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Approval of financial statement

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12 January 2015 According to Section 179 (3) (g) of companies act 2013, says that when company approve financial statement and the Board’s report; then company has to file MGT 14 within 30 days from the date of approval of financial statement and board report.
or
In the case of 'Listed Company' According to Clause 41 of listing agreement the company opts to submit unaudited quarterly financial results, with the limited review by the statutory auditors of the company to Stock exchange within 45 days from the end of the quarter.

My question is that the listed company has to file MGT 14 to ROC or not for quarterly financial result which they are submiting to Stock exchange.
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
12 January 2015 Yes. Listed Company need to file MGT 14 for approval of quarterly results
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