MGT 14 can be filled by 20th October, if Board meeting held on 21st Sep & shorter notice for AGM

MGT 14 can be filled by 20th October, if Board meeting held on 21st
Sep & shorter notice for AGM

STEP1: BM held: A board meeting for approval of a/c & Directors report
etc. & for approval of notice for calling AGM etc is required to be

held. As 21 days clear notice is required for calling AGM, we usually
hold such BM latest by 7th Sep (if notice for AGM is issued
electronically or delivered by company on same date) [Sec 101].
However, in case shorter notice for AGM is accepted by at least 95%
shareholders, such Board meeting can also be held on say, 21/25/30th
Sep also. & accordingly MGT 14 can be filled. A per sec 179(3), MGT14
is required to be filled for approval of a/c & Directors report etc.
within 30 days of Board meeting.

STEP2: Notice for AGM is issued.

STEP3:AGM held on 30th September.

Note: For small co, First BM of FY can be held by 30th Sep., in which
directors are required to disclose interest (sec 184). However, for
other companies, first BM can be held by 30th August only, in which
directors are required to disclose interest (sec 184).

Sec 101. (1) A general meeting of a company may be called by giving
not less than clear twenty-one days' notice either in writing or
through electronic mode in such manner as maybe prescribed:
Provided that a general meeting may be called after giving a shorter
notice if consent is given in writing or by electronic mode by not
less than ninety-five per cent. of the members entitled to vote at
such meeting.

DUE DATES FOR FILLING GNL2, 23AC, 66, 20B

The due dates for filling are
1. GNL 2(Appointment of auditor):15 days
2. 23AC,23AC: 30 days
3. 66: 30 days
4. 20B: 60 days from AGM date

Sec 137(1) of Companies act, 2013:
A copy of the financial statements, including consolidated financial
statement, if any, along with all the documents which are required to
be or attached to such financial statements under this Act, duly
adopted at the annual general meeting of the company, shall be filed
with the Registrar within 30 days of the date of annual general
meeting in such manner, with such fees or additional fees as may be
prescribed within the time specified under section 403:

Sec 92(4) of Companies act, 2013:
Every company shall file with the Registrar a copy of the annual
return, within 60 days from the date on which the annual general
meeting is held or where no annual general meeting is held in any year
within sixty days from the date on which the annual general meeting
should have been held together with the statement specifying the
reasons for not holding the annual general meeting, with such fees or
additional fees as may be prescribed,call within the time as
specified, under section 403

139(1) of companies act, 2013:
The company shall inform the auditor concerned of his or its
appointment, and also file a notice of such appointment with the
Registrar within 15 days of the meeting in which the auditor is
appointed.