ANNUAL FILING OF COMPANIES
Annual Filing of Companies refers to the mandatory submission of financial statements and other documents by a company to the Registrar of Companies (ROC) under the Companies Act, 2013. This process ensures legal compliance and transparency about a company’s financial health.
What Does Annual Filing Include?
For every Private Limited Company or Limited Liability Partnership (LLP), annual filing typically involves:
For Companies (Pvt Ltd, Ltd, OPC):
| Form | Description | Due Date |
|---|---|---|
| Form AOC-4 | Filing of financial statements (Balance Sheet, P&L, Cash Flow, etc.) | Within 30 days of AGM |
| Form MGT-7 | Filing of Annual Return (shareholding pattern, directors, etc.) | Within 60 days of AGM |
| Form MGT-7A | Simplified return for small companies and OPCs | Same as above |
| Form DIR-3 KYC | KYC of directors | 30th September each year |
| Form DPT-3 | Return of Deposits (if applicable) | 30th June every year |
For LLPs:
| Form | Description | Due Date |
|---|---|---|
| Form 11 | Annual return of LLP | 30th May every year |
| Form 8 | Statement of accounts and solvency | 30th October every year |
Consequences of Non-Filing
- Heavy penalties starting at ₹100/day per form
- Disqualification of directors under Section 164
- Risk of strike-off of the company by ROC
Why It’s Important?
- Legal compliance under Companies Act
- Keeps the company in good standing with MCA
- Required for raising funds, loans, or tenders
- Avoids penalties, blacklisting, and disqualification