An Annual Filling is a mandatory filing to be made by the NGO registered under Section 8 of Companies act 2013 or before incorporated under Section 25 of Companies Act 1956 in India. The E-form filing along with the annual financials like Income and Expenditure Account and Balance Sheet must be filed with RoC under MCA.
All Section 8 or Section 25 Companies registered in India must file MCA Annual Return and Income Tax Return each year. Companies must conduct an Annual General Meeting(AGM) at the end of each financial year and file an annual return with the Ministry of Corporate Affair to maintain compliance.
For newly incorporated Section 8 Company, the AGM should be held within 18 Months from date of formation or 9 Months from the date of closing of financial year (31st March), whichever is earlier. Subsequent AGM should be held within 6 months from the end of that financial year. So a Section 8 Company’s Annual Return would be due on or before September 30th.
Section 8 Company Annual Filings Comliances Includes :
1. Maintain and Prepare Financial Statements
2. Income Tax Return
3. Directors and Auditor Reports.
4. AoC-4 Annual Filing of MCA-RoC Forms
5. Annual Returns
6. Annual General Meeting
7. KYC of Directors
Documents and Information Required for Section 8 Annual Filings :
1. Bank Statements of Last Financial Year.
2. Certificate of Incorporation of NGO.
3. Pan Card of NGO.
4. Income Tax Login ID
5. GST Login ID and Password
6. Last Year Financial filed with MCA.
7. Income and Expenses sheet of last financial year.
1. Annual Filing Forms
2. CA signed Audit Report
3. Income Tax Return Acknowledgement.
4. Director KYC Receipt.