Date of signing on balance sheet

Page no : 2

Karthik 17 (Accounts Assistant) (29 Points)
Replied 05 May 2016

Dear All,

Can you Please give the Solutions the below case:

X company registered on 2009 the company is following Jan to December format for filing ROC return since the company wanted to wind up in 2016 they wanted to file annual return from Jan 14 to Mar 15 totaling 15 months We need to know which companies act (1956 or 2013) to be followed for filing annual returns. If we file the Balance Sheet and Profit & Loss A/c of Companies Act 1956 (Form 23AC or Form 23ACA) / Companies Act 2013 (Form AOC 4).

Please advise.

Pratik Shah (Practising Company Secretary) (4432 Points)
Replied 06 May 2016

As per MCA Circular dated 04th April, 2014, if company's financial year is starting before 01st April, 2014, then company needs to prepare financial statments and directors report as per Companies Act 1956. Hence, you will be required to file Form 23AC and 23ACA.

However, this Circular talks about Financial Statement and Directors Report. Hence, for annual return, you will be required to file Form MGT-7 as per new Act. I have done similar case.

Karthik 17 (Accounts Assistant) (29 Points)
Replied 06 May 2016

Thank You So Much Sir

Karthik 17 (Accounts Assistant) (29 Points)
Replied 10 May 2016

Dear Sir,

Could you please clarify the following case:

We have an Foreign Inward Remittance towards equity shares on 25/01/2016. We filed the annexure 6 through e-biz portal on 24/02/2016. We had a query and was asked to resubmit revised annexure 6 from e-biz. But, we filed a new Annexure 6 instead of revised annexure 6 submit. Can we remove the new submit from e-biz? i have also done a corrected revised annexure 6 submit.

Priyanka (Chartered Accountant) (27 Points)
Replied 17 September 2018

If an Auditor is appointed on 13th Sept. What should be the signing date of the Balance Sheet and also how will it comply with the 21days notice of AGM.