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What is an Annual Return?
What is an Annual Return?
An annual return is a mandatory filing requirement for all companies registered in India, including private limited companies, public limited companies, one-person companies, and section 8 companies. It involves conducting an Annual General Meeting (AGM) and submitting annual accounts to the Registrar of Companies (ROC).
Key Requirements
Key Requirements
AGM Timing: The AGM must be held within 6 months from the end of the financial year, which is typically March 31st. For new companies, the first AGM should be held within 18 months from the date of incorporation or 9 months from the close of the financial year, whichever is earlier.
Financial Year: The Companies Act 2013 mandates that the financial year of a company starts on April 1st and ends on March 31st.
Information and Documents Required
Information and Documents Required
The annual return must include the following information and documents:
PAN of the Company
Certificate of incorporation, MOA and AOA of the Company
Financial Statement (Balance Sheet, Profit & Loss Account) audited by independent auditor
Independent Auditor report
Board Report
Registered Office Address
Register of Members, Shares, and Debentures
Debt details
Information about the Management of the Company
Shareholding structure
Changes in Directorship
Details of transfers of securities
Valid and active DSC of atleast one Director
Due dates
Due dates
AOC-4 (Financial Statement): Within 30 days from date of AGM
MGT-7/7A ( Annual Return) : Within 60 days from date of AGM
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