Importance of Return Annual filing Private Limited Company


  • As per the Companies Act, 2013, all companies, except OPC shall file Annual return every year.
  • The filing process is simple, can complete by preparing the year-end financials report as detailed below

Procedure to follow to file the annual return

1. Maintain proper books of accounts

 It is basic for every company to maintain its Book of Accounts. The Companies Act, 2013 makes it mandatory for all companies to maintain its book of accounts in the specified format. Further, in the absence of book of accounts and effective accounting systems, the Directors may not even know as to whether the company is incurring losses or profits. Filing annual returns GST, TDS  etc., would also be difficult without proper books of accounts.


 2. Preparing Financial Statements of the Company

Based on the above books of accounts, the company is required to prepare financial statements of the company. The financial statements are all about Trial balance, Balance sheet, Profit and Loss report, Cash flow etc.,


 3. Appointment of Auditor

Every company, within 30 days from the date of Registration, shall appoint an Auditor or within 15 days from the date of AGM., whichever is earlier.


4. Auditing of the financial statements of the Company

Auditor plays important role in the company, he will review the books of accounts, internal control of the company, reconciliation of the books with external statements, balance and checks confirmation etc., with given checklist. Based on his checks and audit, he will issue the true and fair view of the state of affairs of the company.

5. Conduct the AGM

AGM – annual general meeting of the Shareholders shall be held once a year, Companies Act, 2013, mandate that all companies, except OPC, shall hold AGM every year.

The due date of AGM is within 15 months from the previous AGM date.

6. File the Annual return with Roc/ MCA

Once the AGM is completed, Annual return shall take place with all the above reports with management report, directors report etc. as per the MCA prescribed guidelines., the annual return must be filed within 60 days from the AGM date.


What Does Annual return contains?

The annual return contains,  particulars of the Company as on the financial year-end of:

  1. It’s  Registered office
  2. The register of members
  3. The register of its debenture holders
  4. Its shares and debentures
  5. Its indebtedness
  6. Its members and debenture holders past and present
  7. Its directors, managing directors (Manager, Secretary) past and present



What Does Annual return reflect in Mca ?

  1. The capital structure of the company on the master data in Mca
  2. The changes of Directorship if any
  3. The official email id of the company
  4. The status of Active Compliance


Who has to sign the Annual Return?

The annual return shall be signed by both the directors of the company and the Manger or Company secretary of the company.  in case the company is not employed Company Secretary, then Managing Director and one director has to sign.


Late filing Penalty:

If the Private Company fails to file its annual return on time, then the Registrar of the company levy late fee.

The company shall pay an additional late fee till the date of default in the filing.

  • The normal fee for an annual return is Rs.300/- and the additional late fee is as follows:
  • Up-to 30 days delay: late fee is 2 times of normal fee I.e. Rs. 600
  • Up-to 60 days delay: late fee is 4 times of normal fee I.e. Rs. 1200
  • Up-to 90 days delay: late fee is 6 times of normal fee I.e. Rs. 1800
  • More than 90 days delay: late fee is 9 times of normal fee I.e. Rs. 2700


Consequences of non-filing of Annual return

If the company fails to file its annual return, The company and every director of the Company who is in default shall be punishable with a Fine. The Fine for each is Rs. 500/- per day during which the default continues.

For more about Annual return filing support, please reach our team In the filing  office – team

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