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

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.