Who can file annual return

According to Section 92, Read With Rule 11 of ( Management & Administration Rule ),Annual Return shall be signed on behalf of Company by Director of the Company ( DSC) and by Company Secretary or if no Company Secretary by Practising Company Secretary.

Annual Return of every listed Company or Company with paid up Share Capital of Rupees 10 Crore Rupees or more or Turnover of Rupees of more than 50 Crore Rupees or more shall be certified by Practising Company Secretary in form MGT 8

Thanks for the reply sir.i would like to know for filing of year 2011-12,2012-13,2013-14

Same Procedure has to be followed. As you have to File MGT 7 only as older version of Form 20 B as per Companies Act 1956 is not available on MCA site.