Which annual forms does a company file that an LLP does not?
A company files its financial statements in Form AOC-4 and its annual return in Form MGT-7 or, for a small company or a one person company, Form MGT-7A. An LLP does not file those forms. An LLP files Form 11 by 30 May and Form 8 by 30 October.
Which forms does a company file?
| Form | What it is |
|---|---|
| AOC-4 | Financial statements, within 30 days of the annual general meeting. A one person company uses 180 days, not an annual general meeting. |
| MGT-7 or MGT-7A | Annual return, within 60 days of the annual general meeting, or of deemed adoption for a one person company. |
| ADT-1 | Notice of the auditor’s appointment, within 15 days of the decision. |
| DPT-3 | Return of deposits and of receipts that are not deposits, by 30 June. |
| MSME-1 | Half-yearly return of payments to micro and small suppliers outstanding more than 45 days. |
The private-company set is on the private-company page. Form MGT-8, the company secretary’s certificate, is attached to MGT-7 only when paid-up capital is ₹10 crore or more, or turnover is ₹50 crore or more. A company covered by section 135 files the corporate-social-responsibility form with its financial statements. A listed company, and a company with paid-up capital of ₹5 crore or more or turnover of ₹100 crore or more, files those statements in XBRL. The due date does not move to a date from 2023. Deposits are on the DPT-3 page. Delayed payments to micro and small suppliers are on the MSME-1 page.
Which forms does an LLP file?
Form 11 is the annual return, due on 30 May. Form 8 is the statement of account and solvency, due on 30 October. A statutory audit under the LLP Rules applies when turnover exceeds ₹40 lakh or the contribution exceeds ₹25 lakh. The income-tax return is ITR-5. The working set, and what it does not include, is on the LLP compliance page. Form 11’s contents are on the Form 11 page.
Which old dates are not the rule?
Director KYC is not due every 30 September. From 31 March 2026 it is Form DIR-3 KYC Web, by 30 June of every third consecutive financial year. The KYC page states the rule. A change of registered office is Form INC-22, not GNL-2. A private company does not file, in Form MGT-14, the board resolutions that section 179(3) lists. An unlisted public company files Form PAS-6, the share-capital reconciliation, within 60 days after the end of each half year. That form is not a filing for every private company.
Frequently asked questions
Four questions cover AOC-4, director KYC, a change of office, and MGT-14.
Does an LLP file AOC-4?
No. AOC-4 and MGT-7 are company forms. An LLP files Form 8 and Form 11.
Is DIR-3 KYC due every 30 September?
No. From 31 March 2026 the intimation is Form DIR-3 KYC Web, by 30 June of every third consecutive financial year. The detail is on the KYC page.
Is a change of office filed in GNL-2?
No. A change of the registered office is Form INC-22. GNL-2 is not that filing.
Does every company file MGT-14 for the accounts?
No. A private company is outside the filing of board resolutions passed under section 179(3). Which resolutions are filed is on the MGT-14 page.
Sources
A company’s financial statements are section 137 and its annual return is section 92. An LLP’s Form 11 and Form 8 are on the LLP compliance page. Director KYC is the rule in force from 31 March 2026.