Filing of Annual Returns with Registrar of Companies - Indian Companies Act, 1956

Every Company incorporated under Indian Companies Act 1956 needs to file the following Annual Returns before due date. (Now Form Numbers have been changed as per Companies Act 2013)

Annual Return along with form No 20-B - Section 159 of Indian Companies Act, 1956
Annual return duly filled and signed by at least two directors along with form No. 20-B is to be filed with the Registrar of Companies. The following documents are to be filed with form No. 20B.

Duly Signed Annual Return - as per Section 166 of Indian Companies Act, 1956
List of Directors
List of Shareholders
List of Share transfer taken place during the year

Time Limit for filing form No. 20 B and Annual Return
As per Section 159 (1) of Indian Companies Act, 1956 Annual Return of the company along with form No. 20-B is to be filed with the Registrar of Companies within 60 days of holding Annual General Meeting of the Company.

Balance Sheet and Profit & Loss Account along with form No. 23 AC and 23 ACA
Balance Sheet and Profit and Loss Account of the company audited and signed by a practicing Chartered Account along with form No. 23AC and 23AC is to be filed with the Registrar of Companies.

The following documents are to be attached with form No. 23AC
Copy of Notice Sent for AGM
Copy of Directors Report of the Company
Auditors Report
Balance Sheet with Schedules and Annexure
The Following documents are to be attached with form No. 23ACA
Profit and Loss Account

Time Limit for Filing form No. 23AC and 23ACA along with Balance Sheet and Profit and Loss Account

As per Section 220 of Indian Companies Act, 1956 Balance Sheet and Profit & Loss Account along with form No. 23AC and 23ACA are to be filed with the Registrar of Companies within 30 days of holding Annual General meeting of the Company

Compliance Certificate along with form No. 66 - Section 383A of Indian Companies Act, 1956

If the paid up capital of the company is Rs. 10 lacs or more but does not exceed Rs. 5 Crores, the company needs to obtain compliance certificate from a practicing Company Secretary and to be filed with the Registrar of Companies.

In case of newly incorporated companies the time limit for holding AGM is within 18 months from the date of incorporation and accounts for the period ending not more than six months from the date of AGM should be adopted at the AGM.

Time Limit for Filing form No. 66 along with Compliance Certificate
As per section 383A(2)(1) of Indian Companies Act, 1956 Form No. 66 along with compliance certificate is to be filed with the Registrar of Companies within 30 days of holding Annual general Meeting of the Company.

Companies without share capital
As per section 160 of the Indian Companies Act, 1956 every company without share capital needs to file Annual Return in form No. 21A with the Registrar of Companies.

Time Limit for Filing form No. 21A
Annual Return of companies without capital need to file form No. 21A within 60 days from the day on which the Annual General Meeting held or due to be held.