Returns

“Under the Companies Act 2013, a return refers to the various documents that companies are required to file with the Ministry of Corporate Affairs (MCA) in India. Some common returns that companies need to file under the Companies Act 2013 include: 1.Annual Return: Every company is required to file an annual return with the MCA within 60 days of its Annual General Meeting (AGM). The annual return provides details about the company’s financial performance, shareholding pattern, directors, etc. 2.Financial Statements: Companies are required to file their financial statements, including the balance sheet, profit and loss account, and cash flow statement, with the MCA within a 60 days of its AGM. 3.Event-based Returns: Companies are required to file certain event-based returns with the MCA, such as changes in shareholding, appointment or resignation of directors, changes in registered office address, etc. 4.Board Meeting Minutes: Companies are required to maintain and file minutes of their board meetings with the MCA. 5. Corporate Governance Report: Listed companies are required to file a corporate governance report with the MCA, providing details about their compliance with corporate governance norms.”