Every company need to do annual ROC filing and Income tax filing, it is mandatory requirement under law and non complaince attaract penalty.
Annual return to be filed in form AOC-4 and MGT-7. The information and documents consist in AOC-4 includes Balance Sheet, Profit & Loss Account, Director report, Auditor report apart from other details. In MGT-7 details to be filed includes Compliance Certificate, Registered Office Address, Register of Member, Shares and Debentures details, Debt details and information about the Management of the Company. The annual return would also disclose the shareholding structure of the Company, changes in Directorship and details of transfers of securities.
Further every company need to file income tax return annually even though company have no transaction, it is mandatory requirement and if you not file income tax return on due date than it attract penalty and after end of assessment year there are no option to file the return.
An Annual ROC Filling is a mandatory filing, need to be filed by every company even no transaction.
Every Company is required to file their Financial Statements including Directors Report, Auditor Report along with other relevant attachments in e-Form AOC-4.
Form AOC-4 has to be filed with in 30 days from the conclusion of Annual General Meeting (AGM)
Every year all Compaines required to file their Annual return with ROC which consist of various details of company ie shareholding pattern, director details, registered office details etc.
Form MGT-7 has to be filed with in 60 days from the conclusion of Annual General Meeting (AGM)
From 1st July 2018 delay filing fees is Rs. 100 per day of everyday of delay.