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Form for filing annual return by a company having a share capital with the Registrar

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

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Picsjoin 2017224123730582 answered

Hie Uma, - **Form 20B OR Form 21A (Annual Returns) is required to submit to Regiatrar in case company having share capital.** - The annual return includes annual return in Form 21A and 20B with the following provisions: - Annual Return form need to be filed with the ROC in an electronic mode within 60 days from the date of holding the annual general meeting. - Where annual general meeting has not been held, the return is required to be filed within 60 days from the date on which the annual general meeting should have been held. - As per sec 161, the return is to be duly signed digitally and the requisite certificates to be attached. - In case of a company whose shares are listed on a recognized stock exchange; the return is to be also signed digitally by a secretary in whole-time practice.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

– The information to be provided in the e-form should be up to the date of AGM. In case AGM is not held or AGM is held after the due date of AGM including extension of time granted, if any, then the information is to be provided up to the due date of AGM or due date of AGM after extension, as the case may be. – After the e-form has been filled, click the Prescrutiny button to pre-scrutinize the e-form. If the e-form is not prescrutinised, it shall be rejected when you attempt to upload the e-form. – This e-form shall be taken on record through electronic mode without any processing at the Registrar of Companies office. Ensure that all particulars in the e-form are correct as per the annual return. There is no provision for resubmission of this e-form. No attachment is allowed to be submitted through the addendum service in respect of this e-form. – Please ensure that all required attachments have been attached before uploading this e-form except, in case the size of the list of shareholders, debenture holders to be attached is large in size and the same cannot be attached completely to this Form due to constraint in size of the Form. However, in case the complete list of all the shareholder, debenture holders is not attached to the form then the same needs to be submitted in a CD separately with the office of Registrar of Companies (refer serial number 15 below for details) – Attachments required for the e-form are: (a) Annual return prepared as per section 159 and Schedule V of the Companies Act, 1956 (In case, the number of shareholders/debenture holders exceeds 100, attach details of the top 100 shareholders/ debenture holders in a CD separately). (b) If any extension is granted for the financial year or AGM – Approval letter for extension of financial year or annual general meeting. (c) Optional Attachments- if any. – This e-Form is required to be digitally signed by the managing director, director or secretary of the company duly authorized by the board of directors. – In case shares of the Company are listed on a recognized stock exchange, the stock exchange code is required to be entered. The stock exchange codes are given in the instruction kit of the e-Form. If a Company is listed at more than one exchange, the respective codes under the same category are required to be added to arrive at the total. – In the Capital Structure column in nominal value field, total nominal value of the number of shares are required to be entered for each type of share (do not enter the value per share). – Enter the AGM date/AGM due date/AGM extension date correctly – This shall be compared with other Annual Filing Forms and can impact their filing Thanks

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