All Companies (in case of change in particulars in the last annual return) as per provision of under section Section 130 of Company Act, 2017

Within 30 days of holding of AGM and if no AGM is held/ not concluded, within 30 days of calendar year end.

For listed companies, the registrar may extend period of filing not exceeding 15 days.

FILING OF FORMS

Form A to be filed by companies having share capital

Form B to be filed by companies not having share capital

Note:-

Filing of annual return is not required in case there is no change of particulars in the last annual return. All companies, other than a single member company or a private company having paid up capital of not more than 3 million rupees, shall intimate the registrar as per annexure notified vide SECPs Circular No 29 of 2017 dated November 22, 2017 that there is no change of particulars