Every company registered in India, including private limited, limited company, one person company and section 8 company must file annual returns with ROC every year. It requires conducting of an Annual General Meeting and filing annual accounts with ROC. AGM must be held within 6 months from the end of the financial year i.e. 30th September every year. In case of new companies, first AGM should be held within 18 months from the date of incorporation or 9 months from the close of financial year whichever is earlier. Companies Act 2013 mandates that your financial year should start from 1st April and end on 31st March.

Usually, a company is required to file three forms with ROC:

• ROC Form MGT 7: which contains details of shareholding structure, change in directorship and details of the transfer of shares during the year if any. Due date for ROC Form MGT 7 would be 28th November that is 60 days from the conclusion of AGM.

• ROC Form AOC4: which contains details and annexure relating to Balance Sheet of the Company, Profit & Loss Account, Compliance Certificate, Registered Office Address, Register of Member, Shares and Debentures details, Debt details and information about the Management of the Company. The due date for ROC Form AOC 4 would be 29th October i.e. 30 days from the conclusion of the AGM.

• ROC Form ADT 1: is filed for auditor appointment. The due date for ROC Form ADT 1 would be 14th October i.e within 15 days from the conclusion of AGM.

Documents Required For Company Annual Filing

• Incorporation Document: PAN Card, Certificate of Incorporation and MoA – AoA of Private Company
• Audited Financial Statements: Financial Statements must be audited by independent auditor
• Audit Report & Board Report: Independent auditor’s report and Board report must be provided
• DSC of Director: Valid and active DSC of one of the directors must be provided

Benefits Of Company Annual Filing

Penalties for Non compliance in company return filing:

Non-filing of Annual returns entail hefty penalties. These are over and above normal fees charged by MCA and there is no way to reduce the penalties.