An annual return is a mandatory filing requirement for all public limited companies registered 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, cash flow statement, and notes to the accounts.
Annual General Meeting (AGM): Minutes of the AGM, including resolutions passed and attendance records.
Directors' Report: A report by the company's directors, 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 company's shareholders, including their names, addresses, and shareholdings.
Register of Directors: Information about the company's directors, including their names, addresses, and qualifications.
Other Relevant Documents: Any other documents required by the ROC, such as returns related to foreign exchange transactions or environmental compliance.
Legal Compliance: Failure to file the annual return on time can result in penalties and legal consequences.
Transparency: Annual returns provide transparency into the company's financial health and operations to shareholders, investors, and regulatory authorities.
Regulatory Updates: The annual return process helps companies stay updated with the latest regulatory requirements.
AOC-4 / AOC-4 XBRL (Financial Statement): Within 30 days from date of AGM
MGT-7/7A ( Annual Return) : Within 60 days from date of AGM