COMPANY ANNUAL FILING
The Annual Return of the company is the mechanism by which a company submits its Financial Report to the Registrar of Company for the past year. The declaration is mandatory and, if not met with, carries significant fines and certain legal implications. The Books of Accounts play an important role in filing the ITR and ROC Returns. In this section, we will discuss systematically every aspect of a company's Annual Return as mandated by Sections 92 and 137 of the Companies Act, 2013. We file an Annual Return and Financial Statements including Profit & Loss Account, Cash Flow Statement, and Balance Sheet with ROC (Registrar of Company).