Mca_agm date query

322 views 3 replies

Mridula

CHARTERED ACCOUNTANT

65 Points Joined July 2008

Dear All,

A private limited company has got its Audited Balance Sheet signed after the due date of AGM, i.e., the Balance Sheet Date is after 30th September. But, as per Companies Act, the due date for holding an AGM is 30th Sept., and the company has to lay its annual accounts before the shareholders at the AGM.

Further, the company is done with its Income Tax Filings. Now, when it is trying to file Form AOC-4 with ROC what date should be given as the AGM Date (no extension taken).

Can the Company file its Form AOC-4 with Unadopted Financial Statements and then with Adopted Financial Statements at the adjourned AGM?

Replies (3)

Madhavi

articleship

49 Points Joined September 2013

As per section 137 unadopted financial statements are also required to be filed with ROC further once the financial statements are adopted at adjourned AGM the same has to be filed with ROC.

kindly read Section 137

Sudhir Todkar

CS Professional

1021 Points Joined April 2017

Yes, the financial statements adopted in the adjourned annual general meeting should be filed within 30 days of such adjourned annual general meeting.

If not filed within in 30 days, filing may be done within 270 days (i.e after expiry of 30 days from adjourned AGM) with additional fees.