An annual return is a mandatory filing requirement for One Person Companies (OPCs) in India. It involves submitting a comprehensive report to the Registrar of Companies (ROC) that provides details about the company's financial health, operations, and compliance status.
Financial Statements: Detailed financial statements, including the balance sheet, profit and loss account, and cash flow statement.
Annual General Meeting (AGM): Minutes of the AGM, which can be conducted by the sole director.
Directors' Report: A report by the sole director, providing an overview of the company's performance, operations, and future outlook.
Compliance Certificate: A certificate from a practicing company secretary or chartered accountant confirming compliance with various statutory requirements.
Register of Members: Details of the sole shareholder.
Other Relevant Documents: Any other documents required by the ROC, such as returns related to foreign exchange transactions or environmental compliance.
AGM: The AGM must be held within 6 months from the end of the financial year, which is typically March 31st.
AOC-4: The due date to file Form AOC-4 is 180 days from the close of financial year. Hence, the due date shall be 27th September considering 180 days from end of financial year.
MGT-7A: OPC does not require to hold AGM, the due date for filing Form MGT 7 shall be 60 days from the completion of the 6 months from the end of the financial year. Hence, the due date to file Form MGT-7 shall be 28th Novemeber.