Annual Filings
Companies and LLPs in India are required to comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. The filings with the ROC should be made once a year or on the occurrence of specified events.
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ROC Filing Due Date
Companies and LLPs should take care and adhere to the compliances within the specified due dates. If the companies or LLPs fail to fulfil the compliance requirements, then a heavy penalty will be imposed on them. Thus, the companies and LLPs should keep in mind the ROC compliances to be followed annually.
| Description | Form | *Due date | Period |
| An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form within 60 days from the close of the end of the financial year. | Form 11 (Annual returns of an LLP) | 30 May 2025 | FY 2024-25 |
| Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. | PAS-6 (Filed half-yearly) | 30 May 2025 and 29 November 2025 | 30 May 2025 (For the period of October’24 – March’25) 29 November 2025 (For the period of April’25 – September’25) |
| Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits | DPT-3 | 30 June 2025 | FY 2024-25 |
| Director KYC submission for DIN holders as of 31 March 2025. Every person who has a DIN allotted and the status of the DIN is ‘Approved’. | DIR-3 KYC | 30 September 2025 | FY 2024-25 |
| To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. | Form ADT-1 (Appointment of auditor) | 14 October 2025 | FY 2024-25 |
| The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. | Form 8 (Financial Reports of an LLP) | 30 October 2025 | FY 2024-25 |
| To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. | Form AOC-4 (Filing of annual accounts) | 30 October 2025 | FY 2024-25 |
| To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. | MGT-7 (Filing of annual returns) | 29 November 2025 | FY 2024-25 |
| Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution) | MGT-14 (Filing of resolution with MCA) | 30 October 2025 | FY 2024-25 |
| All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. | Form MSME (outstanding payments to MSME’s) | 30 April 2025 and 31 October 2025 | 30 April 2025 (For the period of October’24 – March’25) 31 October 2025 (For the period of April’25 – September’25) |
Benefits of Annual Compliance
- Raising the Company’s Credibility – regularity in Compliance is a significant criterion to measure an organization’s credibility.
- Attract Investor – Investors also tend to favor companies with regular compliance records.
- Maintain Active Status and avoid penalties – Continuous failure in filing the Return turns the company status to default and charges it with heavy fines.
Key Annual Filings Account Assure Can Assist With
The specific annual filings required depend on your business structure (e.g., Private Limited Company, LLP, One Person Company, Partnership Firm, Proprietorship) and its activities. Account Assure provides expert assistance for a wide range of annual compliances, including
For Companies (Private Limited, Public Limited, One Person Company)
- MCA Annual Filings (e-forms):
- Form AOC-4: Filing of Financial Statements and other documents (Balance Sheet, Profit & Loss Account).
- Form MGT-7/7A: Filing of Annual Return (details of shareholders, directors, meetings, etc.).
- Income Tax Return (ITR) Filing: Preparing and filing the company’s annual income tax return (ITR-6 or relevant form).
- Tax Audit: If applicable, conducting and filing tax audit reports (Form 3CD).
For Limited Liability Partnerships (LLPs)
- MCA Annual Filings:
- Form 8 (Statement of Account & Solvency): Annual financial statement filing.
- Form 11 (Annual Return): Details of partners, changes, and contributions.
- Income Tax Return (ITR) Filing: Preparing and filing the LLP’s annual income tax return (ITR-5).
- Tax Audit: If applicable, conducting and filing tax audit reports (Form 3CD).
For Other Business Structures (Proprietorships, Partnership Firms)
- Income Tax Return (ITR) Filing: Preparing and filing relevant ITR forms (e.g., ITR-3 for professionals/businesses, ITR-4 for presumptive income).
- Tax Audit: If turnover exceeds prescribed limits, conducting and filing tax audit reports.
Goods and Services Tax (GST) Annual Filings
- GSTR-9 (Annual Return): Consolidated details of outward and inward supplies, tax paid.
- GSTR-9C (Reconciliation Statement): For taxpayers with turnover above a specified limit, requiring reconciliation between audited financial statements and GSTR-9 (certification by a CA if applicable).
Other Industry/Business Specific Filings
- Professional Tax Annual Returns.
- TDS/TCS Returns.
- Compliance under Shops & Establishment Act.
- EPF/ESI annual returns and reconciliations.
Common Challenges in Annual Filings:
Businesses often face difficulties with annual filings due to:
Complexity of Forms
Multiple forms with intricate details and schedules.
Evolving Regulations
Frequent amendments to tax laws and corporate compliance requirements.
Data Compilation
Gathering and reconciling financial and non-financial data from various sources.
Strict Deadlines
Adhering to numerous statutory deadlines throughout the year.
Penalty Risks
High penalties for late or incorrect submissions.
Technical Glitches
Issues with government filing portals.
How Account Assure Ensures Seamless Annual Filings:
As your trusted Financial Audit Firm, Account Assure provides comprehensive, efficient, and proactive support for all your annual filing needs:
Compliance Calendar Management
We create a customized compliance calendar for your business, ensuring all deadlines are tracked and met.
Data Compilation & Review
Assistance in gathering, organizing, and scrutinizing all necessary financial data, books of accounts, and documents for accurate filing.
Accurate Form Preparation
Expert preparation of all relevant annual forms and returns, ensuring adherence to the latest regulations and accurate data entry.
Timely Submission
Prompt and efficient filing of your returns with the respective government authorities (MCA, Income Tax Department, GSTN, etc.).
Audit & Certification (where applicable)
- Conducting statutory audits (Companies Act, LLP Act) and tax audits (Income Tax Act) by qualified professionals.
- Certification of financial statements and reports as required by law.
Advisory & Reconciliation
Providing expert advice on compliance matters and reconciling financial data across various reports (e.g., GSTR-9 vs. books of accounts).
Penalty Avoidance
Partner with Account Assure for Stress-Free Annual Compliance.
Don’t let the burden of annual filings distract you from your core business objectives. Partner with Account Assure for reliable, accurate, and timely compliance solutions. Our experienced team ensures your business remains in good standing, giving you the confidence to grow.
Contact us today for a consultation and simplify your annual compliance journey.
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