Annual returns

The rules for Annual Returns is going to be changed at certain level after the introduction of Cos Act, 2013.However till date the following rules is followed

1. The annual return has to be filed with the ROC in an electronic mode within 60 days of the holding of the annual general meeting;

2. Where annual general meeting has not been held, the return is required to be filed within 60 days from the date on which the annual general meeting should have been held;

3. The return is to be duly signed digitally and the requisite certificates to be attached as per section 161;

4. In case of a company whose shares are listed on a recognized stock exchange; the return is to be also signed digitally by a secretary in whole-time practice.

Note: In case of an adjourned annual general meeting, the annual return incorporates the date of the original meeting.

 In addition follow the following Link

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