Company annual accounts and return filings
Company law
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Year-end
Company annual filings bring the signed financial statements and the year’s ownership and governance records onto the Registrar’s record. TheTaxCo prepares the applicable financial-statement filing and annual return, reconciles their information and coordinates approvals and signatures, completes the filings and handles validation or resubmission queries.
Preparation can begin before the audit finishes. Final figures must agree with the approved accounts and required reports. If accounts or approvals are delayed, we identify the outstanding issue and statutory options promptly; inaccurate filing and avoidable delay are both failures to address.
Two filings with different information
The AOC-4 family covers financial statements and related documents. The applicable variant depends on matters such as consolidation, XBRL and the reporting framework. MGT-7 or MGT-7A covers the annual return, including company particulars, ownership, directors and meetings. Companies Act, sections 92 and 137.
The revised accounts rules effective from 14-07-2025 also require the relevant electronic extracts of the Board’s Report and auditor’s reports with the financial-statement filing. The work therefore extends beyond attaching a PDF of the accounts. Companies (Accounts) Second Amendment Rules, 2025, rule 12(1C).
MGT-7A applies to OPCs and small companies; other companies generally use MGT-7. The small-company limits are currently ₹10 crore paid-up capital and ₹100 crore turnover, subject to the statutory definition and exclusions. Holding and subsidiary companies and Section 8 companies require particular attention to those exclusions. Annual-return rules, 2025 small-company limits and Companies Act, section 2(85).
Establish the calendar for this company
For an ordinary company required to hold an AGM, the meeting is generally due within six months of year-end, subject to the first-AGM and extension rules. Financial statements are normally filed within 30 days of the AGM and the annual return within 60 days. Where an AGM is not held or accounts are not adopted, specific provisions govern the filing and accompanying explanation. Companies Act, sections 96, 92(4) and 137.
An OPC does not use an AGM calendar. Its financial statements have a separate 180-day year-end deadline, and its annual-return timetable must be set for that company class. A company with formally obtained dormant status also needs its applicable regime checked; low trading activity by itself does not establish that status.
We record the financial year, actual meeting date, applicable statutory date and any valid extension. The calendar leaves time for signature, certification, validation and completion of the filing.
Prepare the annual record
We need the signed accounts and audit report when available, prior filings, member and director registers, meeting records and details of changes during the year. Early preparation can use draft accounts with their status clearly identified.
Our reconciliation compares opening and closing capital, share movements, directors, registered office, charges and relevant company particulars. We prepare the Board’s Report information and form attachments, obtain management’s answers to discrepancies and align all financial data with the final approved version.
The board and members complete their required approvals. Authorised signatories sign the forms, and professional certification is arranged where required. Our corporate filing team completes submission, retains the acknowledgements and follows up on registry queries.
Handover and related work
The handover includes review copies, completed filing records, acknowledgements and a list of separate event corrections. We arrange accounts preparation, statutory audit, required secretarial certification and historic default repair through the relevant experts, with professional eligibility and audit independence assessed for each appointment.
No sales does not by itself remove annual obligations. An already-filed return should be checked against its acknowledgement before repeating the work. A filing error needs the correct correction or revision assessment; replacing a document in the company’s own folder does not correct the public record.
Related services
Email TheTaxCo, message us on WhatsApp or book a call. Include the company type, financial year, audit status and AGM date if fixed.