Annual Return Filing
Every company or LLP registered in India with the Ministry of Corporate Affairs (MCA) must file Annual Returns every year. Annual filing is mandatory, even if there is no business activity or profit.
This ensures that the company’s legal status is active and compliant. Non-filing can lead to heavy penalties, disqualification of directors, or even striking off of the company.
Who Needs to File Annual Returns?
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Private Limited Companies (Pvt Ltd)
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One Person Company (OPC)
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Limited Liability Partnership (LLP)
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Section 8 Companies (NGO)
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Producer Companies
Sole proprietorships and partnerships do not file annual returns with MCA.
Due Dates for Annual Return Filing
For Companies (Pvt Ltd / OPC / Section 8 / Producer Company):
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Form AOC-4 (Financial Statements) – within 30 days of AGM
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If no AGM held → within 30 days from due date of AGM.
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Form MGT-7 / MGT-7A (Annual Return) – within 60 days of AGM.
AGM (Annual General Meeting) must be held:
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First AGM – within 9 months of financial year end.
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Subsequent AGM – within 6 months from FY end (but not later than 30th Sept).
For LLPs:
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Form LLP-11 (Annual Return) – by 30th May every year.
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Form LLP-8 (Statement of Accounts & Solvency) – by 30th October every year.
Forms & Their Purpose
| Entity | Form | Purpose | Due Date |
|---|---|---|---|
| Company | AOC-4 | Filing Financial Statements (Balance Sheet, P&L, Audit Report) | 30 days from AGM |
| Company | MGT-7 / 7A | Annual Return (Shareholders, Directors, Capital) | 60 days from AGM |
| OPC | AOC-4 | Financial Statement | 180 days from FY end (27th Sept) |
| OPC | MGT-7A | Simplified Annual Return | 60 days from AGM due date |
| LLP | LLP-11 | Annual Return (Partner details, contribution) | 30th May |
| LLP | LLP-8 | Statement of Accounts & Solvency | 30th October |
Penalties for Late Filing
| Entity | Form | Penalty |
|---|---|---|
| Company | AOC-4 & MGT-7 | ₹100 per day per form (no maximum limit) |
| OPC | AOC-4 & MGT-7A | ₹100 per day per form |
| LLP | LLP-11 & LLP-8 | ₹100 per day per form |
Non-filing for 2+ years may lead to company strike-off and director disqualification (Sec 164).
Documents Required
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Audited Financial Statements (Balance Sheet, P&L, Audit Report)
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Details of Directors & Shareholders
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Board Report (for companies)
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DSC (Digital Signature Certificate) of Director/Partner
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Audit Report & Compliance Certificates (if applicable)
Step-by-Step Process
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Prepare Accounts – Books of Accounts finalized.
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Audit of Accounts – If applicable (mandatory for companies, optional for LLPs if turnover < ₹40 lakh).
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Conduct AGM (if applicable) – Companies must hold AGM before filing.
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Filing with MCA – File AOC-4, MGT-7 / 7A, LLP-8, LLP-11 within due dates.
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Acknowledgment – MCA issues approval, keeping company status “Active & Compliant”.
Why Choose Us?
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Expert preparation of AOC-4, MGT-7, LLP-8, LLP-11
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End-to-end MCA filing within deadlines
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Avoid penalties & director disqualification
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Affordable packages for startups, LLPs, and companies
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Stay 100% compliant with MCA and avoid unnecessary fines