ANNUAL RETURN UNDER COMPANIES ACT 2013
All types of company, whether having share capital or mandatorily required to file the annual return. Annual return shall contain the particulars as they stood on the close of the finacial year and not on the date of the Annual General Meeting. Signing of Annual return : Annual return is required to be signed by one director along with company secretary and where there is no company secretary by a company secretary in whole time practice. In relation to one person company and small company , the annual return shall be signed by the company secretary or where there is no company secretary, by the director of the company. Certification : In case of the listed company ( irrespective of paid up share capital or turnover) or by a company having paid up share capital of 10 crore rupees or more or turnover of 50 crore rupees or more, the annual return shall be certified by a company secretary in practice and certificate shall be in Form MGT 8. Thus, certification of annual...