Applicable Sections under Companies Act, 2013 related to Annual Filing with Brief Overview

Section 92 [Sub-section (1), (3), (4)] : This section deals with the annual return of the company. Every company needs to file an Annual Return with ROC within 60 days from the date of AGM of the company in e-Form MGT-7.

Section 92(2) : This sub-section explains us that the annual return of specifies companies shall be certified by the company secretary in practice, and the certificate shall be in Form No MGT 8.

Section 134 :This section tells us that the financial statement, including consolidated financial statement, along with board report if any must be approved by the Board of Directors.

Section 135 :This section explains that the eligible companies have to set aside 2% of their average net profits of the past three years for what are called CSR activities, and which were indicated in Schedule VII of the Act and the disclosure of which is required to be file to the Registrar Of Companies.

Section 137 :This section describes us that 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.

Section 161 :This section explains that if the director is appointed as an Additional Director it must be regularized in the ensuing Annual General Meeting.

Section 173 :This section tells us that a meeting of board shall be called by giving not less than 7 days notice in writing to every director at his address registered with the company which is required to filled in the e-form MGT-7.

Section 185 :This section lays down certain restrictions with regard to the granting of loans to Directors in order to monitor their working

Section 186 :This section explains the provisions related to the loans and investments made by the company in accordance with the Companies Act 2013.

Section 188 :This section tells about the related party transactions which are required to be filled in e-form AOC-4.

Companies (Auditor Report Order), 2016 :The prescribed class of companies is mandatorily required to attach the Companies (Auditor Report Order), 2016 as Annexure-A  in its auditor report.

Section 2(85) :This section explains us the concept of the small company which is important from the prospective of the Annual Filing.

Section 2(57) :This section tells us about the calculation of the net worth which is required to be filled in the annual filing forms.


AUDITOR REPORT Applicable to all Companies
CARO REPORT Applicable to specified Companies
FINANCIALS Applicable to all Companies
DIRECTORS REPORT Applicable to all Companies
MGT-9 Applicable to all Companies
AOC-1 Applicable to specified Companies
AOC-2 Applicable to specified Companies
PARTICULARS OF LOANS AND ADVANCES Applicable to specified Companies
CSR REPORT Applicable to specified Companies
LIST OF SHAREHOLDERS Applicable to all Companies
MGT-8 Applicable to specified Companies

Note:- In case of any non-compliance in the Annual Filing such company and its every officer who is in default shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with further penalty of one hundred rupees for each day during which such failure continues, subject to a maximum of two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default.

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September 2021