Can a director sign the back dated Annual Return & Annual accounts of the company pertaining to the period when he was not the director of that company as the old director's are not traceable.
Ankur Garg
(Company Secretary and Compliance Officer)
(114773 Points)
Replied 16 June 2010
Hi,
No as per my understanding a director cannot sign the back dated Annual Return & Annual accounts of the company pertaining to the period when he was not the director of that company.
However such new director can sign the old Annual Return and Annual accounts of the company in the current date after his appointment even when Annual Return & Annual accounts of the company pertains to the period when he was not the director of that company.
Views of other members solicited.
Rashmi
(Company Secretary)
(49 Points)
Replied 16 June 2010
Yes I agree with Ankur Sir.
As per S.215(2), one director can sign the balance sheet. in such case he is required to file with the RoC a statement explaining reason. so as per my understanding if you have atleast director appointed on that date, you can do it.
CS Ankur Srivastava
(Company Secretary & Compliance Officer)
(17853 Points)
Replied 16 June 2010
The Directors may sign back dated Annual Returns of the Company on the Current date after their appointment when the company is going to file the return.
As on the filing of the annual return he is certifying the correctness of the return.
CA Naveen Kumar Mavi
( CA - JOB CS Final & Graduated B.COM(H))
(246 Points)
Replied 16 June 2010
U can file ROC filing with current director without worrying about late fees and panelty, refer:
General Circular No. 1 /2010
F. No. 2/7/2010-CL V
MCA Introduce, Company Law Settlement Scheme
https://www.mca.gov.i
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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