Cs digital certification related in mgt-7

primarily form mgt.7 of all companies require DSC of a company secretary. if the company hasn't employed a full time CS, then a PCS can sign the form. the only exemption is for a "small company". it need not get it's form mgt7. digitally signed by either CS or PCS; only director's DSC enough. for definition of small company refer section 2(85) of companies act read with removal of difficulty order. in your case, if the company hasn't appointed a full time CS, then you can get a PCS to sign the form

in your case as per 2(85) turn over limit not satisfied so your company is not a small company

so MGT-7 will ask CS DSC

hello members,
in case of pvt. co. certification by pcs is required when capital is only 100000

This is applicable only when the paid up capital is more than Rs.10crore OR turnover exceeds Rs.50 crore.