22 March 2009
If the period between the incorporation date and 31/3/2008 is more than 15 months, the company has to prepare balance sheet as at 31/3/2007.It has to be audited. Has to convene AGM. Has to file forms 20B and 23 AC for the year/period ended 31/3/2007 before ROC through MCA portal.In short, according to me, the company can't skip ROC filing for 31/3/2007. In other words doing or not doing business is immeterial as far as ROC filing is concerned.
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