1. As per Section 137 of the Companies Act 2013, 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 in such manner, with such fees or additional fees as may be prescribed within the time specified under section 403.
2.Every company shall file a copy of the annual return with the Registrar.
If AGM is held- File annual returnwithin 60 days from the date on which the AGM is held or
If no AGM is held in any year-File annual return within 60 days from the date on which the AGM should have been held together with the statement specifying the reasons for not holding the AGM with such fees or additional fees as may be prescribed, within the time as specified, under section 403.
So form MGT-7 (ANNUAL RETURN) and Form AOC-4 ( Accounts) is mandatory for every company.