Every company registered in India, including private limited, limited company, one person company, and section 8 company, is required to file annual returns with the Registrar of Companies (ROC) every year. This involves conducting an Annual General Meeting (AGM) and filing the company’s annual accounts with the ROC. The AGM must be held within 6 months from the end of the financial year, which is typically on 30th September. For new companies, the first AGM should be held within 18 months from the date of incorporation or 9 months from the close of the financial year, whichever is earlier. The Companies Act 2013 specifies that the financial year should start from 1st April and end on 31st March.

The annual return includes information and documents such as the company’s Balance Sheet, Profit & Loss Account, Compliance Certificate, Registered Office Address, Register of Members, details of shares and debentures, debt details, and information about the management of the company. It also discloses the shareholding structure, changes in directorship, and details of securities transfers.

Typically, a company needs to file three forms with the ROC:

1. ROC Form MGT 7: This form contains details of the shareholding structure, changes in directorship, and transfer of shares during the year. The due date for filing ROC Form MGT 7 is 28th November, which is 60 days from the conclusion of the AGM.

2. ROC Form AOC 4: This form contains details and annexures relating to the company’s Balance Sheet, Profit & Loss Account, Compliance Certificate, Registered Office Address, Register of Members, shares and debentures details, debt details, and information about the management. The due date for filing ROC Form AOC 4 is 29th October, which is 30 days from the conclusion of the AGM.

3. ROC Form ADT 1: This form is filed for auditor appointment. The due date for filing ROC Form ADT 1 is 14th October, which is within 15 days from the conclusion of the AGM.

Non-compliance with annual return filing attracts hefty penalties, in addition to the normal fees charged by the Ministry of Corporate Affairs (MCA).

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