Doing Business in India - RSM Austria

3.4 Online Filing System
Ministry of Corporate Affairs (MCA) has vide Notification dated 10/02/2006
amended the Companies (Central Government) General Rules and Forms, 1956,
wherein all the forms and returns as mentioned in the notification are required to
filed electronically through internet with Registrar of Companies (ROC).
3.4.1 Directors Identification Number (DIN)
Director Identification Number (DIN) is a unique identification number for an
existing director or a person intending to become the director of a proposed
company. In the scenario of e-filing, obtaining DIN for every director is a prerequisite
for filing certain company related documents.
3.4.2 Digital Signature Certificate (DSC)
A Digital Signature is the electronic signature duly issued by the Certifying
Authority that shows the authenticity of the person signing the same. Every user i.e.
Director or Authorised Representative of a Foreign Company who is required to sign
an e-Form for submission with MCA (i.e. through internet) requires a Digital
Signature Certificate.
3.5 Filing of Documents / Returns
Every company must file its annual accounts with the Registrar of Companies
(‘ROC’) within 60 days from the date of the annual general meeting. (which is
required to be held within six months of the financial year end and once in every
year) containing the following:
Director’s report;
Auditor’s report;
Financial statements.
Further in addition, listed companies are also required to send copies of the annual
report, cash flow report, unaudited quarterly results to the stock exchange also.
Filing of applications, documents, inspections etc. through electronic form
Any applications, balance sheet, prospectus, annual returns, forms, declarations,
memorandum or articles of associations, particulars of charges, notices or any
communications, intimations, as may be required to be filed or delivered under the
Companies Act or any rules made thereunder shall be filed through electronic form
and authenticated in such manner as may be specified in the rules. Registrar shall
maintain all the applications, documents filed under this Act in the electronic form
and registered or authenticated in such manner as may be specified in the rules.
Inspection of these documents can be made by any person through electronic form.
All fees, charges or other sums shall be paid though the electronic form. Registrar
shall register these documents filed or delivered under this Act or rules made
thereunder and issue such certificates or perform duties or discharge functions or
exercise power under this act or rules made thereunder.
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DOING BUSINESS IN INDIA