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Annual filing

Priya (Professional) (117 Points)

30 November 2018

Can MGT 7 be filed before AOC 4 & AOC 4 CFS?

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kapil gupta (217 Points)
Replied 01 December 2018

As per section 92 of the Act
Annual return shall be filed within 60 days of AGM
And as per section 137 balance sheet (AOC-4/AOC-4CFS) shall be filed in 30 days of AGM.
There is no restriction in Companies Act as to which which document shall be filed in priority.
Therefore,MGT-7 can be filed earlier to filing of AOC-4
Thanks.

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