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B/s signed before process of cirp of subsidiary pvt co.

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Kavita R

Service

162 Points Posted on 17 February 2023

Dear Sir/ Madam,

Facts :

1. Our company is a subsidiary private company.

2.. Holding company has been liquidated.

3. B/s for fy 2022 has been signed on 5th Sept 2022 and agm 30 th sept 2022, which is not yet filed with ROC as the signed b/s received yesterday only.

4. CIRP has been intiated order dated 19.10.2022 (received on 02.11.2022).

My query is can the b/s be filed with ROC as the signing dates are backdated or it has to be filed by IRP?

Replies (1)

Aashok Kumar Sharma

Finance/Compliance Consultant

77852 Points Posted on 04 July 2026

The suspended directors are required to sign the financial statements, even if the company is in CIRP, to fulfill their duty of cooperation. Once signed, the Resolution Professional (RP) is responsible for filing these financial statements and relevant annual returns with the RoC. Since your documents were prepared and signed prior to the CIRP order, they remain valid, and you should hand them over to the RP for the necessary regulatory filings.