MCA issued clarification on format of Annual Return for F.Y. 2013-14

MCA has issued clarification on applicability of Annual Return format for the financial year ended on 31/03/2014.

As per the clarification for the F.Y. ended before 01/04/2014 format of Annual Return shall be as per Companies Act, 1956 and not format as per MGT - 7.

MCA has further clarified that untill a fee is specified in the AOA of the company for inspection of documents as per rule 14(2) & rule 16 of the Companies (Management & Administration) Rules, 214, inspection could be allowed without levy of fee.

Please click the below link for copy of clarification by MCA:

www.mca.gov.in/Ministry/pdf/General_Circular_22_2014.pdf