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Every company is required to file an annual return once in a year. Annual return is required to be filed by the companies, in terms of Section-130 of the Companies Act, 2017.

It is a snapshot of general information about a company as on the date of the annual general meeting or, where no such meeting is held or if held is not concluded, on the last day of the calendar year, giving details of its chief executive, directors, chief financial officer, secretary, legal adviser and auditors, registered office address, members and share capital.

· A company having a share capital files annual return on Form-A

· A company not having a share capital files annual return on Form-B

When to File Annual Return.

Every company is required to file annual return with the registrar as follows:

· Listed Companies – within 30 days of holding of AGM that may be extended up to 45 days by the registrar.

· Other Companies – within 30 days of holding of AGM or otherwise in case of Single Member Company (SMC).

· in case of change in particulars in the last annual return filed:

§ annual return to be filed

Form 29

In terms of Section-197 of the Act, Form 29 is filed to report: -

· Subsequent appointment of officers of the company after incorporation including director, chief executive, company secretary, chief financial officer; auditors and legal adviser.

· Ceasing of officers of the company (resignation, removal, death etc.).

· Any change in particulars/details of officers of the company, for example, a change of name or new residential address.

Form 29 is required to be filed within 15 days from the date of appointment or any change among them or in any of the aforesaid particulars.

Annual Return of a Foreign Company

In terms of Section 437 of the Companies Act, 2017, every foreign company is required to file a list of Pakistani members and debenture holders and of the places of business of the Company in Pakistan on Form 45 (along with annual financial statements)