FILING OF FINANCIAL STATEMENT WITH REGISTRAR OF COMPANIES, CONSEQUENCES OF NON COMPLIANCE AND SAFEGUARDING OFFICERS OF THE COMPANY IN CASE OF NON COMPLIANCE BY CASTING RESPONSIBILITY
As per Section 137 (1) of the Companies Act, 2013 copy of the financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under the Companies Act,2013 duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting in Form AOC-4 and the consolidated financial statements, if any, with form AOC-4 CFS, with the prescribed fee. The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL:- (i) companies listed with stock exchanges in India and their Indian subsidiaries; (ii) companies having paid up capital of five crore rupees or above; (iii) companies having turnover of one hundred crore rupees or above; (iv) all companies which are required to prepare their financial statements i...