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Annual Return Filing for Private Limited Companies


All firms must file their annual returns at the conclusion of every fiscal year. Both small and large businesses must adhere to the same protocol. Possibly though many smaller firms completely skip this phase, doing so is not recommended because it can lead to the Registrar issuing the company with significant fines or even blacklisting the company's directors.


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Let's now remember the legal requirements that every private limited corporation must follow:


Keep Accounts Bookkeeping and File Annual Returns

Companies are required under the Companies Act of 2013 to keep their books of accounts in a certain format. Additionally, in order to have sufficient management and control over the firm, it is essential for companies to have accurate books of accounts.


As part of this process, it is necessary to file tax returns as well as company predictions, goods and services (GST) filings, and even TDS forms.


The following data is required to be present in all firm accounts:


  • A thorough accounting of all funds received and spent by the business;

  • An inventory of each buy and sale;

  • A breakdown of the present assets and liabilities; any further financial operations, like the payment of salaries.


 Appointing an Auditor - Filing Annual Returns


All new businesses are required to comply with a number of regulations. The hiring of a first auditor is a crucial prerequisite for successful compliance with these requirements. Within a month of the business's registration, every company is required to appoint its first auditor.

The auditor of a private limited company may be anyone who is a qualified Chartered Accountant (CA) or a group of CAs. After the first annual general meeting of the company, the term of the auditor's appointment expires (AGM). The business may appoint the same auditor again.


A private limited company's auditor cannot be appointed from the following people or entities:

  • A corporation, a person who works for the company as an officer or employee,

  • A person who is a partner or director of the company,

  • A person who owes money to the company, and

  • A person who is employed full-time by another company.

When auditors finish their work, they create an audit report in which they describe their process and offer a conclusion based on their observations. The auditor's job is to make sure that the overall financial report information appropriately reflects the organization's financial situation for a particular year. Auditors must follow the auditing standards required by the Indian government while examining the financial report.

Carrying out annual general meetings

All businesses, with the exception of one-person businesses, are required to hold annual general meetings (AGMs) according the Companies Act of 2013 ( An annual general meeting (AGM) is a required annual gathering of the participating shareholders of a firm.


At the AGM, the company's directors give shareholders an annual report that details the company's performance and business strategy.


Additionally, shareholders who are eligible to vote have a say in current matters like the appointment of the board of directors, CEO compensation, dividend distributions, and auditor choice.


Annual Returns are filed

The returns must be filed with the Registrar following the AGM and the company's adoption of the audited financial statements. The filing of an organization's annual returns refers to the submission of its audited financial statements in the format required by the Ministry of Corporate Affairs. 60 days from the AGM date, these returns must be filed.

In conclusion


It is required to keep the accounting records in a disciplined way. A financial year's worth of transactions must be presented, therefore keeping accurate records is crucial. Your business should keep a thorough record of all the cash it receives and spends. Contact Account Kart's professionals today to benefit from hassle-free and seamless return filing. Get in contact with the professionals at Account Kart right now to learn more about a variety of compliance services and solutions.

How to File Company Annual Return?


An annual return is a publicly available document created by a company or organization that lists the important transactional data that must be recorded at the conclusion of the fiscal year. The Ministry of Corporate Affairs must be consulted when filing this. Instead of a comprehensive financial report, a company's annual return offers broad information about its operations throughout the previous year. This documentation provides details about the organization's members and other pertinent information. This must be produced by every business every year without fail.

A Checklist for Filing Annual Returns by Companies


If the firm's business activities are legally spelled out in accordance with the 1956 Companies Act, each Company with Compliance is required to submit a list of documents to the MCA or Registrar of Companies.

Among these papers are:

  • All businesses are required to electronically submit Form 21A, which can be either an income statement or a P&L account.


  • Statement of Financial Position: For this reason, Form 23AC must be filed by the businesses.

  • Companies that own shares must submit Form 20B on an annual basis. Form 21A will be the only document submitted by the company if it has no share capital.

By going to the MCA's official website, you can easily follow these instructions.


Organizational Annual Report - Contents


  • A company's annual return, which is submitted with the government, includes details about all significant areas of its operations, such as the composition of its board of directors, the amount of its venture capital, the transfer of power, its debt, and other disclosures made to the general public.


  • After the 2013 Companies Act aggressively enforced the laws, each firm was required to produce its annual return. To prevent lawsuits concerning investment or interest issues, this filing must be finished with the ROC or Registrar of Companies by November 29th of each year.


  • We will quickly review each of the topics that a company addresses while preparing the annual return in the section after this one of the blog.


  • All companies that have used operational capital of up to 5 crore rupees or more than 10 lakhs must also complete Form 66 in addition to the documentation mentioned above.


Company Registration Information: This section summarizes the company's essential facts, including:


  1. Number CIN for registration

  2. Stock markets listing shares of this specific company under the Global Location Number or GlN symbol

  3. Organization type

  4. Category for businesses

  5. The day that the AGM was held. What is the anticipated timeline if it has not been completed yet?

Perspectives from the Registered Office The registered office address and the company's business name are shown in this section.

Additional information under this heading is as follows:


  1. Official website of the business

  2. Telephone numbers for official mail identification

  3. The neighborhood police station close to the company's long-established office

  4. Address of the Registrar and information about Transfer agents' identities

  5. The primary business location within India must be specified in the case of a corporation with international roots (complete address)

The company's major business efforts from the previous year that contributed 10% or more to the company's yearly revenue are also taken into consideration when analyzing a company's annual return.

Details of the holding and a list of affiliated companies: Each corporate entity must be properly stated with its corresponding:


  • A CIN or GLN. When the corporation owns shares in a foreign company, GLN enters the picture.

  • Relationship status (holding, associated company or subsidiary)

  • Holding ratio as well as pertinent regions

Comprehensive list of corporate assets


This section once more summarizes a variety of data, including the capital structure of the company, details of a stock split during the fiscal year, the total amount of fully convertible, fully non-convertible, and partially convertible debentures as of the Annual General Meeting, total market value, number of shares, minimum share price, list of other securities, etc.


In addition to discussing the company's turnover, this section of the annual report also discusses its net worth.


Equity breakdown:


Here, we can find information about the company's list of promoters, the public holding percentage, the change in the promoters' shareholdings, the custodian for ADRs and GDRs, the shareholding statistics of all significant managerial entities, including the Directors, and finally the proportion of shares that are still in physical possession.




As the name implies, this section covers all of a company's debts, such as loans (this does not include deposits), unsecured loans, cumulative debt at the start of the current fiscal year, changes noted

In addition to the information already provided, the company's annual report includes the following additional ten significant details:

  • Debenture holders' and company members' information

  • Understanding of the shares that have been transferred since the end of the previous fiscal year

  • Typically, information about a company's founders or promoters includes the person's title, their job (whether executive or non-executive), and finally, how many promoters there are.

  • Understanding the company directors quickly

  • Specifics about the main management personnel

  • Decisions made during Board meetings, member meetings, and committee meetings

  • Position of the directors during those meetings and compensation of the managing directors. The total is calculated by adding gross salary, commission, volunteer work, stock options, etc.

  • imposing sanctions for violations of behavior or corporate rules

  • Information sharing pertaining to certification of compliances

  • details on the shares that FIIs, or foreign institutional investors, own

 In addition to the information listed above, there are additional crucial disclosures, such as the dividend declaration, the directors' disclosure, corporate social responsibility, CSR investments for that specific fiscal year, and so forth. The company choose whether to distribute the surplus earnings as divided; the law does not require the owners to pay a dividend, it is important to keep in mind. Important to in mind.

How to complete the Annual Return's Contents form

  •  Access the Tax Information Network on the official website of the IT                   

  •  Division to download the Data Structure File in the required format.

  • To help in filing a company's annual report, AIR RPU is a suggested piece of software. Fill out this annual form using either it or software from a third party while according to the MCA's rules.

  • The file can be checked for problems using NSDL's File Validation Utility feature.

  • A copy is kept for future use when the error-free document is successfully transmitted. In addition to the Annual return, a completed Part A - Form 61A must be delivered to a TIN-FC. The internet has this form easily accessible.




The official website of the Ministry of Corporate Affairs is available at, where a detailed description of the format of the company's annual return may be found. A firm has 60 days after the AGM date to file the return. According to Section 92 of the Companies Act, the annual return filing has been required since 2013.

CA Muthu who is Qualified Chartered Accountant is the founder of the company. He has designed this digital CA firm to overcome the major issues faced by client from traditional CA firms. His vision is to provide clients with Quality Services and Quality Consultations.


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