Annual filing

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

Replies (1)
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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