Every Company incorporated in India must comply with the ongoing government rules and regulations after incorporation; a private company is required to comply with the various laws and provisions under the Companies Act 2013 and rules made there under. Registrar of Companies (ROC) is the designated authority that deals with administration of Companies Act 2013 and it falls under Ministry of Corporate Affairs. The companies incorporated under the Companies Act, 2013 are mandatory to file various forms, returns and documents with the Registrar of Companies (ROC) in an electronic mode within the prescribed time along with the prescribed fees.
All companies registered in India like private limited company, one person company, limited company, and section 8 company must file MCA annual return and income tax return each year. Companies must conduct an Annual General Meeting at the end of each financial year and file an annual return with the Ministry of Corporate Affair to maintain compliance. For newly incorporated Companies, the Annual General Meeting should be held within 18 months from date of incorporation or 9 months from the date of closing of financial year, whichever is earlier. Subsequent Annual General Meetings should be held within 6 months from the end of that financial year. In India, normally the financial year starts on April 1st and end on 31st March. So a Companys annual return would be due on or before September 30th.