Dear Sir/ Madam,
Facts :
1. Our company is a subsidiary private company.
2.. Holding company has been liquidated.
3. B/s for fy 2022 has been signed on 5th Sept 2022 and agm 30 th sept 2022, which is not yet filed with ROC as the signed b/s received yesterday only.
4. CIRP has been intiated order dated 19.10.2022 (received on 02.11.2022).
My query is can the b/s be filed with ROC as the signing dates are backdated or it has to be filed by IRP?