Companies Act, 2013--Annual Return

Annual Return of Companies--Overview

Deepak Harwani

The Learned Author in this write up gives a detailed overview of the Annual Return to be filed by the Companies to the Registrar of Companies (RoC).

1. Introduction

The Annual return of the company is comprehensive statement required to be prepared by every company registered under Companies Act, 2013 for every financial year providing a complete overview on various aspects of company such as composition, activities, financial position, details of members & KMPs etc. which is to be put on public record for the stakeholders. Section 137 of the Companies Act, 2013 read with Rule 12 of Companies (Accounts) Rules, 2014 and Section 92 of the Companies act, 2013 read with Rule 11 of Companies (Management and Administration) Rules, 2014 mandates every company to file its Annual return along with financial statements to Registrar of Companies & web link of such Annual return, if the company has website, shall be disclosed in Board's Report in the form prescribed -