Filing of form 23b
This query is : Resolved
19 July 2012
DEAR SIR,
WHAT IS THE LAST DATE FOR FILING FORM 23B FOR PERIOD FY 2011-12 WITHOUT ANY FEE OR PENALTY.
WHAT IS THE PENALTY.
THANKS
WHAT IS THE LAST DATE FOR FILING FORM 23B FOR PERIOD FY 2011-12 WITHOUT ANY FEE OR PENALTY.
WHAT IS THE PENALTY.
THANKS
CA Lokesh Pokharna
(Expert)
19 July 2012
form 23B is for appointment of auditor and it should be filed before filing of form 23AC.
form 23 AC for balance sheet and it should be filed within 30 days of AGM.
form 23 AC for balance sheet and it should be filed within 30 days of AGM.
19 July 2012
i) Last date ,as per 224(1A), is the 30th day of receipt of the intimation of appointment.
ii) Form 23B can be filed with out fee upto 21/07/2012 thereafter, as per General Circular 14/2012 dated 21/06/2012, fees prescribed as per schedule X of the Companies Act,1956 has to be paid.
iii) No specific penalty is prescribed in the above said act. However, ROC can impose penalty u/s 629A of the said act which he/she seldom exercises.
ii) Form 23B can be filed with out fee upto 21/07/2012 thereafter, as per General Circular 14/2012 dated 21/06/2012, fees prescribed as per schedule X of the Companies Act,1956 has to be paid.
iii) No specific penalty is prescribed in the above said act. However, ROC can impose penalty u/s 629A of the said act which he/she seldom exercises.
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CS Ankur Srivastava
(Expert)
21 July 2012
In case the date of AGM wherein he was appointed is 30th September, 2011 the last date for filing form 23B shall be
6th November, 2011
6th November, 2011
CS Ankur Srivastava
(Expert)
21 July 2012
Ministry vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012. Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.
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