As per Section 137(1) of the Companies Act, 2013, a copy of the financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such financial statements under this Act, duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting in such manner, with such fees or additional fees as may be prescribed
As per Section 92 of the Companies Act, 2013, every company is required to prepare an annual return, a comprehensive document which contains information of a company relating to its share capital, indebtedness, directors, shareholders, changes in directorships, corporate governance disclosures etc.
The annual return is required to be signed by a director and the company secretary, or where there is no company secretary, by a company secretary in practice.
The following forms are required to be file by the Company annually:-
1.Form AOC-4: For filing financial statement and other documents
2.Form AOC4- CFS: Form for filing statement containing salient features of consolidated financial statement of a group
3.Form AOC4-XBRL: For filing XBRL document in respect of financial statement and other documents
The following class of companies are required to file Annual Report in XBRL Format:
(a) All public companies listed in a stock exchange in India and their Indian subsidiaries
(b) All private companies with a turnover of Rs 100 crores or more or paid up capital of Rs 5 crores or more (other than banking companies, insurance companies, power companies and NBFCs)
(c) All the Companies on whose financials are prepared in accordance with IND-AS w.e.f. 01-04-2016
(d) All the Companies who have filed their financials in the XBRL mode atleast once at any time earlier with the Registrar of Companies.
4.Form MGT-7: Form for filing Annual Return by Companies having share capital
Form ADT-1 : Form for filing appointment of Auditors