Annual Return Filing
Annual filing under the Companies Act involves timely completion of board and shareholder actions, preparation of financial statements, and filing of the applicable ROC forms. We help companies manage annual compliance in a structured manner and reduce the risk of additional fees or defective filings.
Annual Filing Compliance at a Glance
For most companies, annual compliance includes preparation of financial statements, conduct of the required board and shareholder meetings, statutory audit, and filing of the relevant ROC forms within the timelines prescribed under the Companies Act and related rules.
Common annual filings may include AOC-4 for financial statements, MGT-7 or MGT-7A for annual return, and related event-based filings where applicable. The exact filing set depends on the company type, turnover, paid-up capital, and the events that occurred during the year.
Frequently Asked Questions
What is included in the annual filing compliance of a company?
Annual filing generally covers the financial statements, annual return, and related ROC filings linked to the financial year, such as the applicable AOC and MGT forms. Even inactive companies may still need to complete annual ROC compliance unless a specific exemption applies.
Is annual return filing mandatory for every company?
Yes. Every company is generally required to file the applicable annual return with the Registrar of Companies, subject to the form and disclosure requirements relevant to its category.
Is statutory audit required under the Companies Act?
In general, companies are required to have their financial statements audited by a statutory auditor under the Companies Act, unless a specific exemption applies under current law.
How is the annual return signed and filed?
The annual return is filed electronically through the MCA system and signed by the person authorised under the applicable form requirements. The signing pattern depends on the company category and whether certification by a company secretary is required.
What are financial statements for annual filing purposes?
Financial statements generally include the balance sheet, statement of profit and loss, notes to accounts, and the documents that accompany them, such as the board's report and auditor's report, as applicable to the company.