Company Annual Filing

ANNUAL FILING

All Companies registered under the provisions of the companies Act 1956/2013 are required to file with the registrar of companies the audited copy of financial statement with in a period of 30 days of holding the annual general meeting in terms of section 137(1), and the Annual return within a period of 60 days of the Annual General meeting in terms of section 92(4) of the Companies Act, 2013.

The companies under the Companies Act 2013 are required to E-file annually the following documents with the Registrar of Companies (ROC) as follow:

Sr No.	Type of Document	Type of E-Form	Purpose of Filing of Form
1	Balance – Sheet	Form AOC-4	Filing of Financial Statement with the ROC
2	Consolidated Financial Statement	Form AOC-4 (CFS)	Companies which have Subsidiary Company, Associate Company and Joint Ventures.
3	Profit & Loss Account	Form AOC-4	Filing of Profit & Loss Account with the ROC
4	Annual Return	Form MGT-7	To be filed by Companies having share Capital. To give information relating to directors and shareholder for the period of Financial Year.

Accordingly,in case the due date of filings under section 92 (annual return) or 137 (annual financial statement) of the companies act, 2013 expires, the additional fee @ rs.100 per day shall become payable in respect of mgt-7, aoc-4, aoc-4 xbrl and aoc-4 cfs.