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The Annual Return Of The Corporation Is The Mechanism By Which A Corporation Submits Its Financial Report To The Registrar For The Past Year. The Declaration Is Mandatory And, If Not Met With, Carries Significant Fines And Certain Legal Implications. The Account Books Play An Important Role In Filing The ITR And ROC Returns. In This Section, We Discuss Systematically Every Aspect Of A Company's Annual Return. As Mandated By Sections 92 And 137 Of The Companies Act, 2013, We Shall Apply An Annual Return To The ROC (Registrar Of Company) With A Profit & Loss Study, Cash Account And Balance Sheet With The Company Registrar.

Annual Filings by the Companies in India

Director KYC

Every individual who hold a (DIN) as on 31st March of a financial year as per these rules shall submit e-form DIR-3-KYC for the said financial year to the CG. Time Limit: on or before 30th, September of immediate next F. Y. An individual who has already submitted e-form DIR-3 KYC in relation to any previous F.Y, submits web-form DIR-3 KYC-WEB through the web service in relation to any subsequent F.Y it shall be deemed to be compliance of the provisions of this rule for the said F.Y.

Statutory Audit of Company

After the end of the financial year, every company must prepare a financial statement which consists of Balance Sheet and Profit & Loss Account. The financial statement then must be audited by an Independent CA in whole-time practice. As per section 139 of the companies act, a consultant should not verify his work; we have a panel of independent auditors to audit your books of accounts and issue statutory audit reports and sign on Balance Sheet.

ITR of Company

A company is a separate and distinct legal entity. It is thus under a legal obligation to file its Income Tax Return during the year 2020-21, even if the company existed even for one day in fiscal 2019-20. The audited financial statement and the opinion expressed by the independent auditor in the audit report are the basis of preparation for the income tax return of the company. The delay in filing the ITR has its perils. Hence please file your ITR within its Due Date.

Filing of Form ADT-1

Form ADT-1 is prescribed e-form for filing intimation about appointments or changes in the auditor of the company. The annual general meetings are held to conduct four activities, such as approval of financial statements, declaration of dividend appointment of directors, and to consider the auditor's appointment or reappointment. Within 15 days of the conclusion of the AGM, you must file form ADT-1 with the roc. If delayed, it can be filed with an additional fee.

Filing of Form AOC-4

In form AOC-4, the company files its financial statement and director’s report as required under the law. This is also known as financial filing to the ROC by a company. The audited balance sheet, profit, and loss account, auditors report, and director’s report are the mandatory attachments. The due date to file the form AOC-4 is 30 days from the date on which the AGM of the company was concluded. If the filing is delayed, it can still be filed with an additional fee of Rs. 100 per day.

Filing of Form MGT-7

Form MGT-7 is the annual return of the company, which is filed within 60 days of the holding of AGM. In the annual return of the company, all the significant changes that took place in the company during the financial year are reported. Please note that it is a mandatory roc filing and applies to a company even if there is no business transaction. The details are prepared in MGT-9, which is also submitted as an attachment to MGT-7. If not filed, it will cost you Rs. 100 for each day of delay.


If the managing director, the whole-time director in charge of finance, the Chief Financial Officer or any other person of a company charged by the Board with the duty of complying with the provisions of this section in respect of Books of Acounts, contravenes such provisions, such managing director, whole-time director in charge of finance, Chief Financial officer or such other person of the company shall be punishable with imprisonment for a term which may extend to one year or with fine which shall not be less than fifty thousand rupees but which may extend to 500,000 Rs. or with both.
Yes, every company which is registered under the companies act must file the annual roc return and ITR within its due date. However, for newly incorporated companies, there is some relaxation on time of holding the AGM. To help companies with NIL or up to less than ten transactions during the financial year, we have straightforward pricing.
The essential documents are balance sheet, profit & loss account, and audit report for filing the ROC Returns. However, in the annual return of the company information concerning shares, registered address changes of any during the financial year. We would need all ROC filing done during the fiscal year.
According to 134 of the companies act, 2013, the company shall be fined any amount between Rs. 50,000 to Rs. 25, 00,000 depending on case to case basis. Further, every key person in charge, including its directors, may be sent to imprisonment for a term of 3 years or fine between Rs. 50,000 to Rs. 5, 00,000 or with both


Type of Document TYPE OF E-FORM Purpose of Filing of Form
Balance –Sheet Form AOC-4. Filing of Financial Statement with the ROC
Consolidated Financial Statement Form AOC-4 (CFS) Companies which have Subsidiary Company, Associate Company and Joint Ventures.
Profit & Loss Account Form AOC-4. Filing of Profit & Loss Account with the ROC
Annual Return Form MGT-7. To be filled by Companies having share Capital. To give information relating to directors and shareholder for the period of Financial Year.
Skills Required Bookkeeping doesn't require any special skill sets Accounting requires special skills due to its analytical and complex nature
Annual Return Form MGT-7 To be filled by companies not having share capital.