Annual Filing of Company

September 3, 2025 by Team Instabizfilings

Introduction

Every company incorporated under the Companies Act, 2013 whether Private Limited, One Person Company (OPC), Limited Liability Partnership (LLP), or Public Limited Company must comply with annual filing requirements mandated by the Ministry of Corporate Affairs (MCA).

The annual filing of a company is not just a procedural formality it is a legal obligation that helps maintain transparency, corporate governance, and credibility with regulatory authorities, investors, and financial institutions.

What is Annual Filing of a Company?

Annual Filing means the submission of financial and statutory details of a company to the Registrar of Companies (ROC) every financial year.
It includes filing of:

Financial Statements (Form AOC-4)
Annual Return (Form MGT-7 / MGT-7A)
Auditor Appointment (Form ADT-1)

These filings provide a snapshot of the company’s financial performance, shareholding structure, management details, and compliance position.

Legal Basis

Annual filing is governed under:

Section 92 : Annual Return
Section 129 : Financial Statements
Section 137 : Filing of Financial Statements
Section 139 : Appointment of Auditors

As per the Companies Act, 2013, non-compliance leads to heavy penalties and possible disqualification of directors.

Due Dates for Annual Filing (FY 2024-25)

Form	Purpose	Applicable To	Due Date
AOC-4	Filing of Financial Statements	All Companies	Within 30 days from the date of AGM
MGT-7 / MGT-7A	Filing of Annual Return	All Companies	Within 60 days from the date of AGM
ADT-1	Auditor Appointment	All Companies	Within 15 days from the date of AGM
DIR-3 KYC	KYC of Directors	Every Director	By 30th September of every year

For companies whose financial year ends on 31st March 2025:

Annual General Meeting (AGM) should be held on or before 30th September 2025
Hence, AOC-4 due date: 30th October 2025
MGT-7 / MGT-7A due date: 29th November 2025

Forms Required for Annual Filing of a Company

Form AOC-4 (Filing of Financial Statements)

Purpose: To file the company’s audited financial statements with the ROC.
Attachments:

Balance Sheet and Profit & Loss Account
Director’s Report
Auditor’s Report
Notes to Accounts
Board’s Report with CSR details (if applicable)

Form MGT-7 / MGT-7A (Filing of Annual Return)

Purpose: To provide a summary of the company’s shareholding, management, and governance details for the year. MGT-7A applies to Small Companies and OPCs.
Attachments:

List of shareholders and debenture holders
Details of share transfer
MGT-8 (if applicable for certification by a PCS)

Form ADT-1 (Appointment of Auditor)

Purpose: To inform ROC about the appointment or reappointment of a statutory auditor.
Due Date: Within 15 days of AGM.
Attachments:

Consent letter from auditor
Board resolution for appointment

Types of Companies and Annual Filing Applicability

Type of Company	Applicable Forms	Certification Required
Private Limited Company	AOC-4, MGT-7, ADT-1	Yes (CA/CS/Cost Accountant)
One Person Company (OPC)	AOC-4, MGT-7A	No (Self-certification allowed)
Public Limited Company	AOC-4, MGT-7, ADT-1	Yes
Section 8 Company	AOC-4, MGT-7A	Yes
LLP	Form 8, Form 11	Yes

Importance of Annual Filing

Legal Compliance: Mandatory under Companies Act, 2013
Financial Transparency: Shows company’s true financial position
Investor Trust: Builds credibility and trust for fundraising
Avoids Penalties: Prevents late fees and disqualification
Public Record: Data becomes available on MCA portal for verification

Penalties for Late or Non-Filing

Particulars	Penalty
Late filing of AOC-4 / MGT-7	₹100 per day per form (no upper limit)
Non-filing of forms	Additional penalty under Section 92 and 137 of the Act
Director disqualification	Under Section 164(2) – for default of 3 consecutive years

Example: If AOC-4 is filed 30 days late → 30 × ₹100 = ₹3,000 per form minimum.

Key Points to Remember for FY 2024-25

Conduct Board Meeting to approve financials before AGM.
Hold AGM by 30th September 2025.
File ADT-1, AOC-4, MGT-7/MGT-7A within prescribed timelines.
Ensure digital signatures (DSC) of directors are valid.
Maintain proper records like minutes, attendance, and statutory registers.

Checklist for Annual Filing of Company (2025)

Verify financial statements audited by CA
Conduct Annual General Meeting (AGM)
Prepare Director’s Report and Board Report
File ADT-1 for auditor appointment
File AOC-4 for financial statements
File MGT-7 / MGT-7A for annual return
Maintain ROC acknowledgment receipts

Why Choose Instabizfilings for Annual Company Filing?

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Conclusion

The Annual Filing of a Company is a crucial compliance requirement that ensures legal continuity and corporate credibility. Every registered company whether operational or not must file its AOC-4, MGT-7, and ADT-1 forms every financial year without fail.

Timely filing not only avoids hefty penalties but also enhances your business reputation in the market.

So, if your company’s financial year ended on 31st March 2025, make sure all filings are completed before the due dates with expert help from Instabizfilings.

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