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).

“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.”