Annual Return Filling

Annual Return Filling

We provide services for filling of annual return. An annual return is not a tax return; it's simply an annual requirement for a company to provide certain details to the Registered Of Companies Office. Section 92 of the Companies Act, 2013 deals with the Annual Return.





LLP is required to file LLP Form 8 (Statement of Account & Solvency) and LLP Form 11 (Annual Return) annually. The ‘Annual Return’ is required to be filed within 60 days of close of the financial year and ‘Statement of Accounts & Solvency’ shall be filed within 30 days from the end of six months of the financial year to which it relates. Every LLP has to maintain uniform financial year ending on 31st March of a year.




FIRST STAGE:- At first every company must have to prepare their books of account not only to comply with the statue but also to have control over their business. As per the Companies Act 2013, it is mandatory required to maintain books of accounts in the specified format by all companies. In the absence of books of account statutory fillings such as service tax return, Sales tax return, TDS return would also be difficult.


SECOND STAGE:- Based on the Book of Accounts, all companies are required to prepare financial statements of the company. Financial statements means any statement to provide information about the financial position, performance and changes in the financial position of an assessee and includes balance sheet, profit and loss account and other statements and explanatory notes forming part thereof.


THIRD STAGE:- Every Company must appoint its first Auditor within one month of the registration of the company. Any person who is a qualified Chartered Accountant in practice, or a firm of Chartered Accountants can be appointed as the Auditors of the Company. However, the following persons / entities cannot be appointed as Auditor of a Company:

A body corporate;

An officer or employee of the company (irrespective of if he/she is a qualified Chartered Accountant);

a person who is a Partner or Director of the company;

A person who is indebted to the company;

A person who is in whole time employment elsewhere;

It is important to remember that the Auditor of the Company must be independent and not having bias towards the company.

The term of an Auditors appointment would end at the conclusion of the Annual General Meeting of the Company, the company may re-appoint the same Auditor or may decide to replace the Auditor.


FOURTH STAGE:- An Annual General Meeting is a meeting of the shareholders of a Company held every year. Companies Act, 2013 mandates that all company except One Person Company hold one Annual General Meeting every year. No company is exempt from this requirement. The date of any Annual General Meeting must be within 15 months from the date of immediately preceding Annual General Meeting. However, for a newly incorporated company, the first Annual General Meeting must be held within 18 months from the date of incorporation of the Company.

At the Annual General Meeting, the audited financial statements of the Company with the Auditor’s Report and Directors Report are placed before the members of the Company. The members of the Company on being satisfied about the financial statements of the Company can adopt the Annual Accounts of the company after due consideration. The financial statements of a company are considered final only after it is approved by the Shareholders of the company in the Meeting.

Once, the Annual General Meeting is completed and the audited financial statements are adopted by the Company, it must be filed with the Registrar. The filing of the audited financial statements of the company in the prescribed format to the Ministry of Corporate Affairs is called as filing of annual return of a company. The annual return of the company must be filed within 60 days of the date on which the annual general meeting of the company was held.


Certification of Annual Return by PCS:-


The annual return, filed by a listed company or, by a company having such paid-up capital of Rs.10 Crores or more OR turnover of Rs.50 Crores or more shall be certified by a  PCS in Form No. MGT-8 stating that the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of this Act.


Extract of  Annual Return:-


An extract of the annual return in Form No MGT-9 shall form part of the Board’s report.


Annual Return by Foreign Company:-


Every foreign company shall prepare and file, within a period of sixty days from the last day of its financial year, to the Registrar annual return in Form FC.4 along with such fee as provided in the Companies (Registration Offices and Fees) Rules, 2014 containing the particulars as they stood on the close of the financial year.


 Changes in Annual Return:-



Companies Act,1956

Companies Act,2013 & Rules,2014


Sec. 159,160,161,162 & Schedule V 

Sec.92, & Form MGT-7 along with MGT-.8


Registered office,



Shares & Debentures,


Members and Debentureholders past and present,

Directors,MDs,Mgrs,CS past and Present


Its registered office, principal business activities, particulars of its holding, subsidiary and associate companies;

Its shares, debentures and other securities and shareholding pattern;

Its indebtedness;

Its members and debenture-holders along with changes therein since the close of the previous financial year;

Its promoters, directors, key managerial personnel along with changes therein since the close of the previous financial year;


Meetings of members or a class thereof, Board and its various committees along with attendance details;

Remuneration of directors and key managerial personnel;

Penalty or punishment imposed on the company, its directors or officers and details of compounding of offences and appeals made against such penalty or punishment;

Matters relating to certification of compliances, disclosures as may be prescribed;

Details, as may be prescribed, in respect of shares held by or on behalf of the Foreign Institutional Investors indicating their names, addresses, countries of incorporation, registration and percentage of shareholding held by them; and

Such other matters as may be prescribed

Return in Question

As per Sec.159(1), if any of the 5 immediately preceding returns has given the full particulars required as to past and present members and the shares held and transferred by them, the return in question may contain only changes in those particulars.

No Such Provision


Certification of Annual Return by a Secretary in Whole-time practice in case of Listed Companies.

This requirement extend to the unlisted companies having PSC of Rs.10 Crs or more or turnover of Rs.50 Crs or more.

Extract of AR – part of BoR

No Such Provision

An extract of Annual Return shall form part of Board’s Report.

Penalty for PCS

No Such provision

Fine which shall not be less thanRs.50,000/- but which may extend to Rs.5,00,000/-