Annual Filing with Registrar of Companies (ROC)

What is annual filing of companies?

There are certain set of forms that every company/LLP is required to filed at Ministry of Corporate of affairs (MCA) every year. Under these
forms, there are certain reports, profit & loss, Balance sheet and other important changes occur during the year are filed for the each year.
For the each year ending on 31st March, annual filing begins at 30th October.
The statutory forms that are require to file annually are as follows:

1. Form AOC-4 – Form for filing annual financial statement.
2. Form MGT – 7 – Annual Return under essential information about company is filed.

What if Annual Filing is not done?

1. It’s a statutory requirement under Companies Act. Every Company is required to complete its annual filing each year. Non Compliance of
   same can bring penalties on companies and director as well.
2. It can be done even after the due date with late fee as prescribed in companies Act.
3. It can also make the company dormant.

Documents required for annual filing of company?

1. Director Report
2. Annual General Meeting(AGM) Notice
3. Auditor’s Report
4. Audited Balance sheet and Profit and Loss
5. Share holder details including share transfer details, if any
6. MGT-8 (Certificate by PCS only in case of paid up capital 10 crore or more or turnover 50 crore or more)