1. Annual Return Filing with Registrar of Companies (ROC)

• Section 8 companies must file Form MGT-7 for the Annual Return within 60 days of the Annual General Meeting (AGM).
  
• This includes information about shareholding, board composition, meetings, and more.
  
• The AGM must be held within 6 months of the end of the financial year.
  
• If the company is a private limited entity, some exemptions from AGM may apply.
  
• Non-filing attracts late fees and may lead to penalties or the disqualification of directors.
  

2. Filing Financial Statements

• Form AOC-4 must be filed within 30 days from the date of the AGM.
  
• It includes audited financial statements, board report, and auditor’s report.
  
• Companies with foreign contributions must also comply with FCRA reporting obligations.
  
• The financials must comply with applicable accounting standards and audit requirements.
  
• Section 8 companies must maintain proper books of accounts and records.
  

3. Income Tax Filing and Audit Compliance

• Income tax return must be filed using Form ITR-7 annually, even if the company claims exemption.
  
• If total income exceeds prescribed limits, Form 10B (audit report) must be submitted.
  
• Companies registered under Section 12AB and 80G must furnish details of the utilization of income.
  
• TDS returns and compliance with tax deduction obligations are also mandatory.
  
• Failing to file ITR may lead to loss of tax exemptions and penalties.
  

4. Maintenance of Statutory Registers and Records

• Section 8 companies must maintain registers such as:
  – Register of Members
  – Register of Directors and KMPs
  – Minutes of Board and General Meetings
  
• Regular board meetings must be held (minimum two per year if the company, four if not).
  
• Proper notice, agenda, and documentation must be maintained for all meetings.
  
• Books of accounts must be preserved for at least 8 financial years.
  

5. Additional Reporting and Certification

• Filing of DIR-3 KYC for each director is mandatory annually to keep the DIN active.
  
• Filing of MSME and DPT-3 forms, if applicable, based on company transactions.
  
• Companies registered under FCRA must file Form FC-4 annually if foreign funds are received.
  
• Renewal of 12AB and 80G registrations is required every 5 years.
  
• Statutory audit by a Chartered Accountant is compulsory for all Section 8 companies.