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ROC MGT 9
What is MGT 9?
As per CA, 2013 section 134, Companies are required to prepare MGT-9 extract of Annual Return and such MGT-9 was required to file with Directors Report.
Who has to file?
Company has to comply with both the Section i.e. Section 134 and Section 92.One can opine that, to compliance both the Sections i.e. 134 & 92
Therefore, Company has to comply with both the requirements.
When has to be file?
There shall be attached to statements laid before a company in general meeting, a report by its Board of Directors, which shall include— “the extract of the annual return as provided under sub-section (3) of section 92. Section 92(3) an extract of the annual return in MGT-9 shall form part of the Board’s report”