Approval of Annual Return
All companies. The Annual Return must be filed with the ROC within 60 days of the AGM. Listed companies must annex a Secretarial Audit Report.
Getting the auditor appointment right protects everything that comes after it. It's anchored in Section 92(1)-(2) — not a formality, a real legal requirement. In real terms: all companies except OPC/Small Company (which file abridged MGT-7A) use MGT-7. Three minutes, zero second-guessing — that's the whole point of Fi CTC Generator.
Annual Return (Form MGT-7 / MGT-7A for small companies / OPCs) must be filed with the ROC within 60 days of the date of the AGM.
Section 92(4), Companies Act 2013
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