What is Company Annual Filing?
Company annual filing is the yearly submission of a company's audited financial statements and annual return to the Registrar of Companies through the MCA portal. It applies to all companies, including those with no business activity during the year.
Main Annual Filings
Financial statements (Form AOC-4)
The balance sheet, statement of profit and loss, notes, auditor's report and board's report are filed in AOC-4, generally within 30 days of the AGM. Companies meeting specified criteria file in XBRL format.
Annual return (Form MGT-7 or MGT-7A)
The annual return with shareholding, directors and meeting details is filed generally within 60 days of the AGM. Small companies and OPCs use the simpler MGT-7A.
Auditor appointment (Form ADT-1)
When an auditor is appointed or re-appointed at the AGM, ADT-1 is filed within the prescribed time.
Other annual forms
Depending on the company, other annual returns may apply, such as the return of deposits and director KYC.
Annual Compliance Calendar (Broad)
- Close books and finalise accounts after 31 March
- Statutory audit and board meeting to approve accounts
- AGM, generally by 30 September
- AOC-4 within 30 days and MGT-7/7A within 60 days of the AGM
- Income tax return, with tax audit where applicable
Documents Required
- Audited financial statements and auditor's report
- Board's report and AGM notice
- List of shareholders and directors, with changes during the year
- Details of meetings held
- DSC of a director
Common Mistakes to Avoid
- Assuming no filing is needed without business. Filing is mandatory.
- Mismatch between figures in AOC-4 and the income tax return
- Wrong shareholding details in the annual return
- Late filing. MCA charges additional fees for each day of delay, which can become large.
- Ignoring the first-year obligations, such as the first AGM and auditor appointment
Frequently Asked Questions
Can annual filing be done without an audit?
No. Every company must have its accounts audited by a Chartered Accountant before filing financial statements.
We have not filed for a few years. What can be done?
Pending filings can usually be completed with additional fees, and MCA sometimes offers schemes to regularise defaults. We review the position and prepare a plan.
Related Services
Talk to a Chartered Accountant
If you are looking for professional assistance with Company Annual Filing in Ghaziabad or need to clear pending ROC filings, contact us for detailed guidance.
CA Mayank Agarwal (Chartered Accountants)
Raj Nagar Extension & Indirapuram, Ghaziabad
Phone / WhatsApp: 9718877122 | Email: fcamayankagarwal@gmail.com
This page gives general information for guidance only. Laws, forms, fees and timelines change from time to time and depend on individual facts, so please confirm the current position before acting. See all our service guides.