Companies Act, 2013
Annual Return and Financial Statement Filing Obligations
The Companies Act, 2013 replaced the Companies Act, 1956 and introduced comprehensive compliance requirements for all registered companies. Two of the most important mandatory annual filings are: (a) Annual Return in Form MGT-7 under Section 92, and (b) Financial Statements (Balance Sheet, P&L, Cash Flow) in Form AOC-4 under Section 137.
- Section 92: Every company must file its annual return (Form MGT-7) with the Registrar of Companies within 60 days of the conclusion of its Annual General Meeting (AGM)
- Section 137: Financial statements must be filed with the ROC within 30 days of the AGM
- Section 92(5) penalties for default: ₹10,000 initial penalty + ₹100 per day of continuing default (capped at ₹2 lakh for the company; ₹50,000 for officers in default)
- Criminal penalties under section 92 also include imprisonment up to 6 months or fine up to ₹5 lakh for officers
- Annual return documents: registered office details, shareholding pattern, indebtedness, directors, key managerial personnel, details of meetings, penalties, and legal actions
- Certification by Company Secretary in Practice (Form MGT-8) required for listed companies and companies with paid-up capital of ₹10 crore or turnover of ₹50 crore or more
● Tracked since February 25, 2026 · last seen March 27, 2026 · updates as the daily brief publishes
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