Every company whether (public or private) are required to file the annual accounts and annual return as per the provisions of the Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the annual general meeting. Further, it is also required to file an Income Tax Return on or before 30th September every year
Procedure of ROC filing of annual return and annual accounts:
- Hold a Board Meeting to:-
- Authorize the auditor for preparation of financial statements as per Schedule-III of the Companies Act, 2013
- Authorize the director or company secretary for preparation of Board Report and Annual Return as per the Companies Act, 2013
- Hold another Board Meeting for approval of draft financial statements, BOD report and annual return by the directors of the company
- Conduct the Annual General Meeting (AGM) of the company and pass necessary resolutions for adoption of annual accounts by the shareholders of the company
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Purpose of E-Form
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Due date of filing
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E-Form to be filed
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Attachments/ Documents
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Applicability on company
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Appointment of Auditor
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15 days from the conclusion of AGM
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Form ADT-1
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- Appointment Letter
- Confirmation Letter from auditor
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Private Company, Public Limited Companies, Listed Company
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Filing of Annual Accounts
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30 days from the conclusion of the AGM
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Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)
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- Directors Report with necessary annexure: AOC-2, CSR Report, Corporate Governance Report
- Balance Sheet
- Statement of P&L
- Cash Flow Statement
- Auditors’ Report
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Private Company, Public Limited Companies
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Filing of Annual Accounts in XBRL mode
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30 days from the conclusion of the AGM
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Form AOC-4(XBRL)
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- XML documents of financials of the company
- Directors Report with annexure as above
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Listed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover>=100 crores
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Filing of Annual Return
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60 days from the conclusion of AGM
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Form MGT-7
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- List of shareholders, debenture holders
- Details of Share Transfer
- MGT-8
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Private Company, Public Limited Companies, Listed Company
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Filing of resolutions with MCA regarding Board Report and Annual Accounts
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30 days from the date of Board Meeting
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Form MGT-14
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- Certified true copy of the resolution
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Public Companies and Listed Companies (Exempted for private companies)
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Filing of Cost Audit Report
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30 days from the receipt of Cost Audit Report
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Form CRA-4
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Specified Companies liable for cost audit
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