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23b

prakash (Company Secretary) (1352 Points)

03 August 2012

Dear all, a company was incorporated in the year 2007 and filed balance sheets upto 31st march, 2011, the auditor has not filed 23B for all the years and filed 23AC by inserting Z99999999.

Can a auditor file form 23B for the all years since we mentioned Z99999999 in 23AC, filing of all forms amount to any violaions.

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8 Replies

sangram ghatge (company secretary in practice) (198 Points)
Replied 03 August 2012

yes, u can file 23B for all years and there will be now violations with respect to 23AC.

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CS. DISHA SHAH (Properitor of D. M. SHAH & CO. COMPANY SECRETARY) (394 Points)
Replied 03 August 2012

Hello,

But why should file all the previous e-Form - 23B, if py. e-Form - 23AC is already filled. You required to file e-Form - 23B for the Appointment for year 2011-12, so that now onwards you can file e-Form - 23AC...

(Guest)

Originally posted by : sangram ghatge
	yes, u can file 23B for all years and there will be now violations with respect to 23AC.

Agree

(Guest)

better you file , specially before 31/8/12

CS Mitesh Mehta (Company Secretary) (17139 Points)
Replied 04 August 2012

You should file 23B for all years. In case of scrutiny of earlier Form 23AC, the SRN of Form 23B will checked and if an invalid SRN is found, letter may be marked for user clarification on account of invalid SRN of 23B. These can be possibilities of type of problem you can face, if you are not filling form 23B. You can file 23B without additional fees upto 12/08/2012

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(Guest)

Originally posted by : mitesh
	If you are not filling form 23B. You can file 23B without additional fees upto 12/08/2012

Dear Miteshji,

Form 23B can be filed without additional fees upto 04th August 2012.

Regards

(Guest)

Kindly note that the Ministry vide circular number 22/2012 dated 03/08/2012 has further extended the last date for filing the Form 23B without fee. Fee shall be charged on any eForm 23B filed on or after 12th August, 2012. You are therefore advised to file the pending eForms within the time limit to avoid any last minute rush.