Companies incorporated in India be it private limited company, one person company, limited company, and section 8 company have to file their financial statements and the annual returns each year with the Registrar of Companies, to provide Registrar of Companies with the prescribed particulars.
The e-Forms to be filed for Annual ROC filing is:
1. AOC- 4 – Financial Statements, Balance Sheet & P&L Account
2. MGT-7 – Annual return
Due dates for conducting Annual General Meeting (AGM) for the purpose of Annual Return:
A) First AGM: The Companies are required to conduct their first AGM within 9 months from the end pf financial year. Therefore if the financial year of the Company ends on 31st March, then the due date for annual general meeting will be 31st December and in case the financial year of the Company ends on 31st December, then the due date for annual general meeting will be 30th September.
B) Subsequent AGM: Subsequent AGM of the company, post the first AGM is required be held within 6 months from the close of financial year, therefore if the financial year of the Company closes on 31st march, then the annual general meeting is required to be convened by 30th September. In case the financial year closes on 31st December, then the annual general meeting is required to be held by 30th June. It should however be noted that in case the tiem period between two annual general meetings shall exceed 15 months.
Due dates for filing the e-forms:
1. Form AOC-4: The Companies are required to file the financial statements along with the requisite attachments within 30 days from the date of annual general meeting. In case the annual general meeting is held on 30th September, the e form shall be filed by 30th October. In case the annual general meeting is held on 30th June, the e-form shall be filed by 30th July.
2. Form MGT-7: The Companies are required to prepare an annual return providing the particulars of its registered office, principal business activities, particulars of its holding, subsidiary and associate companies; shareholding pattern, debentures, indebtedness; members and debenture-holders along with changes therein; promoters, directors, key managerial personnel along with changes therein; general meeting, board meeting and committee meetings; remuneration of directors and key managerial personnel; etc.
Please note that any delay in filing e-form AOC-4 and MGT-7 will attract a penalty of INR 100/- per day per form.