How it works
What this filing means
An annual return keeps a company record current with ORC after incorporation. It is separate from starting the company, and it usually depends on the company parties, return period, and financial records.
The filing can become expensive when returns are overdue. The app calculates the ordinary filing fee and late penalty position before checkout so the customer can see the statutory cost before paying.
When group accounts are required, the statutory fee is USD-denominated. Payment is blocked until the current Bank of Ghana USD/GHS rate is available, preventing a zero-fee or stale-rate checkout.
Filing steps
Step-by-step annual return path
Confirm the filing period
Start with the return made-up-to date and the last filed return so the form, penalty position, and payment breakdown use the right period.
Update company parties
Review directors, shareholders, and beneficial owners before filing. Annual returns are a practical moment to catch stale records.
Attach financial records
Upload certified accounts or financial-statement details where required. Group-account filings are handled separately because the statutory fee is USD-based.
Review fees before checkout
The checkout separates ORC filing fee, late penalties, group-account conversion, and JustRegisterIt service charge before payment starts.
Track the filing
After submission and payment, the admin team can review the uploaded records, submit the filing, and keep the application status visible.
Fees and penalties
Costs to plan for
- ORC filing fee
- GHS 175
- Late penalty
- GHS 1,000 for 1-4 overdue years; GHS 2,000 for 5 or more overdue years
- Group accounts
- USD 720 equivalent, converted at checkout when a current Bank of Ghana selling rate is available
- Service charge
- Shown separately at checkout and managed through admin pricing settings
Official fees and requirements can change. The guide was last reviewed in July 2026 against public ORC and GRA guidance, but you should confirm the latest position before filing.
After filing
Records to keep current
- Keep the annual return schedule visible after incorporation so the company does not drift into penalty years.
- Maintain current director, shareholder, secretary, beneficial owner, registered office, and contact records before filing.
- Keep financial statements, tax records, minutes, and member records organized for review and future corporate changes.
- Update GRA and sector-specific obligations separately where the business activity, employees, or turnover requires it.
Common mistakes
Issues to avoid before filing
Waiting until a bank, tender, or investor asks for good-standing evidence before clearing annual returns.
Assuming the filing fee is the full cost when late penalties or group-account USD fees may also apply.
Submitting stale director, shareholder, or beneficial-owner records because the company register was not reviewed first.
Frequently asked questions
Answers before you start
Can I file an annual return before the company is incorporated? +
No. Annual returns are post-incorporation filings. If the company has not been formed yet, start with the relevant registration guide first.
Why can checkout be blocked for group accounts? +
Group-account filing uses a USD statutory fee. JustRegisterIt blocks payment if the Bank of Ghana USD/GHS rate is unavailable so the customer is not undercharged.
Does the annual return replace tax filing? +
No. The ORC annual return and GRA tax obligations are separate compliance tracks, even when both rely on financial records.
Official resources