Form 23B delayed filing
This query is : Resolved
10 March 2010
Sir, what is the provision if the auditor has'nt fied form 23B at all or filed delayed ?
eg : last AGM on 30/09/07 relating to F.Y 06-07. Auditor appointed and Form23B filed on 30/10/07.
Next AGM on 30/09/08 relating to F.Y 07-08. Auditor appointed but Form 23B not filed.(& no SRN generated)
Consequently, Annual returns and accounts for F.Y 08-09 could'nt be filed.
Can the auditor file Form 23B today and the company use the same to file it's Annual Accounts and Return for F.Y 08-09 ?
Is there any kind of penalty that gets attracted by this ? If so, what is the solution to this ?
Please help.
Thanks.
eg : last AGM on 30/09/07 relating to F.Y 06-07. Auditor appointed and Form23B filed on 30/10/07.
Next AGM on 30/09/08 relating to F.Y 07-08. Auditor appointed but Form 23B not filed.(& no SRN generated)
Consequently, Annual returns and accounts for F.Y 08-09 could'nt be filed.
Can the auditor file Form 23B today and the company use the same to file it's Annual Accounts and Return for F.Y 08-09 ?
Is there any kind of penalty that gets attracted by this ? If so, what is the solution to this ?
Please help.
Thanks.
CA Gangadhar Mishra
(Expert)
10 March 2010
delay in filing F-23B, no penalty. now, you can file the same for the pending years or in srn column write Z999999999 for filing the F23AC.
11 March 2010
May be read as Z99999999 (Z followed by 8 times 9).
Ankur Garg
(Expert)
11 March 2010
Agree
You may file the annual filing forms with Z99999999.
You may file the annual filing forms with Z99999999.
11 March 2010
But, which option do you suggest sir..? considering the objections that ROC may raise.. it being a delayed case ??
I mean
1. file from 23B belated for Sep 08 AGM or
2. use Z99999999 in annual return for F.Y ending 31/03/09 ???
I mean
1. file from 23B belated for Sep 08 AGM or
2. use Z99999999 in annual return for F.Y ending 31/03/09 ???
11 March 2010
Let the auditor file the form 23B at his will, you go ahead and file your accounts using z99999999
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