Form for filing Profit and Loss account and other documents with the Registrar
Download Company Law Form 23ACA XBRL: Form No 23ACA XBRL used as a Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar
How to e-file Form 23ACA XBRL
- Enter the Corporate Identity Number (CIN) of the company.You can find the CIN by entering the existing registration number of the company in the ‘Find CIN/GLN’ service at the portal (www.mca.gov.in) and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.
- Click the “Pre-fill” button.The system will automatically display the name and registered office address of the company.System will also display the authorised capital or number of members of the company, as the case may be.
- Enter the period of profit and loss account. End date shall be same as date of balance sheet entered in Form 23AC-XBRL. Select whether consolidated profit and loss account is also being filed along with the standalone profit and loss account.In case of ‘Yes’, it is mandatory to attach XBRL document in respect of ‘Consolidated profit and loss account’. (I.e. to attach standalone profit and loss account along with consolidated profit and loss account).
- Select whether schedule VI of the Companies Act, 1956 is applicable or not and Type of company. This form shall not be allowed to be filed in case schedule VI is not applicable. In case schedule VI is not applicable, you are required to file Form 23ACA (non XBRL mode).
- Select whether the attached annual accounts is audited by the auditors. Form shall not be allowed to be filed in case the annual accounts are not audited.Enter the date of signing of report on the annual accounts by the auditors.
Enter the serial number and date of board resolution authorizing the signatory to sign and submit the eForm.
- XBRL document in respect of profit and loss account and other documents (i.e. schedules and notes thereto) required by the Companies Act, 1956. This is a mandatory attachment.
- XBRL document in respect of consolidated profit and loss account and other documents (i.e. Schedules and notes thereto) required by the Companies Act, 1956 Statement of subsidiaries as per section 212 (To be attached in respect of foreign subsidiaries). Please note in case of an Indian subsidiary, only SRN of balance sheet filed by the subsidiary company is required to be mentioned in the XBRL document. In such case, detailed statement of accounts of the subsidiary is not required to be attached.)
- Any other information can be provided as an optional attachment.
The eForm should be digitally signed by the managing director, director, manager or secretary of the company duly authorised by the board of directors.
Select the designation of the person digitally signing the eForm.
- Enter the DIN in case the person digitally signing the eForm is a director or managing director
- Enter income-tax PAN in case the person signing the eForm is a manager
- Enter membership number or income-tax PAN in case the person digitally signing the eForm is a secretary.
The eForm should be certified by a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) by digitally signing the eForm.Select the relevant category of the professional and whether he/ she is an associate or fellow.In case the professional is a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice), enter the membership number. In case the practicing professional is a company secretary (in whole-time practice), enter the certificate of practice number.
Professional certification in Form 23ACA-XBRL includes:
(i) Verification of particulars filled in the forms from the audited financial statements of the company as true and correct;
(ii) Verification that the attached XBRL document(s) fairly present, in all material respects, the audited financial statements of the company, in accordance with the XBRL taxonomy as notified under Companies (Filing of documents and forms in extensible Business Reporting Language) Rules,2011;
(iii) Verification that the attached XBRL document(s) are the XBRL converted copy(s) of the duly signed Profit and Loss account and all other documents which are required to be annexed or attached to the Profit and Loss account as required under Section 220 of the Companies Act, 1956; and (iv) Verification that all the required attachment(s) have been completely attached to the form.
After the check form is successful and required documents have been attached,Pre-scrutinise the eForm. This is a mandatory step.