Regarding Annual Return for 23-24

Statutory filings for FY 2023–24 cannot be skipped. Under the Companies Act, 2013, annual compliance is financial-year specific and mandatory, irrespective of redevelopment projects or ongoing disputes.

If the AGM for FY 2023–24 was not held by 30.09.2024, the company must conduct a belated AGM at the earliest possible date. Holding an AGM in September 2025 for FY 2023–24 would not be compliant. The date of signing the balance sheet (07.06.2025) does not alter the financial year to which the accounts relate.

Post AGM, the company should immediately file AOC-4 and MGT-7 / MGT-7A for FY 2023–24 with applicable additional fees. A brief clarification regarding redevelopment or disputes may be included in the Board’s Report or notes to accounts, but it does not exempt filing.

Directly filing FY 2024–25 without regularising FY 2023–24 is not permissible and may invite penalties.

— MCO Legals

Company annual return for FY 2023-24 not filed:

• AOC-4 and MGT-7/7A can't be skipped. File them now with additional fees (Rs 100 per day per form, no cap). Hold the AGM (late AGM is a default; compounding may be needed).

• Continued non-filing risks director disqualification (3 years) and strike-off.

File the FY 2023–24 annual filings; do not skip that year and report only FY 2024–25. The AGM date should reflect the meeting actually held—not a date selected merely to fit the forms. If no AGM was held by 30 September 2024, do not show a fictitious AGM on that date. A later AGM may be possible only within the Companies Act’s applicable extension framework; the statutory conditions and any extension granted need to be checked.

• A balance sheet signed on 7 June 2025 does not itself establish the AGM date or regularise a missed AGM. Confirm the financial statements were approved and signed in accordance with the Act, and determine the actual AGM position before filing.
• File AOC-4 and MGT-7A, if the company is eligible for the abridged annual return, with accurate particulars. A note explaining the redevelopment project and disputes may provide context, but does not replace the AGM or cure delayed filing.
• Check the company’s AGM due date, any ROC extension, filing status and applicable additional fees/penalties. If the AGM was not held, take advice on the appropriate statutory route rather than entering an assumed date.

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