Annual return is a snapshot of the company’s yearly report which gives essential information about the company’s composition, activities, and financial position, and which must be filed by every active incorporated company with the Registrar of Companies (ROC).
This article shall enable the reader to understand all the related provisions of Section 92 at a glance.
Any feedback and suggestions are welcomed.
SECTION 92 – ANNUAL RETURN – AT A GLANCE
THROUGH FLOW CHART
INTRODUCTION
Annual return is a snapshot of the company’s yearly report which gives essential information about the company’s composition, activities, and financial position, and which must be filed by every active incorporated company with the Registrar of Companies (ROC).
Section 92 of the Companies Act, 2013 deals with Annual Return of the company. The sole purpose of filing Annual Return with the Registrar of Companies is to provide the annual information about the company, its members, and regarding the general compliances of the company. It is management’s responsibility to file Annual Return of the company with ROC.
PROVISIONS OF SECTION 92 OF COMPANIES ACT, 2013
Every company shall prepare an Annual Return in Form No. MGT-7 containing the
particulars as they stood on the close of the financial year containing:
The complete provisions relating to Annual Return under Companies Act, 2013 have been explained below with the help of a flow chart.
ATTACHMENTS TO FORM MGT-7
1. List of Shareholders
2. Form MGT-8 in case of:
3. Optional Attachments, if any
PRANAM SIR/MADAM,
I WOULD LIKE TO KNOW ABOUT ELIGIBILITY OF CERTIFICATION BY COMPANY SECRETARY IN FORM MGT-7 FOR 2018-19.
KINDLY SOLVE THE PROBLEM AS PRIORITY BASIS.
THANKS & REGARDS
PRASHANT SHARMA
SIKAR (RAJASTHAN)
While filing Annual Return of a private company, dates of board meeting held are to be given. My querry is the said details will comprise of period financial year (1.4.2018 to 31.3.2019) or period strating from previous AGM till the current AGM. Thanks
Does startup propreitor company also require to file Annual Retunr ?
and scond query, during what month it is filed ? April ??