1. Annual Return Deepak Sharma FCS, LL.B, M.com Ph. No. 91-9810904960
COMPANIES ACT, 2013

2. TURNOVER BASED S. No Turnover Contents Section Applicability 1.
300 core or more
Appointment of Woman Director
149
Every Listed Co, Every other Public Co. 2.
100 crore or more
Appointment of Independent Director
149(4)
Public Co. 3.
1000 crore or more
Constitution of Corporate Social Responsibility Committee
135(1)
Every Co 4.
Constitution of Audit Committee & Nomination and Remuneration committee
177(1)
178(1)

3. TURNOVER BASED S. No Turnover Contents Section Applicability 5.
250 crore or more
Secretarial Audit
204
Every Listed Co, Every other Public Co. 6.
200 crore or more
Internal Audit
138
Every listed co., Every unlisted Public Co., Every Pvt Co. 7.
100 crore or more
XBRL filing --
Every Listed Co. & all other co. 8.
50 crore or more
Annual Return certified by PCS
92(2)
Every Listed Co., Other Co.

4. PAID UP SHARE CAPITAL BASED
S. No
Paid Up share Capital
Contents
Section
Applicability 1.
100 crores or more
Appointment of Woman Director
149
Every Listed Co, Every other Public Co. 2.
10 crores or more
Appointment of Independent Director
Every Public Co. 3.
25 crores or more at the end of Financial year
In the Board Report, a Statement related to the formal annual evaluation by the board of its own.
134(3) 4.
10 crore or more
Constitution of Audit Committee & Nomination and Remuneration committee
177(1) & 178(1) 5.
Appointment of KMP
203(1)

5. PAID UP SHARE CAPITAL BASED
S. No
Paid up Share Capital
Contents
Section
Applicability 6.
5 crore or more
Whole time company Secretary
203
Every co other than Listed or Public Co. 7.
50 crore or more
Secretarial Audit
204
Every Listed Co, Every other Public Co. 8.
Internal Audit
138
Every listed co., Every unlisted Public Co. 9.
XBRL Filing --
Every Listed Co. & all other co.
10.
10 crore or more
Annual Return certified by PCS
92(2)
Every Listed C o. & all other co.

6. MISCELLANEOUS S. No Outstanding Loans ,Debentures And Deposits
Contents
Section
Applicability 1.
Exceeding 50 crore or more
Appointment of Independent Director
149
Every Public Co. 2.
exceeding 50 crore or more
Constitution of Audit Committee & a Nomination & Remuneration Committee
177(1) & 178(1)
Every Listed Co, Every other Public Co.
Net Worth
500 crore or more
Constitution of Corporate Social Responsibility Committee
135(1)
Every Co.

7. MISCELLANEOUS S. No Net Profit Contents Section Applicability 1.
5 crore or more
Constitution of Corporate social Responsibility Committee
135(1)
Every co.
Outstanding Deposit
25 crore or more at any time during the financial Year
Internal Audit
138
Every unlisted Public Co., Every Private Co.

8. MISCELLANEOUS S. No Outstanding Loans from Banks and PFI’s Contents
Section
Applicability 1.
Exceeding 100 crore or more at any time during the preceding Financial Year
Internal Audit
138
Every unlisted Public Co., Every Private Co. 2.
Exceeding 50 crore or more,
Accepting deposits from public
Vigil Mechanism
177
Listed Co., Other Co.,

9. INTRODUCTION
Annual Return of a company is a yearly statement to be filled with Registrar of Companies (ROC) which highlights the information about company’s various aspects pertaining to its composition, activities and financial position.
Annual return is to be prepared financial year to financial year basis.
Every Company shall prepare its annual return in Form MGT-7.

10. INTRODUCTION MGT-7 MGT-8 MGT-9
Sec 92(1) & Rule 11 of the Companies ( Management and Administration) Rules, 2014
MGT-7
Annual Return for every Company.
Sec 92(2) & Rule 11 of the Companies ( Management and Administration) Rules, 2014
MGT-8
Certification by PCS of Listed Co & Other prescribed Companies.
Sec 92(3) & Rule 12 of the Companies ( Management and Administration) Rules, 2014
MGT-9
Extract of annual return to be annexed with Board Report

11. CONTENTS Its Registered office, Principal Business activities,
Particulars of its holding, subsidiary, Joint venture and associate companies,
Its shares, debentures and other securities, Its indebtedness including Debentures,
Turnover & Net Worth of Company
Its Promoters, members, and debentures holders along with changes therein,

12. CONTENTS Details of Directors and Key Managerial Personnel,
Meetings of members or a class thereof, Board and its various committees along with attendance details,
Remuneration of directors and key managerial personnel,
Details relating to certification of compliances,
Penalty or punishment imposed on company/ directors /officers , Details of compounding of offences, if any
List of Shareholders, debenture holders as an attachment
Compliance u/s 92(2) in case of Listed Companies

13. CONTD.
As per MCA notification dated 24th September, 2015, Permanent Account Number (PAN) of the Company shall also be stated.
OLD FORMS:
NEW FORMS:
Form 23 Ac & ACA
Form AOC-4
Form 20B
Form MGT-7 & MGT-8 For certification by PCS
Form 66
MR-3 (Secretarial Audit Report)

14. Director & Company Secretary
SIGNING
OPC & SMALL COMPANY
OTHER COMPANY
Company Secretary or
If No Company secretary, then by the Director.
Director & Company Secretary Or
If No CS, then by a PCS

15. FILLING OF ANNUAL RETURN
With In 60 days of AGM
IF NO AGM IS HELD
With in 60 days from the date on which AGM should have been held together with statement specifying the reasons for not holding AGM.
Along with Applicable Fees, Or Additional fees, within the additional time of 270 days.

16. If not filed with in time and additional time;
PENALITIES
If not filed with in time and additional time;
COMPANY
EVERY OFFICER WHO IS IN DEFAULT
Imprisonment:
6 months
Fine:
Minimum 50,000 but extend to 5,00,000
or with both.
Fine:
Minimum 50,000 but extend to 5,00,000

17. THANKYOU Deepak Sharma FCS, LL. B, M. com Ph. No
THANKYOU Deepak Sharma FCS, LL.B, M.com Ph. No DISCLAIMER: This presentation is for informational purposes only, and is not intended to provide specific legal advice