\n| \n Foreign Company operating in India<\/span><\/a><\/p>\n<\/td>\n | \n Mandatory every year<\/span><\/p>\n<\/td>\n | \n Form FC-4<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nZero turnover does not mean zero obligation. Even if your company did nothing the entire year, the <\/span>company annual return filing<\/b> is still due.<\/span><\/p>\n<\/span>Annual Return vs Financial Statements: Key Difference<\/b><\/span><\/h2>\nPeople mix these up constantly. They are two separate filings with different forms, different deadlines, and different purposes.<\/span><\/p>\n\n\n\n| \n Parameter<\/b><\/p>\n<\/td>\n | \n Annual Return<\/b><\/p>\n<\/td>\n | \n Financial Statements<\/b><\/p>\n<\/td>\n<\/tr>\n\n| \n What it contains<\/span><\/p>\n<\/td>\n | \n Shareholders, directors, KMP, governance details<\/span><\/p>\n<\/td>\n | \n Balance sheet, P&L, cash flow<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Governing section<\/span><\/p>\n<\/td>\n | \n Section 92<\/span><\/p>\n<\/td>\n | \n Section 137<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Form used<\/span><\/p>\n<\/td>\n | \n MGT-7 or MGT-7A<\/span><\/p>\n<\/td>\n | \n AOC-4 or AOC-4 CFS<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Due date trigger<\/span><\/p>\n<\/td>\n | \n 60 days from AGM<\/span><\/p>\n<\/td>\n | \n 30 days from AGM<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Who certifies<\/span><\/p>\n<\/td>\n | \n Company Secretary or Director<\/span><\/p>\n<\/td>\n | \n CA and Director<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nBoth are part of the <\/span>company annual return filing<\/b>. Submitting one without the other leaves your company non-compliant.<\/span><\/p>\n<\/span>Forms Required for Company Annual Return Filing<\/b><\/span><\/h2>\nThe <\/span>company annual return filing<\/b> process involves multiple MCA forms depending on your company type and size. Here is what each form covers and when it applies.<\/span><\/p>\n<\/span>Form MGT-7<\/b><\/span><\/h3>\nThis is the principal annual return form for all companies other than OPCs and small companies. It includes information about the shareholders, share transfers, promoter information, directors, KMP, board meetings occurring during the year, and related party disclosures. If your paid-up capital is greater than Rs 10 lakh, a practicing Company Secretary should sign it.<\/span><\/p>\n<\/span>Form MGT-7A<\/b><\/span><\/h3>\nOPCs and small companies use this instead of MGT-7. It was introduced to reduce the compliance load on smaller businesses. Fewer disclosures, simpler format, same legal obligation.<\/span><\/p>\n<\/span>Form AOC-4<\/b><\/span><\/h3>\nEvery company files this to submit its audited financial statements to the ROC. The balance sheet, profit and loss account, directors’ report, and auditor’s report all go in here. No <\/span>company annual return filing<\/b> is complete without it.<\/span><\/p>\n<\/span>Form AOC-4 CFS<\/b><\/span><\/h3>\nHolding companies that prepare consolidated financial statements covering their subsidiaries file this in addition to the standard AOC-4. Not a replacement, an addition.<\/span><\/p>\n<\/span>Form ADT-1<\/b><\/span><\/h3>\nWhen the AGM appoints or reappoints an auditor, this form must go to the ROC within 15 days. It is not the annual return itself, but it is part of the full annual ROC compliance package.<\/span><\/p>\n<\/span>Documents Required for Company Annual Return Filing<\/b><\/span><\/h2>\nThe documents you need vary slightly between MGT-7 and MGT-7A, but the core set is the same for all companies completing <\/span>company annual return filing<\/b>.<\/span><\/p>\n<\/span>For Form MGT-7 or MGT-7A:<\/b><\/span><\/h3>\n | | | | | | |
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