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All the companies doing business in India are required to file certain documents with the government authorities according to the requirements of the Companies Act of 2013 and other applicable laws. Annual filing of Returns and Balance sheet of companies is a part of Annual e-filling done with Registrar of Companies i.e, ROC.

The Annual filing is compulsory for a Private Limited company, Public Limited Company, One Person Company and also for Limited Liability Partnership.

An Annual filing consists of filing of Balance Sheet, Profit and Loss Account. The Balance Sheet should be accompanied with Auditor’s Report, Cash flow Statement and Schedules to the Balance Sheet. This Balance Sheet and P&L account has to be signed by a Practicing Chartered Accountant along with his seal and Membership Number.

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