Company Annual Return filing

The companies registered under Companies Act must require to file their Financial statement in e form AOC-4 along with the Directors Report and other documents within 30 days and the company’s Annual Return required to be filed in e-form MGT-7 within 60 days from the conclusion of its Annual General Meeting.

Annual filing of Returns:

Every company registered under companies Act, whether as a private limited company, one person company, limited company, and section 8 company must file annual return and income tax return each year with Ministry of Corporate Affairs.

The Annual General Meeting is required to be conducted in every six months at the end of each financial year commenced from 1st April and ends on 31st March by all companies Registered under Companies Act except the One Person Company. The first Annual General meeting must be held within 18 months of the formation of the company or within 9 months from the end of the first Financial year, whichever is earlier.

The financial year normally starts from 1st April and end on 31st March, in India and thus an annual return of a company normally would be due on or before 30th September.

Form MGT-7:

The form MGT-7 must be filed all registered companies in India. The Documents required to file MGT-7 are as follows,

  • Company’s Balance Sheet and Profit & Loss Account.
  • Compliance Certificate
  • List of shareholders and debenture holders and shareholding structure of the company
  • Details of transfers and Transmission of securities, if any
  • Details of Shares and Debentures.
  • Changes in Directorship, if any.

Form AOC-4:

Financial Statements of a company must be filed along with Form AOC-4 every year with the Registrar of companies. The documents to be attached with Form AOC-4 are,

  1. Copy of financial statements
  2. Statement of subsidiaries
  3. Statement for not adopting Financial statements in the annual general meeting
  4. Statement for not holding the AGM
  5. Extension of the financial year or AGM with an approval letter
  6. Test audit report
  7. CSR policy of the company
  8. Audit Report
  9. Details of other entities, if any
  10. Optional attachments, if any

For Private Limited Company Annual Return Filing click here