The post reporting requirements for companies are set out as under:
(a) Filing of form AOC – 4 (for filing audited accounts) latest by October 30th of the relevant year and form MGT – 7 (Annual Return) latest by November 29th of the relevant year with the Registrar of Companies electronically on an annual basis;
(b) Filing of Annual Return on foreign liabilities and assets with the Reserve Bank of India by July 15th of every year in case the company has foreign exposure;
(c) Filing of Income tax return latest by September 30th of the year with the Income tax authorities electronically on an annual basis;
(d) Filing of GST returns with on monthly or quarterly basis; and
(e) Filing of form various returns (quarterly/half-yearly/yearly) in case the company is a non-banking financial company such as NBS – 1, NBS – 2, Statutory Auditor’s certificate, etc.