The Companies (Management and Administration) Amendment Rules, 2020– A company shall not be required to attach the extract of the annual return with the Board’s report in Form No. MGT-9, in case the web link of such annual return has been disclosed in the Board’s report in accordance with sub-section (3) of section 92 of the Companies Act, 2013.
No need to Attach MGT-9 with Directors Report
According to section 92(3) of the Companies Act,2013, Every company shall place a copy of the annual return on the website of the company, if any, and the web-link of such annual return shall be disclosed in the Board’s report. Ministry of Corporate Affairs (MCA) vide notification dated 28/08/2020 has notified that the Extract of Annual Return (in Form MGT 9) is not required to be enclosed with the Board Report, the Company is only required to disclose the web link in the Board Report where the annual return referred to in sub-section (3) of section 92 is placed for the Financial Year ended 31st March,2020 & onwards. Detailed notification is as follows:
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 28th August, 2020
G.S.R. 538(E).—In exercise of the powers conferred under sub-section (3) of section 92, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Management and Administration) Rules, 2014, namely:—
1. Short title and commencement.—(1) These rules may be called the Companies (Management and Administration) Amendment Rules, 2020.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Management and Administration) Rules, 2014, in rule 12, in sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that a company shall not be required to attach the extract of the annual return with the Board’s report in Form No. MGT.9, in case the web link of such annual return has been disclosed in the Board’s report in accordance with sub-section (3) of section 92 of the Companies Act, 2013.”
[F. No. 01/34/2013-CL-V- (Pt-I)]
K.V.R. MURTY, Jt. Secy.
Note:-The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 260(E), dated the 31st March, 2014 and subsequently amended vide the following notifications:-
| Serial Number | Notification Number | Notification Date |
| 1. | G.S.R. 415 (E) | 23.06.2014 |
| 2. | G.S.R. 537 (E) | 24.07.2014 |
| 3. | G.S.R. 669 (E) | 28.08.2015 |
| 4. | G.S.R. 737 (E) | 24.09.2015 |
| 5. | G.S.R. 862 (E) | 16.11.2015 |
| 6. | G.S.R. 908 (E) | 23.09.2016 |
| 7. | G.S.R. 175 (E) | 16.02.2018 |
| 8. | G.S.R. 560(E) | 13.06.2018 |
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i was not able to find circular/ Notification in the MCA Website