Every registered company and LLP in India is required to file annual returns and financial statements with the Registrar of Companies (ROC) to comply with the Companies Act, 2013. Annual filing provides transparency and accountability by disclosing the company’s financial position and key management details.

For companies, the main filings include: Form AOC-4 (filing of financial statements) and Form MGT-7/MGT-7A (annual return of company details). LLPs are required to file Form 8 (Statement of Account & Solvency) and Form 11 (Annual Return). These filings must be made within prescribed timelines, usually within 30 days and 60 days of the Annual General Meeting (AGM) for companies.

Non-compliance with annual filing requirements may lead to heavy penalties, additional fees, and even disqualification of directors. Companies and LLPs must also maintain statutory registers and ensure proper documentation for smooth filing.

Regular annual filing with the ROC ensures legal compliance, maintains the company’s good standing, and builds trust with investors, banks, and stakeholders.