10 December 2010
Mr. X, director in ABC Pvt Ltd resigned w.e.f Jan 2007. However the company neither filed form 32 nor did it show the resignation details in the annual return till date.
Please advise whether such returns filed in the past, after X's registration, be revised?
10 December 2010
There is no provision to file revised annual returns once it is approved by the MCA Portal. However ,being a mistake,another set of returns can be filed afresh ,with normal and additional fees, along with an optional attachment stating the mistake happened. Before doing so e-form 32, regarding resignation, has to be filed with normal fees and additional fees.
10 December 2010
You need to file Form 32 paying additional fees.
However as regards Annual return, you have not shown the resignation details but whether his name continued to be in the directors list? If it did not appear in the director's list for the years 2007, 2008, 2009 and 2010, you can take the plea that by mistake resignation was not shown separately even though his name was deleted in the directors list.
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