All registered companies in India, including private limited companies, one-person companies, and section 8 companies, fall under the governance of the Ministry of Corporate Affairs (MCA) as per the Companies Act, 2013. It’s mandatory for these companies to file annual returns with the MCA.

This process involves conducting an Annual General Meeting (AGM) and submitting annual accounts to the Registrar of Companies (ROC). The AGM should take place within 6 months from the end of the financial year, typically by 30th September each year. Timely filing is crucial, as any delay or non-filing may lead to significant interest and penalties.