Pro trade tax > Annual return filling

Annual Return

What is Annual Return Filing?

Every Company whether Pvt. Limited, Public Limited, One Person Company or entity constituted as Limited Liability Partnership is required to file annual return like in case of annual return filed in Income Tax.

Every company is required to file the Audited financial statement and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting date. Filing of Audited financial statement is governed under Section 129 and 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.

What is the mode of filing of Annual Return and other forms under ROC?

Annual filing cab be done only through online mode by logging in to MCA portal. Filing of returns in physical mode is not allowed.
What are the types and due dates of form to be filed during while filing annual return?
The types of form along with its relevance and dues dates has been provided in the below table:

FORM Types Relevance of FORM Who is required to file? Documents forming part of FORM Due date of filing
Form ADT-1 Appointment of Statutory Auditor 1.    Private Company

2.    Public Limited Companies,

3.    Listed Company;

4.   One Person Company

1.    Appointment Letter,

2.    Confirmation Letter from Company

15 days from the date of AGM.
Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements) Filing of Annual Accounts 1.    Private Company

2.    Public Limited Companies,

3.    One Person Company

1.    Board Report along with annexures

2.    AOC-2,

3.    MGT-9

4.   CSR Report,

5.    Corporate Governance Report,

6.    Secretarial Audit Report

7.    Any other document as per company type


30 days from the date of the AGM (In case of OPC within 180 days from the close of financial year)
Form AOC-4 (XBRL) Filing of Annual Accounts in XBRL mode Listed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores XML document of financials of the Company 30 days from the date of the AGM
Form MGT-7 Filing of Annual Return Private Company, Public Limited Companies, Listed Company, One Person Company 1.       List of shareholders, debenture holders, Share Transfer

2.      MGT-8

60 days from the date of AGM.
Form CRA-4 Filing of Cost Audit Report; if applicable Companies in accordance with The Companies (Cost records and Audit Rules), 2014 XML document of Cost Audit report 30 days from the receipt of Cost Audit Report
Form MGT-14 Filing of resolutions with MCA regarding approval of Board Report and Annual Accounts 1.       Public Companies

2.      Listed Companies

Certified true copy of the resolution. 30 days from the date of concerned Board Meeting

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