Purpose:
A company is required to file webform AOC-5 giving details of full address, in case the Board of Directors of the company decides by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office. This webform is required to be filed within seven days of passing the Board Resolution.
Sections and Provisions:
According to section 128 (1) of the Companies Act, 2013, every company shall prepare and keep at its registered office books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company, including that of its branch office or offices, if any, and explain the transactions effected both at the registered office and its branches and such books shall be kept on accrual basis and according to the double entry system of accounting.
However, all or any of the books of account aforesaid and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place in Form AOC-5.
Key Information:
AOC-5 webform shall be processed in STP mode and shall be taken on record through electronic mode without any further processing. This Form is to be filed in MCA V3 portal.
Documents Required:
- Proof of address (Conveyance/Lease deed/ Rent Agreement etc. along with the rent receipts) along with standard NOC in case of Leased or rented property
- Copies of the utility bills (not older than two months)
- Photograph of registered office showing external building and second will be inside office also showing therein at least one director/ KMP who has affixed his/her digital signature to this form
Timeline:
The Form AOC-5 is required to be filed within seven days of passing the Board Resolution to keep all or any of the books of account at any other place in India besides the registered office.
Fees:
Normal filing fee
In case of company having share capital:
|
Nominal Share Capital (INR) |
Fee Applicable (INR) |
|
Less than 1,00,000 |
200 |
|
1,00,000 to 4,99,999 |
300 |
|
5,00,000 to 24,99,999 |
400 |
|
25,00,000 to 99,99,999 |
500 |
|
1,00,00,000 or more |
600 |
In case of company not having share capital:
Normal Fee Applicable (INR) – INR 200/-
Additional Fees in case of delay in filing of webforms
|
Period of Delay |
Additional Fee Applicable (INR) |
|
Up to 30 days |
2 times of normal filing fees |
|
More than 30 days and up to 60 days |
4 times of normal filing fees |
|
More than 60 days and up to 90 days |
6 times of normal filing fees |
|
More than 90 days and up to 180 days |
10 times of normal filing fees |
|
More than 180 days |
12 times |
Key Considerations:
Important check points while filling out the web form.
-
Please ensure that applicant of the webform is registered at MCA portal before filing the webform.
-
Please ensure that the signatories have an approved DIN or valid PAN or valid Membership number.
-
Please ensure that DIN of the authorised person signing the webform is not flagged for ‘disqualification’.
-
Please ensure that the DSC attached in the webform is registered on MCA portal against the DIN/PAN/Membership number as provided in the webform.
-
Please ensure that the business user is associated with the company or authorized by the company to e-file on its behalf (applicable to other Business user).
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