Annual returns

The rules for Annual Returns is going to be changed at certain level after the introduction of Cos Act, 2013.However till date the following rules is followed

The annual return has to be filed with the ROC in an electronic mode within 60 days of the holding of 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;
The return is to be duly signed digitally and the requisite certificates to be attached as per section 161;
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.

Note: In case of an adjourned annual general meeting, the annual return incorporates the date of the original meeting.

Descripttion	e-Form
Particulars of annual return for the company not having share capital	Form 21A
Form for filing annual return by a company having a share capital with the Registrar	Form 20B
Form of annual return of a foreign company Prescribed having a share capital	Form 20B