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Annual Filling on mca if audit not done

Others 511 views 12 replies
hi one of my client company incorporated in 2019 so he was required to file annual returns with roc in dec as last date for agm

but due to some unavoidable reason he was unable to appoint auditor so no accounts were audited in dec

as no agm was held and due to udin no balance sheet can be signed so whats the procedure to file the same
Replies (12)
In my view Conduct an AGM now , appoint an auditor, file the documents,
There will some late fees and other penalties may apply. After that auditor will conduct the audit and sign the Report, but some late fees and other charges will apply.
That's my View, wait what other will answer , as I am not so sure about it.
Appoint an auditor now and file annual return by signing the audit report by such CA and pay late fees
Thn what about agm date now?
AGM date should be the date when it is to be held
Thn how can auditor sign the balance at back date 🤔

Please check with MCA because some relaxation is there for new company.

 2019 and 2020 balance sheer can be audited and filled together.

Where i can find that relaxation on mca site ?
Yes auditor can sign at back date
But udin is not possible at back date
No UDIN cannot be posted as back dated it should be obtained when auditor signs the report
Thats the main problem bro
If you are thinking proper way than company and directors are in trouble because of non compliance of appointment of auditor and non conduct of agm this will attract huge penalty and compounding but if you wanna avoid this you appoint auditor back date and conduct agm back dated prepare accounts and take benefit of amenity scheme


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