All the companies doing business in India, including subsidiaries of foreign companies, are required to file certain documents with the government authorities according to the requirements of the Companies Act of 2013, Income Tax Act and other applicable laws.

“Annual Filing Requirements for Private Limited Company in India”

A private limited company is required to file the required documents with ROC and income tax authorities annually. It is also required to file Income Tax return, if applicable.

As a part of Annual Filing, companies incorporated in India – including subsidiaries of foreign companies, joint venture companies and others, under the Companies Act, 2013 and the Rules there under are required to file the following documents along with the e-Forms with the Registrar of Companies (RoC)

Types of Annual Filings

Purpose Due Date Documents E-form
Filing of Annual Accounts 30 days from the conclusion of the AGM Balance Sheet, Profit & Loss Account, Auditors Report, Directors Report Form AOC-4 and Form AOC-4 CFS (in case of Consolidated financial statements)
Filing of Annual Return 60 days from the conclusion of the AGM Statement of Affairs of Company Form MGT-7
Filing of Resolutions 30 days from the date of Board Meeting Shareholders Resolutions to adopt Annual Accounts, Directors Report Form MGT-14
Appointment of Auditor 15 days from the conclusion of AGM Appointment Letter for Auditor, Auditor�s Written Consent ADT-1
Filing of Cost Audit Report 30 days from the receipt of Cost Audit Report Cost Audit Report Form CRA-4 (Mandatory for specified companies having turnover more than INR 35 crores

Important Points to Remember

  • This time the Balance Sheet and the Profit & Loss Accounts are to be filed as two separate documents with different e-forms;
  • Each e-Form along with the relevant attachment should be less than 2.5 MB.
  • The Annual Return, the Balance Sheet and the Profit & Loss Account are filed as attachments to the respective e-Forms. So far, the users have been filing the attachments as scanned images of those documents. Please note that a scanned copy considerably increases the size of the document besides being more expensive. As such, you are advised to use the Text file/ Excel sheets as such, convert the same into PDF by using the PDF converter (the software is available on the portal for a registered user without any charge) and upload these attachments as PDF documents.
  • The MCA21 database in respect of Authorized Capital and Paid-up Capital may not be correct. The companies have been requested to apply for correction of Master Data in this respect. Since this process is taking time, the Ministry will be accepting the Authorised Capital and Paid-up Capital figures as declared by the companies in the respective forms pertaining to Annual Filings. Accordingly, the companies are requested to declare the correct amount on these points without waiting for formal correction in the database.