emphasizes the importance of compliance management and adapting to the evolving regulatory landscape.

1. COMPANIES ACT , 2013
KNOW
ABOUT
MCA FILINGS
CLARITY IN FILINGS REQUIREMENT FOR CORPORATE

2.
2
MCA
FILINGS
ABOUTTHIS GUIDE
This guide has been prepared by Team Aera (a part
of M/s Aera Consultancy and Services Private
Limited- “Aera”).
This guide is intended to help entities to prepare
and understand various filings requirement by
Ministry of Corporate Affairs (MCA). This report
includes the minimum filing requirement
There are two categories of MCA filings
– Periodical
– Based on events
The MCA is primarily concerned with
the administration of the Companies
Act 2013, its predecessor the
Companies Act 1956, the Limited
Liability Partnership Act, 2008 and
other allied Acts, and rules and
regulations framed there-under mainly
for regulating the functioning of the
corporate sector under the law.
The objective of this guide are to :
• Examine corporate governance
requirements in terms of clarity &
completeness of content, degree of
enforceability
• Raise awareness of filings requirement
• Identify basic MCA filing requirements
including forms and its timing
This report focuses on the MCA basic filing
requirements only. We intend it to be used
for understanding purpose only.

3.
The Ministry of Corporate Affairs is a ministry which is primarily concerned with administration of
the Companies Act 2013, the Companies Act 1947, the Limited Liability Partnership Act, 2008,
Insolvency and Bankruptcy Code, 2016 & other allied Acts and rules & regulations framed there-
under mainly for regulating the functioning of the corporate sector in accordance with Law. It is
responsible mainly for regulation of Indian enterprises in Industrial and Services sector
Responsibility of MCA
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FILINGS
• ROC takes care of the incorporation of a company
• On registration, the ROC provides a certificate of incorporation, which is conclusive evidence of the existence of any
company.A company, once incorporated, cannot cease unless the name of the company is struck off from the register
of companies.
• It completes regulation and reporting of companies and their shareholders or members and directors, & also
administers the annual filing of numerous documents.
• Among other functions, ROC could also ask for supplementary information from any company. It can search its
premises and seize the books of accounts with the prior approval of the court.
• Most importantly, the Registrar of Companies could also file a petition for the winding-up of a company.
FUNCTIONS OF ROC
The MCA is also responsible for
• Administering the Competition Act, 2002, Partnership Act, 1932, the Companies (Donations to
National Funds) Act, 1951 and Societies Registration Act, 1980.
• Supervision over the three professional bodies – Institute of Chartered Accountants of India (ICAI),
Institute of Company Secretaries of India(ICSI), and the Institute of Cost Accountants of India (ICAI)
• Carrying out the functions relating to the administration of Insolvency and Bankruptcy Code (IBC)
REGISTRAR OF COMPANIES (ROC)
The Registrar of Companies is an office under the Ministry of Corporate Affairs. At present, 25 ROCs are
operating in India across all the major states/UT’s. The ROCs are tasked with the principal duty of
registering the incorporation of both the companies and LLPs across states and union territories. The
central government preserves administrative control over the Registrar of Companies with the help of
Regional Directors.
Filings with ROC under Companies Act, 2013
Under the Companies Act, 2013 and its rules, numerous forms have to be filed by the company with the
Registrar of Companies. Some of these forms are to be filed annually by the company and some of them are to
be filed only once after the incorporation of the company, such as application for reservation of name, Consent
of Nominee as regards One Person Company, e-memorandum of association, e-articles of association, etc.
Some of the forms are filed when the event takes place, such as the resignation of an auditor, change in the
name or address of the company, etc. Failure to file these forms attracts heavy penalties.
The prefix to the form number provides some kind of meaning about the type of form and the purpose of
filing. For example, forms with the prefix INC refer to filings related to incorporation, AOC to annual filing, DIR
to directors, MGT to management,ADT to audit, and so on.

4. S.No Form Description Type Frequency
1 INC-1 Application for reservation of Name Incorporation Once
2 INC-3 Consent of Nominee as regards one person company Incorporation Event based
3 INC-4 Change of Nominee as regards one person company Incorporation Event based
4 INC-5 Intimation by One Person Company for exceeding
prescribed threshold more than Rs 50 lakh of share
capital or Rs 2 crore of turnover
Incorporation Event based
5 INC-6 Conversion of private limited company into an OPC
or vice versa
Incorporation Event based
6 INC-8 Declaration by an advocate, chartered accountant,
cost accountant, or company secretary in practice
that all requirements of the companies act and rules
pertaining to incorporation have been complied with.
Incorporation Once
7 INC-9 Declaration by each of the subscribers to the memorandum
and each of the first directors named in the articles that he
has not been convicted of any offence for the preceding five
years and that all the documents filed with the Registrar are
true and accurate.
Incorporation Once
8 INC-11 Certificate of Incorporation Incorporation Once
9 INC-11A Certificate of Incorporation on conversion from
unlimited company to limited company
Incorporation Event based
10 INC-11B Certificate of incorporation on conversion from a
company limited by guarantee to a company limited
by shares
Incorporation Event based
11 INC-13 Memorandum of Association Incorporation Once as well as
Event based
12 INC-14 Declaration by a Advocate, a CA, CS or ICWAI that
article of association have been drawn up in
conformity with the provision of Section 8 and rules
Incorporation Once
13 INC-15 Declaration by each of the persons making the
application (Section 8 Companies)
Incorporation Once
14 INC-16/
17
License issued under Section 8 Incorporation Once
15 INC-20A Declaration given by the director for the
commencement of business for a Company
Incorporation Once
16 INC-22 Notice for change of situation of the registered office
of the company
Incorporation* -
related to
change in
Registered
office
Event based
17 INC-22A Active Company tagging identities and certification
(Active form)
Event Once as well as
Event based
18 INC-24 Application for approval for change in the name of
the company
Event Event based
19 INC-25 New certificate of incorporation subsequent to
change in name
Event Event based
20 INC-25A Advertisement to be published in a newspaper when
a public company is converted into a private
company
Event Event based
21 INC-26 Advertisement to be published in a newspaper for
change in the registered office from one state or
union territory to another
Event Event based
22 INC-27 Conversion of a public company into a private
limited and vice versa including company limited by
guarantee to a company limited by shares
Event Event based
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5. S.No Form Description Type Frequency
23 INC-28 Notice of the order of the court/any other
competent authority
Event Event based
24 INC-32 Simplified Pro forma for Incorporating Company
electronically (SPICe)
Incorporation Event based
25 INC-33 e-Memorandum of association Incorporation
and further
update
Once as well as
Event based
26 INC-34 e- Articles of association Incorporation
and further
update
Once as well as
Event based
27 INC-35 Application for GST,ESIC, and PF (AGILE -PRO) Incorporation Once
28 RD-1 Application to the regional director for change in a
financial car or the conversion of a public company
into a private company
RD Event based
29 RD
GNL-5
Form for rectification of mistakes pertaining to
change in a financial year or for the conversion of a
public company into a private company
RD Event based
30 SH 10 Register of Shares or other securities Share Event based
31 DPT-3 Return of Deposits Information Annual
32 DPT-4 Statement on existing deposits as on the date of
commencement of the companies act
Information Once
33 CHG-1 Application to register the creation or modification
of charge
Charge Event based
34 CHG-2 Certificate of registration of charge Charge Event based
35 CHG-3 Certificate of moedification of charge Charge Event based
36 MGT-1 Register of members of the company Management Event based
37 MGT-2 Register of Debentures Holders or any other
security Holders
Management Event based
38 MGT-3 Notice or the change in the situation or
discontinuation of a location where a foreign
register is kept
Management Event based
39 MGT-9 Extract of the annual return Management Annual
40 MGT-11 Appointment of proxy for a meeting Management Event based
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6. 6
MCA
FILINGS
S.No Form Description Type Frequency
41 MGT-12 Polling paper in the meeting Management Event based
42 MGT-13 Scrutinizer’s report to the Chairman pertaining to
the poll of the meeting
Management
Event based
43 MGT-14 Filing of company resolutions and agreements with
the Registrar
Management Event based
44 MGT-15 Form for filing report on the Annual General
Meeting
Management Annual
45 BEN-1 Declaration by the significant beneficial owner in
case of an individual
Event Event based
46 AOC-1 Statement containing salient features of financial
statements of subsidiaries/associates/joint
ventures
Annual Annual
47 AOC-2 Details containing contracts r arrangements
entered into with related parties
Annual Annual
48 AOC-3 Statement containing salient features of the
audited financial statements
Annual Annual
49 AOC-3A Detailed Statement on the financial statements to
be filed by companies complying with the
Companies (IAS) Rules 2015
Annual Annual
50 AOC-4 Form to file a financial statement and other
documents of the company with the Registrar
Annual Annual
51 AOC-4
(XBRL)
XRBL document in respect of financial statement
and other documents to be filed with the Registrar
Annual Annual
52 AOC-5 Notice to declare the address of the location in
which the books of accounts are maintained
Event Event based
53 ADT-1 Appointment of auditor by the company Auditor Event based
54 ADT-2 Removing the auditor before the expiry of their
term by the company
Auditor Event based
55 ADT-3 Notice of resignation of auditor Auditor Event based
56 ADT-4 Form to report any suspected fraud by the auditor
to the Central Government
Auditor Event based
57 CRA -1 Maintenance of cost records by certain companies Cost Event based
58 CRA-2 Form for intimation of appointment of cost auditor
by the company to Central government
Cost Event based
59 CRA-3 Format of the cost audit report Cost Annual if required
60 CRA-4 Form for filing cost audit report with the central
government
Cost Annual if required
61 DIR-2 Consent given by a person to act as the director of
the company
Director Event based

7. 7
MCA
FILINGS
S.No Form Description Type Frequency
62 DIR-3 Application for allotment of DIN Director Event based
63 DIR-3 KYC application for filing KYC of the director Director Event based
64 DIR-5 Application for Surrender of DIN Director Event based
65 DIR-6 Intimation of changes in particular specified in DIN
application
Direcotr Event based
66 DIR-8 Intimation by a director to a company about
disqualfication
Director Event based
67 DIR-9 Disqualification of directors to be intimated to the
Registrar by the company
Director Event based
68 DIR-10 Applicantion for removal of disqualified directors Director Event based
69 DIR-11 Notice of resignation by a director to the Registrar Director Event based
70 DIR-12 Particular of Directors & the Key managerial
personnel appointed and ay changes
Director Event based
71 MR-1 Returns for the appointment of a whole time
Director, Managing Director or Manager
Management Event based
72 MR-2 Form for application to the Central Government for
approval of appointment/reappointment/
remuneration of Managing Director or WTD or
Manager
Management Event based
73 MR-3 Format of the Secretrial Auditor Report Management Event based
74 CAA1 to
CAA2,
CAA10-
CAA11
Power to compromise or make arrangements with
creditors and members , its notice , Solvency
declaration and Approval notice for a scheme of
merger
Charge Event based
75 STK1-
STK-2
Notice by Registrar of Companies for company’s
name removal from the register of companies and
Applicaiotn by the company to ROC seeking the
removal of its name
Closure Event based
78 FC1 -
FC 5
Information to be field by a foreign company,
Return of alteration in the documents filed , Annual
Accounts , Annual Returns and Nomination fo
Indian Depository Receipts
Foreign
Company
Once/Annual/
Event Based
79 RSC-1 Application to the Tribunal to confirm the reduction
of share capital
Capital Event based
80 MSME Half yearly return field with the Registrar for any
outstanding payments to MSME
MSME Peroidic
81 Form
23C-
23D
Application for the appointment of cost auditor Cost Event based

8.
Organisations should need to relook their compliance
management and adapt their people and process in support
of the compliance activities to address continually changing
environment.
The management of company need to monitor and respond
to regulatory changes
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MCA
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Company Management -
Compliance
The compliance management has to monitor and regulate :
REGULATORY LANDSCAPE
Evolving regulatory landscape with fines, penalties and reputational
risk continuing to increase across all industries, are driving the case
for organisations to change their approach to compliance.
ACCOUNTABILITY
Case for change demands a focus on enhancements to the current
compliance management and a new expectations of expanded
accountability for compliance
COMPLIANCE IS A TOP PRIORITY
The pace and complexity of regulatory change, coupled with increase
in in regulatory scrutiny and enforcement pressure by concerned
authorities, continues to make compliance a top concern by the
Management.
REACTIVE MODE
Reacting to regulatory enquiries and orders is expensive and
hampers organisations ability to be strategic,
PROACTIVE
Promote compliance accountability through prevention, detection
and response with the changing demand of the Indian regulatory
bodies.

9. ACCOUNTABILITY
Case for change demands a focus on enhancements to the current
compliance management and a new expectations of expanded
accountability for compliance
COMPLIANCE IS A TOP PRIORITY
The pace and complexity of regulatory change, coupled with increase
in in regulatory scrutiny and enforcement pressure by concerned
authorities, continues to make compliance a top concern by the
Management.
REACTIVE MODE
Reacting to regulatory enquiries and orders is expensive and
hampers organisations ability to be strategic,
PROACTIVE
Promote compliance accountability through prevention, detection
and response with the changing demand of the Indian regulatory
bodies.
9
MCA
FILINGS
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Private Limited
www.aera.co.in
CIN: U74900MH2013PTC240380
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Publication name : Aera_Know about
MCA Filings
Publication Month: Feb 2021
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