The annual return is a snapshot of company governance and ownership as at financial year-end. It should match registers, share capital, director records and filings — not just the latest cap table spreadsheet.
Section 92 states that every company shall prepare an annual return in the prescribed form containing particulars as they stood on the close of the financial year.
| Data area | Control |
|---|---|
| Registered office and principal activities | Match master data and business records. |
| Shares, debentures and other securities | Reconcile with registers and PAS-3 filings. |
| Members and debenture holders | Match register of members and transfers. |
| Promoters, directors and KMP | Check DIN status, appointments and cessations. |
| Indebtedness and penalties/compounding | Validate with finance and secretarial records. |
This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.
It requires every company to prepare an annual return in the prescribed form containing financial year-end particulars.
Allotments affect share capital and membership data reported in the annual return.
No. Eligibility should be checked each year before using simplified routes.