Company / LLP Annual Filing

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Every company registered in India, including private limited, limited company, one person company and section 8 company requires file annual returns with ROC every year. It requires conducting of an Annual General Meeting and filing annual accounts with ROC. AGM must be held within 6 months from the end of the financial year i.e. 30th September every year. In case of new companies, first AGM should be held within 18 months from the date of incorporation or 9 months from the close of financial year whichever is earlier. Companies Act 2013 mandates that your financial year should start from 1st April and end on 31st March.

E-Forms required to Filed for ROC Filing Return


There is heavy penalty Impose by the MCA if the returns has not been filed in Time. Penalty will be Rs. 100/- Per Day ,Per Form. This is an unlimited Liability.


LLPs are separate legal entities; therefore, it is the responsibility of the Designated Partners to maintain a proper book of accounts and file an annual return with the MCA each financial year. LLP form 11, Form 8 & Income tax return are main compliances

LLP Annual Filing Forms:

Form 11:

Form 11 is a statement of annual return. Every LLP is required to file Annual Return in Form 11 to the Registrar within 60 days from the closure of financial year i.e. Annual Returns have to be filed on or before 30th May every year.

Form 8:

Form 8 is a statement of accounts. Every LLP is required to prepare and close its accounts until the 31st March every year. From 8 is to be filed by at least two Designated Partners with the Registrar within 30 days after completion of six months of Financial Year i.e. 30th October every year.

FAQs On Annual E-Filing (Peak Filing)

As a part of Annual Filing, Companies incorporated under the Companies Act 1956 or Companies Act 2013, are required to file the following eForms with the Registrar of Companies (ROC):

Form 21 A : For filing Annual Return by Companies not having share capital

Form AOC-4 : For filing financial statement and other documents (For FY start on or after 01.04.2014)

Form AOC4- CFS : Form for filing statement containing salient features of consolidated financial statement of a group (For FY start on or after 01.04.2014)

Form AOC4-XBRL : For filing XBRL document in respect of financial statement and other documents (For FY start on or after 01.04.2014)

Form MGT-7: Form for filing Annual Return by Companies having share capital (For FY ending on or after 01.04.2014)

  • There are certain classes of Companies which are required to file their Balance sheet and Profit and Loss or Financial Statements in XBRL.
  • All companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
  • All companies having paid up capital of Rupees five crore and above; or,
  • All companies having turnover of Rupees one hundred crore and above; or
  • All companies which were hitherto covered under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011: However, Banking, Power, NBFC and Insurance Companies are exempted from XBRL filing till further orders.
  • For filing 23AC/ACA XBRL stakeholders are required to use taxonomy based upon new Schedule VI of the Companies Act, 1956.

Please find below the steps to fill 'Additional Attachments/Addendum' form of AOC-4:

  1. Fill the form completely.
  2. Click on Verify button.
  3. Attach the DSCs.
  4. Click once again on Verify button (Form will be prescrutinized here).
  5. After success message is displayed in the previous step, save the 'Additional Attachments/Addendum' form.
  6. Upload the AOC-4 form now along with Additional Attachments/Addendum using linked filing.

  1. Go to the My Services tab provided at the home page of the MCA Portal and down load the applicable eForms following the link “Download eForms”
    • AOC-4
    • AOC-4 CFS
    • AOC-4 XBRL
    • MGT-7
    • Please note that only the latest version of eForm available on the MCA portal should be used for e-Filing.
  2. Enter the CIN and click the Pre Fill Button. Your computer should be connected to the Internet. Some of the fields viz. Company Name, Registered Address will be automatically filled by the system. In case there is any discrepancy in the data please contact the RoC, for doing the necessary correction.
  3. Fill up the rest of the fields in the eForm and attach the applicable attachments. Make sure that the total size of the eForm including all the attachments does not exceed 2.5 MB. If the file size of Form 23AC/AOC-4 exceeds 2.5MB, please use Additional Attachment Sheet.
  4. Click on the Check Form button. If you have not filled all the required data, the system will alert you about the same. Please do the necessary corrections in case of any errors.
  5. Click the signature box in the e-form and affix the digital signature certificate by using the 'Sign and Save As' option. Please use the Digital Certificate(s) of the authorised signatories only.
  6. Click on the Pre-scrutiny button. Make sure that your computer is connected to the Internet. System shall alert you if there are any errors, Please do the necessary corrections after clicking the ‘Modify’ button and repeat Step (4) to (6). Once Pre-scrutiny is successful, the system will lock the Form. In case the size of the eForm including the attachment is more than 2.5 MB, the pre-scrutiny will not be successful.

Once you have filled up the eForm and done “Check Form”, you are required to click the “Pre-Scrutiny” button on the eForm. Please ensure that when you click this button, your computer is connected to the internet. In case the MCA system finds some inconsistency in data, it will throw an error and advise the user to do the necessary rectifications. In case you have filled up the eForm correctly, the system will “lock” the eForm. If you need to modify any data after the successful pre-scrutiny, click on the “Modify” button. This will “Unlock” the eForm and remove the Digital signature (if already made) after which you can carry out the required modifications. Once the modifications are over you are required to do the Pre-Scrutiny again.

Whenever you make a rectification in the eForm, you are always required to do prescrutiny again. The process of rectifying the AGM date after having done the pre-scrutiny of any annual filing eForm before, is explained below:

  • MGT-7 already Pre-scrutinised & Form AOC-4 or AOC-4-XBRL being Prescrutinised
  • Following dates are entered in the pre scrutinised Form MGT-7
  • Financial Year- 31.03.2015
  • Actual date of AGM- 31.07.2015
  • Actual date of AGM- 31.07.2015
  • AOC-4 or AOC-4-XBRL with the following dates:
  • Financial Year- 31.03.2015
  • Actual date of AGM- 30.08.2015
  • Due date of AGM- 30.09.2015

Please note that Actual date of AGM entered in AOC-4 or AOC-4 XBRL is (30.08.2015) is different from date entered in already pre scrutinised MGT-7 (31.07.2015). At the time of “Check Form” the system displays the message "Please ensure that the AGM date/ AGM due date/ AGM extension date entered in the annual filing Forms (MGT-7/AOC-4 or AOC-4 XBRL) are same for the respective financial year”. In case of discrepancy, the pre scrutiny of the Annual Filing Forms, being pre scrutinised later shall be impacted and you shall be required to pre scrutinise those Forms again. If you proceed and pre scrutinize Form AOC-4 or Form AOC-4 -XBRL, the system shall reject the pre scrutiny of MGT-7, as it contained AGM date which is different from Form being pre scrutinised.

You are required to prescrutinise Form MGT-7 again with the correct date (As mentioned in Form AOC-4 or AOC-4 XBRL) for the same financial year

Revised filing of AOC-4/AOC-4 CFS/AOC-4 XBRL is allowed, only for the purposes defined under section 130/131 of the Companies Act, 2013

This error is displayed when the annual filing Form is not properly saved after being digitally signed and pre-scrutinised. Please save the eForm after applying your Digital Signature Certificate and pre-scrutinising it.

  1. Go to the My Services Tab on the MCA Portal. Click on the "Upload eForm" button
  2. Once eForm is uploaded on MCA portal, system will show the details of fee to be paid.
  3. On clicking on the payment link, the MCA System will provide the payment option screen by which the user can opt for payment by:
    • Credit or Debit Card or
    • Challan or
    • Internet Banking or
    • Pay later or
    • NEFT

In case Credit or Debit Card option is selected the user is redirected to the Payment Gateway interface where he will have to enter the Credit or Debit Card Details like Card Number, Expiry Date, Card Member Name and CVV Number. If the details are correct the payment will be made, Acknowledgement is displayed containing Service Request Number (SRN) and Payment Receipt is generated for the user.

In case the user opts for the Challan option, the MCA System generates the Challan containing Challan number. The user should take printout of the Challan in 3 copies. Make the payment at any Authorised Bank using the Challan before the expiry date printed on the Challan. The list of Authorised Banks is provided under Help and FAQs section of the Authorised Banks link on the home page of the MCA Portal.

In case Net Banking option is selected the user is redirected to the respective bank’s website where user can make the payment using the login and transaction password provided by the bank. After making the payment, an acknowledgement is displayed containing Service Request Number (SRN) and Payment Receipt is generated for the user.

While making payment on MCA21 portal, user will select ‘Pay Later’ option as mode of payment. An eChallan will be generated along with the SRN details. User shall have to make the payment within the validity period as mentioned in the eChallan.

For making payment, user shall have to login to the MCA21 portal and click on the link ‘Pay Later’ under ‘Services’. User shall enter the SRN for which payment is to be made and select the mode of payment (Internet banking/ Credit or Debit card). Upon successful payment, payment receipt will be generated and displayed to the user.

In case NEFT option is selected, user has to transfer the money to MCA’s designated bank account using NEFT within a specified time period. After depositing the money to MCA’s designated bank account, user shall have to link the unique transaction number details generated at the time of making NEFT payment with the SRN at the MCA21 portal. After making the payment, receipt shall be generated.

Please remove some attachments or split and attach only a small part of the attachment to limit the Form size to 6 MB. You can upload the remaining/ other parts of attachments separately using ‘Additional Attachment Sheet’. Please follow the step-by-step process, for uploading the Additional Attachment Sheet.

If the company has not filed its due balance sheet or annual returns for any financial year i.e. 2006-07 onwards then such company shall be treated as a defaulting company. Such company will not be allowed to file any eForm (except for the list of eForms allowed) unless all the due balance sheets and annual returns are filed. The company can file Annual filing e-Forms (Form 20B, 21A, 23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL and 66) for the year for which it is defaulting.

The company will have to file all the due annual returns and balance sheets for the financial years for which it has been marked as defaulting. Once the same are filed, the defaulting status of the company will be removed and the company will be able to file normally.

Signing of any eForm on MCA portal (for any company) by the signatories of the defaulting company is not allowed (except for the list of eForms allowed). However the signing for the exception list shall be allowed only in respect of the defaulting company and not in respect of any other company.

Yes, the year wise defaulting status shall be displayed while viewing the master data of a company on MCA21 portal.

Form 12 ( Form for intimating other address for service of documents) is to be filed for giving additional address to the Registrar for the purpose of service of documents.

Following forms required approval related filing:

Form 22 (Notice of intimation of Order of Court/ Tribunal/CLB/ Central Government to the Registrar) is required to be filed to inform Registrar about the order received by the LLP/ FLLP.

Form 23 ( Application for direction to Limited Liability Partnership (LLP) to change its name) is required to be filed to registrar for direction to subsequently incorporated LLP to change its name.

Form 25 is required to be filed to Registrar to reserve the name of foreign LLP or foreign company for a period of three years.

Form 31 is required to be made to the Registrar for compounding of an offence under the Act .