Company Annual Filing

Every company is required to file the annual accounts and annual return as per the Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. The ROC filing of annual accounts is governed under Section 129(3), 137, of the Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act,2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.

All companies registered in India like a private limited company, one person company, limited company, and section 8 company need to maintain the annual compliances like annual returns and income tax return each year. Though Company Registration happens to be the most popular form of starting a business, various compliances need to be followed once the business is Incorporated.

• A company is required to file its audited financial report along with the Director’s Report with the ROC in the prescribed form AOC-4 within 30 days of conclusion of the AGM.
• Every company needs to file an Annual Return to the ROC under section 92 of the companies act, 2013, within 60 days of the AGM’s conclusion. Filing of MGT-7 is mandatory under law, and it is a statement summarizing the company’s key information. In the company’s annual return, all the company’s significant changes during the financial year are reported.