Filing Annual Return of Company
Every company is required to file the annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. The ROC filing of annual accounts is governed under Section 129 (3), 137, of The Companies Act , 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014. COMPANY LAW RELATED CHANGES DUE TO COVID-19 BY GOVT. OF INDIA Ø “Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20 under the Companies Act, 2013”. Ø The MCA department has extended the timeline for holding AGM till 31st December from 30th September. o “Here is the clarification for the same as the last date of conducting the AGM (Annual General ...