Every registered company and LLP must file with the Registrar each year, whether or not it traded. Late fees run per day, per form, and are not waived on request.
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FREQUENCY
APPLIES TO
FILED WITH
EVEN IF
Accounts are finalised and audited. The auditor report is required before any filing can be made.
The board approves the accounts and the AGM adopts them. The filing due dates run from the AGM date, not the year end.
AOC-4 for financial statements and MGT-7 or MGT-7A for the annual return, along with ADT-1 where the auditor is being appointed or reappointed.
Filed forms are stored and the next year cycle is diarised so nothing lapses.
The single most common and most expensive mistake we see is assuming that a company which never started trading has nothing to file. It does. AOC-4 and MGT-7 are due regardless of turnover, and the additional fee accrues per day, per form, with no upper limit. Founders who incorporate, lose interest, and return two or three years later routinely find liabilities running into six figures on a company that never earned a rupee. If you are not going to use the company, close it properly rather than abandoning it.
For companies, AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days of the AGM. For LLPs, Form 11 and Form 8 have their own annual dates independent of any meeting.
The filings are still due. Nil financial statements are prepared and filed. There is no exemption for inactivity.
An additional fee accrues for each day of delay, per form, and it is not capped. Directors can also face disqualification where defaults continue across years.
Yes. Continued failure to file annual returns can result in director disqualification, which affects every other company that person is a director of.
For companies, yes, regardless of turnover. For LLPs, audit applies only above the prescribed turnover or contribution thresholds.
Tell us your entity type and year end and we will confirm what is due.
