{"id":11962,"count":1,"description":"

A company can make its annual-return process more organised by preparing statutory records before the filing and certification work begins.<\/p>\r\nThis is particularly useful where MGT-8 certification applies under Section 92(2) of the Companies Act, 2013.\r\n

Company information checklist<\/h2>\r\nPrepare the company's CIN, incorporation details, registered-office particulars, constitutional documents and current director information. Include relevant changes made during the financial year.\r\n

Shareholding checklist<\/h2>\r\nOrganise the register of members, share allotment records, transfer documentation and details of any changes in shareholding. Check that the annual-return disclosures agree with the company's records.\r\n

Meeting records checklist<\/h2>\r\nKeep Board and general meeting notices, attendance records, minutes, resolutions and relevant committee records where applicable.\r\n

Financial and filing checklist<\/h2>\r\nPrepare audited financial statements, the Board's report, auditor's report, relevant AOC-4 information and previous annual-return acknowledgements.\r\n\r\nAlso identify pending or delayed filings, notices, adjudication matters and other issues that may require professional review.\r\n

Confirm whether MGT-8 applies<\/h2>\r\nCheck whether the company is listed or meets either of these prescribed thresholds:\r\n