REVISED ANNUAL RETURN

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Whether Annual Return filed earlier can be revised in case anything wrong found by the Company on its own ? What is the Procedure, if it is possible to file Revised Annual return. Section 159 to 162 of COMPANIES ACT does not provide any such procedures. Can any body site the RULES in this regard or any case laws ? What about the penalties and fees ?
Replies (13)

hi, as per your ques we can file the revised annual return and pay another time fee for this.

Dear Mr. Srikant

 

You can file revised Annual Return with concerned ROC.

SIR

REVISED 20B CAN BE FILED WITH APPLICABLE FEE.

 

Originally posted by :Srikant
" Whether Annual Return filed earlier can be revised in case anything wrong found by the Company on its own ?
What is the Procedure, if it is possible to file Revised Annual return.
Section 159 to 162 of COMPANIES ACT does not provide any such procedures. Can any body site the RULES in this regard or any case laws ?
What about the penalties and fees ?
"

my question is about suo moto revised Annual Return by the company on its own. Section159 to Section 162 of companoies act no where provides such provision. is there any other clarification ?

Dear Srikant,

You have not mentioned the nature of defect discovered in the annual return warranting a revised filing. You can any way file a revised version as the fees will be calculated from the due date from the AGM to which it relates. The ROC may consider this as a delayed filing and not a revision.

arjun mahadevan

If we can revise ROC return, then still while filing form 23AC it is asking that you have already filed return for original SRN

Dear Friends, 

I want to know whether a company is allowed to file a Suo moto revised annual return (20B, 23AC, 23 ACA), if the balance sheet of the company got revised. However the orignal return has been filed within the timelines. So can we file the revised annual rertun with revised balance Sheet??

Normally audited and adopted accounts in AGM cannot be revised except for technical points related to taxation laws -- ICAI compendium of Opinion.

Regards,

In case of one of the Company, a wrong Annual Return was mistakenly attached and 20B is filled in time and SRN is approved. Can we revise it ? and what is the procedure to do so..? 

In case when wrong share holder name was mentioned in return of allotment and also in annual return wrong information was send now if want to change that name then is there any procedure to change the name of shareholder from the ROC's record.

You can file revised Annual Return in Form 20B. Only thing is that BOTH Form 20B are maintained on record by MCA system. Hence if any stakeholders whenever take SEARCH he will find both Annual Return forms i.e. Form 20B.

Regards

Yes, revised filing of all Annual filing eForms except Form 23AC/ACA can be done in respect of the Forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing. The necessary link given below

 

https://www.mca.gov.in/MCA21/faq_annualfiling1.html

Yes, revised filing of all Annual filing eForms except Form 23AC/ACA can be done in respect of the Forms already filed but the fees for subsequent revised filing shall be charged, assuming it as a new filing.

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