According to the Companies Act 2013, the provisions are applied in a different situation while filing the financial statement with the ROC. In the following situation, the financial statement is filed within 30 days along with the fees/additional fees as per prescribed under Section 403:
- In case of the financial statement taken at the time of AGM along with consolidated financial statements and the documents attached to the same.
Note: In the case of OPC, the time period would be 180 days from the closure of the financial year.
- At the time of the adjourned meeting.
- At the time where the financial statement is not adopted.
Note: The financial statement including the documents will be considered to be provisional till the time the adopted financial statements are filed.
- At the time when AGM is not held.
Note: Reason for not holding the AGM and financial statements with the documents has to be filed in any such case.