What is Annual Filing?

Annual Filing is a statutory compliance under the Companies Act, 2013 and LLP Act, 2008 that mandates all companies and LLPs to file annual returns and financial statements with the Ministry of Corporate Affairs (MCA).

  • ✔ Mandatory for Private Limited Companies, Public Companies, LLPs – even with NIL turnover
  • ✔ Filing of Financial Statements (AOC-4 / LLP Form 8) & Annual Return (MGT-7 / LLP Form 11)
  • ✔ Helps maintain active compliance status with MCA and avoid penalties
  • ✔ Governed by the MCA & Companies Act, 2013

Due Dates: Companies – AOC-4 within 30 days & MGT-7 within 60 days of AGM LLPs – Form 11 by 30th May & Form 8 by 30th October

Types of Annual Filing

For Companies:

1. Form AOC-4

Filing of financial statements along with audited reports to MCA.

2. Form MGT-7

Annual return with details of directors, shareholders, and compliance.

3. Form ADT-1

Appointment or re-appointment of auditors for the company.

For LLPs:

1. Form 11

LLP Annual Return – Filed by 30th May every year.

2. Form 8

Statement of Accounts and Solvency – Filed by 30th October every year.

Key Points to Remember:
  • Annual filing is mandatory even for NIL turnover companies or LLPs.
  • Late filing attracts a penalty of ₹100 per day of delay.
  • Audit is mandatory for companies and LLPs with turnover above ₹40 Lakhs or contribution above ₹25 Lakhs.

Annual Filing – Company vs LLP

Aspect Company Annual Filing LLP Annual Filing
Governing Law Companies Act, 2013 LLP Act, 2008
Forms AOC-4, MGT-7, ADT-1 Form 11, Form 8
Timeline 30 & 60 days from AGM 30 May & 30 Oct
Penalty ₹100 per day ₹100 per day
Mandatory Audit Yes, for all companies If turnover > ₹40L or contribution > ₹25L

Frequently Asked Questions (Annual Filing)

Yes. All companies and LLPs registered under MCA are required to file annual returns and financial statements even if there is no business or NIL turnover.

A penalty of ₹100 per day of delay is levied for non-filing of forms, and it continues until compliance is completed.

Yes. Annual filing is mandatory regardless of turnover or operations to keep the entity active with MCA.

Startups registered as companies or LLPs must follow annual filing norms like other entities. There is no exemption for annual compliance.