Written By: Swati Bajaj

Date: 11/06/2021

Annual Filing of Forms by Companies

It is that time of the year when you have to bring your house in order. The place where you live is getting cleaned for ‘Diwali’ and the place where you work is gearing up for completing all year end compliances.

Small Companies/Limited Companies need to file the following with the MCA (Ministry of Corporate Affairs) website:

For One Person Company (OPCs) please read our article titled ‘OPC-Annual Filing’ 

Hold Annual General Meeting (AGM) of the Company

OPCs are not required to hold an AGM

To know more about the last date for holding your Company’s AGM, please read our article titled ‘When to hold a Company’s Annual General Meeting (AGM)’ 

AOC-4: Filing of Annual Accounts

By whom:

By when: 

Attachments: 

To be filed by all types of companies 

within 30 days from the date of AGM.

Audited Financial Statements, Auditors’ Report and Board’s Report 

AOC-4 CFS (Consolidated Financial Statement): 

By whom:

By when: 

Attachments: 

A company which has:

  • one or more subsidiaries# or 
  • associate* companies.

within 30 days from the date of AGM.

Audited Consolidated Financial Statements, Auditors’ Report and Board’s Report (standalone)

AOC-1@

# "subsidiary" in relation to any other company (that is to say the holding company), means a company in which the holding company-

  • controls the composition of the Board of Directors; or
  • exercises or controls more than one-half of the total voting power either at its own or together with one or more of its subsidiary companies

* "associate company", in relation to another company, means a company in which that other company has a significant influence, but which is not a subsidiary company of the company having such influence and includes a joint venture company.

"joint venture" means a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement;]

"significant influence" means control of at least twenty per cent. of total voting power, or control of or participation in business decisions under an agreement;

@ Statement containing salient features of the financial statement of subsidiaries/associate companies/ joint ventures

AOC-4 XBRL- Filing of Annual Accounts in XBRL mode

By whom:

By when: 

Attachments: 

Listed companies in India and their Indian subsidiaries (or) a public company With paid-up capital >= 5 crores (or) With turnover >= 100 crores



 

within 30 days from date of AGM.

XML document of financials of the Company

MGT-7 - Filing of Annual Return

 

By whom:

By when: 

Attachments: 

  • All companies


 

within 60 days from the date of AGM.

List of Shareholders, debentureholders, Preference Shareholders.

List of Transfers, if any

List of Board Meetings (if more than 12)

List of Committee Meetings (if more than 10)

MGT-8, if required

 

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Written By: Swati Bajaj


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