Every company whether private limited, limited, OPC, section-8 company shall file with the registrar of companies a copy of annual return duly certified by CA/CS for each year before the due date of filing along with the prescribed fee and documents. Such annual filings consist of AOC-4(for filing financial statements and board’s report) or AOC-4 CFS for companies having subsidiary, associate company or a joint venture and MGT-7(for filing of details of directors, shareholders, debenture holders etc.).

AOC-4 must be filed within 30 days of holding Annual General Meeting(AGM) and MGT-7 must be filed within 60 days of holding AGM. Moreover all listed companies and every company having paid up capital of Rs. 10 Crore or more or turnover of Rs.50 Crore or more must file MGT-8 duly certified by a Company Secretary in whole time practice. Failure to comply with above will attract penalty for the company and relevant officer in default.