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
Every financial year
APPLIES TO
All companies and LLPs
FILED WITH
Registrar of Companies
EVEN IF
The entity did not trade
What is included
Preparation of financial statements for filing
AOC-4 filing of financial statements
MGT-7 or MGT-7A annual return
ADT-1 auditor appointment intimation
Form 8 and Form 11, for LLPs
Board and general meeting documentation
Due date tracking with advance reminders
Documents you will need
Financial records
Audited balance sheet and profit and loss account
Auditor report
Bank statements for the financial year
Details of loans, investments and related party transactions
Corporate records
Board resolutions and minutes
Details of shareholding and any changes during the year
Register of members and directors
Details of the appointed auditor
How the filing runs
Close the books
Accounts are finalised and audited. The auditor report is required before any filing can be made.
Hold the meetings
The board approves the accounts and the AGM adopts them. The filing due dates run from the AGM date, not the year end.
File the forms
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.
Record and diarise
Filed forms are stored and the next year cycle is diarised so nothing lapses.
A dormant company is not an exempt company
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.
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.