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As per the Companies Act 2013, if your business entity is registered as a Public Limited Company (PLC) in India, you are legally obligated to comply with annual compliance requirements. The eligibility criteria for annual compliance is simply being a public limited company.
The requisite compliance for Public Limited Companies includes filing Annual Returns with the Registrar of Companies in the e-form MGT 7. This filing must be done within 60 days from the date of the Annual General Meeting (AGM). The Annual Returns can be filed using the digital signature of the appointed directors of the Company or the registered Digital Signature Certificates (DSCs) of the Chartered Accountant auditing the Public Company.
In case the Public Limited Company falls under any of the following categories, the annual return filing must be certified by a practicing Company Secretary in the e-Form MGT 8:
Listed Company on Stock Exchange
Company with a paid-up share capital of Rs.10 crores or more
Company with a turnover of Rs.50 crores or more.
Process:-
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