Certification of annual return
Rahul Singh (cs) (308 Points)
05 November 2016Rahul Singh (cs) (308 Points)
05 November 2016
CS Subbarao
(CS)
(40 Points)
Replied 06 November 2016
Dear Rahul
As you said as per Section 92(1) of companies Act 2013, Annual Return signed by a director and the company secretary or where there is no company secretary, by a comapny secretary in practice. It has not been mentioned that company secretary should exist during that financial year.
You can sign the Annual Return after due verification of details in the Annual Return.
Thanks & Kind Regards
K.V.Subba Rao
Rahul Singh
(cs)
(308 Points)
Replied 07 November 2016
Thaks for your reply sir but is there any violation if this mgt-7 is signed by pcs beause of appointment is made after financial year. Kindly guide me.
Jatin Bajaj
(CS)
(2930 Points)
Replied 07 November 2016
it is better that Annual Return shall be signed by the Company Secretary in Job because Section 92 states that on date of Signing Annual Return , if there is a Whole Time Company Secretary , then it shall be signed by him.if on date of Signing there is no Whole Time Company Secretary then it shall be signed by PCS.. So even if Company Secretary is appointed after the closure of Financial year, then also it must by signed by Whole Time Company Secretary