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CA Intermediate · Corporate and Other Laws · Accounts of Companies

Mehta Steels Ltd, a public company, held its annual general meeting on 20 September 2026 for FY 2025-26. The financial statements were adopted at the AGM. The company wants to know the timeline for filing them with the Registrar. Which position is correct under the Companies Act, 2013?

The company must file its adopted financial statements with the Registrar within thirty days of the annual general meeting, with the prescribed fee. If the meeting is not held, filing is due within thirty days of the last date on which it should have been held.

  1. AWithin 30 days of the AGM, filing the financial statements in the prescribed form with the prescribed fees, and if the AGM is not held, within 30 days of the last date it was dueCorrect
  2. BWithin 60 days of the end of the financial year, regardless of the AGM date
  3. CWithin 90 days of the AGM, with no additional fee payable for delay
  4. DWithin 15 days of the Board approving the statements, before the AGM is held

Explanation

A company must file a copy of the financial statements, with all documents attached, with the Registrar within thirty days of the AGM, along with the prescribed fee. If the AGM is not held, they are filed within thirty days of the last date on which the AGM should have been held, with additional fee. The other timelines do not match the statute.

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