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CA Intermediate · Corporate and Other Laws · Accounts of Companies

Narmada Industries Ltd held its AGM on 20 September 2025 and adopted the financial statements for FY 2024-25. The Board report, Directors' signatures and statutory auditor's report were all in order. Which of the following statements about filing the financial statements with the Registrar is correct under the Companies Act, 2013?

Within thirty days of the annual general meeting at which they were adopted, the company must file a copy of the financial statements, with all documents required to be annexed, with the Registrar along with the prescribed fee. Delay attracts additional fees and penalties.

  1. AWithin thirty days of the AGM, a copy of the adopted financial statements with all documents required to be annexed must be filed with the Registrar, with prescribed fees and additional fee for delayCorrect
  2. BWithin sixty days of the AGM, the statements must be filed with the Registrar
  3. CWithin thirty days of the close of the financial year, the statements must be filed with the Registrar
  4. DWithin thirty days of the AGM, the Registrar must be given only the Board report, not the financial statements

Explanation

After financial statements are adopted at the AGM, a copy with all attachments must be filed with the Registrar within thirty days of the AGM, along with the prescribed fee. Delay attracts additional fees. Option 3 wrongly ties the period to year end, while option 2 uses an invented sixty-day period.

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