Annual Filing of Company

September 3, 2025 by Team Instabizfilings

Introduction

Every company registered under the Companies Act, 2013 in India is required to comply with annual filing requirements with the Registrar of Companies (ROC). Annual filing ensures transparency, accountability, and proper reporting of financial and non-financial information to stakeholders, regulators, and the government.

Failure to do so can lead to hefty fines, penalties and even disqualification of directors. Thus, timely annual filing of company returns is one of the most critical compliance requirements of any company.

What is the Annual Filing of a Company?

Annual filing refers to the procedure of filing certain forms, financial statements and annual returns with the ROC within the required due dates every financial year.

It applies to:

Private Limited Companies
Public Limited Companies
One Person Companies (OPC)
Section 8 Companies (Non-Profit Companies)

Annual filing mainly includes two important filings:

Form AOC-4 → For filing financial statements.
Form MGT-7 / MGT-7A → To present annual return.

Annual Filing Requirements for Companies

Form AOC-4 (Financial Statements)

Contains balance sheet, profit & loss account, cash flow statement, auditor’s report, director’s report, etc.
Until 30 days after Annual General Meeting.
If AGM is not held, then within 30 days from the date on which AGM should have been held.

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

Contains details of shareholding pattern, directors, key managerial personnel (KMP), meetings, etc.
To be submitted within 60 days after the AGM.
OPC and small companies file MGT-7A (simplified version).

Form ADT-1 (Auditor Appointment)

Filed within 15 days of AGM for appointment/reappointment of auditor.

Annual Filing Due Dates for FY 2024-25

Form AOC-4 → Within 30 days from AGM date (generally 30th October, if AGM held on 30th September).
Form MGT-7/MGT-7A → Within 60 days of AGM date (usually 29th November, where AGM date is 30th September).
Form ADT-1 → Within 15 days from AGM.

Penalties for Non-Filing

Failure to file annual returns attracts additional fees and penalties:

₹100 per day per form (no maximum but required until filled)
Directors may face disqualification u/s 164.
Companies can be struck off and considered as defunct.

Importance of Annual Filing

Legal compliance under the Companies Act.
Prepares reports for MCA records to maintain the active status of the company.
Builds trust among investors, lenders, and stakeholders.
Avoids penalties, prosecution, and director disqualification.
Gets a seamless business flow and approvals from the government.

Annual Filing Process

Hold Board Meeting → Approve financials & call AGM.
Conduct Annual General Meeting (AGM) (except OPC & Small Companies).
Prepare Financial Statements & Annual Return.
File AOC-4 with ROC.
File MGT-7/MGT-7A with ROC.
File ADT-1 (if applicable).
Keep proper records for audit and future compliance.

Checklist for Annual Filing of the Company

Board meeting resolutions.
AGM notice & minutes.
Financial statements (signed by directors & auditor).
Director’s report & Auditor’s report.
Shareholding details.
ROC forms (AOC-4, MGT-7/MGT-7A, ADT-1).

Conclusion

The fact is that annual filing of a company is not only a statutory matter but also a measure to ensure credibility, transparency and legal status. Failure to comply can lead to massive fines and litigation.

Therefore, all companies should also remember to submit AOC-4, MGT-7/MGT-7A and other potentially required forms to the ROC on time, so that they remain compliant with the Companies Act, 2013.

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