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Annual Return Filing for Company

Annual filing means submitting companies’ financial and non-financial information to Companies regulatory authority i.e. ROC (Registrar of Companies) of the concerned state where the registered office of the company is situated within the stipulated time period.

Annual filing ensures the transparency in the working of the companies. Since it is a mandatory requirement, therefore, companies cannot hide its financial information. Annual filing provides various information of the company such as company’s business activities, capital structure, cash flow, liquidity and profitability, transactions with related parties etc.

What Forms are included under Annual Filing?

Under companies Act, there are only two forms, namely, AOC-4 and MGT-7 which are prescribed for annual filing. Both forms are filed online to ROC.

E-form AOC-4:  This form mainly contains financial statements which include Profit & Loss Account, Balance Sheet and Cash Flow statements. All these statements reveal all financial information of the company.

This form is filed within 30 days of Annual General Meeting (AGM).

E-form MGT-7: This form used for filing Annual Return which contains both financial as well as non-financial information of the company which include directors’ details, various meetings held during the year, remuneration of Directors and KMP, shareholding pattern and so on.

This form is filed within 60 days of AGM

“Annual Return shall also contain a certificate as per Form No. MGT 8  duly authenticated by Company Secretary in practice in case of a listed company or a company having paid up share capital of Rs. 10 Crore or more or turnover of Rs. 50 Crore or more.”

  1. Copy of MoA, AoA
  2. Copy of board resolution
  3. List of shareholders with holdings
  4. Details of board composition
  5. Secreterial Audit Report
  6. Last year’s tax return
  7. LLP Partnership Deed
  8. Particulars of penalties or compounding offences (if applicable)
  1. Is return filing with ROC not same as income tax return?

    Income tax return is submitted to Income Tax department whereas ROC returns are filed with Ministry of Corporate Affairs (MCA) with whom the company is registered. It is mandatory to file the prescribed ROC forms and other returns on annual basis.

  2. I am sole director of a One Person Company.What are the applicable Annual return forms and their due dates?
    • Form MGT 7 is used to file Annual Return. The due date is May 30.
    • Form AOC 4 is used to file Annual Accounts. The due date is 180 days from end of Financial Year(FY)
  3. What are the Annual return forms and their due dates for private limited companies other than One Person Companies?
    • Form MGT 7 is used to file Annual Return. The due date is 60 days from conclusion of Annual General Meeting(AGM).
    • Form AOC 4 is used to file Annual Accounts. The due date is 30 days from end of Financial Year(FY)
  4. Our firm is registered as a Limited Liability Partnership Firm. What are the annual returns to be filed with MCA and what are their due dates?

    For LLPs, the due date of return filing is 60 days from end of financial year i.e 31st May of the assessment year. For form 8(Statement of solvency) the due date is 30th October.

  5. What other returns are to be filed with MCA?

    Other returns include: *ADT 1 -for appointment of auditor *CRA 4 -for Cost Audit Report(if applicable) Following events also require filing with MCA:

    • Change in name
    • Change in registered office
    • Change in board composition(e.g. appointment of director)
    • Alteration of share capital
    • For creation/modification/satisfaction of charge

    The same plan can be bought as per the requirement. Our experts shall guide you on the compliance requirement.

  6. What are the consequences of not filing the forms?
    • If the LLP annual return form is not filed within due date, then a penalty of Rs.100 per day is applicable until the default continues. There is no limit on the maximum penalty amount and hence the amount increases over time.
    • In case of company, the penalty amount depends upon the nominal share capital and period of delay.
  7. Do I need to get digital signature for filing ROC returns?
    • LLP form 11 needs to be signed with digital signature of any one designated partner.
    • In case of company, the annual return form has to be signed with the digital signature of the director or the company secretary in practice (as the case may be).
  8. Will there be any additional charges during ROC filing?

    Yes, the plan covers only the professional & ROC filing fees (excluding fee for SH-7) from Cleartax. Apart from this, there is stamp duty payable. Stamp duty charges are imposed by state in which the registered office is proposed to be located. The charges will be based on the nature of MCA form. In some states the amount varies according to the authorised capital of the company. These charges are not part of the plan’s price.

  9. What are the government fees applicable for annual ROC filing?

    The fees differ based on your turnover and share capital These fees apply for a turnover of Rs.1 crore.

    • AOC 4: Rs. 300
    • MGT-7: Rs.400
  10. I need flexibility in the name of my company. Can I provide multiple names?

    Yes, you can provide upto 6 names for your company. We will need to file this application separately. Additional charges of Rs. 1000 will apply. These will not be covered in the current package.

  11. I and my partner are both directors and shareholders in our company. We wish to bring in two additional shareholders as well. Is that covered in the package?

    In the current package, we cover upto 2 digital signatures for two directors. For two additional shareholders, you need to secure two additional digital signatures certificates. We offer digital signature certificate – Click here to purchase digital signature

  12. Our company would like to bring in a foreign citizen as a director. Is this covered in your package?

    To bring in additional director, you need to secure digital signature (DSC ).

    • Click here to purchase digital signature

    Only passport of the foreign director is required. In some countries, residency certificate will be provided. These need to be submitted for the application. Any incidental charges here is not covered in the package.

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