{"id":11963,"count":1,"description":"

The Companies Act, 2013 distinguishes between signing an annual return and certifying it. These are not necessarily the same responsibility.<\/p>\r\nSection 92(1) sets out who signs the annual return. Section 92(2) provides for certification by a Company Secretary in Practice for specified companies.\r\n

Who signs the annual return?<\/h2>\r\nThe general provision under Section 92(1) requires the annual return to be signed by a director and the company secretary, or where there is no company secretary, by a Company Secretary in Practice.\r\n\r\nThe section contains a proviso for One Person Companies and small companies, under which the annual return is signed by the Company Secretary or, where there is no Company Secretary, by a director.\r\n\r\nThe applicable provision should be checked against the company's classification and current law.\r\n

Who provides MGT-8 certification?<\/h2>\r\nUnder Section 92(2), the annual return of a listed company or a company meeting the prescribed paid-up capital or turnover threshold must be certified by a Company Secretary in Practice in the prescribed form.\r\n\r\nThe prescribed thresholds are paid-up share capital of \u20b910 crore or more or turnover of \u20b950 crore or more.\r\n

Is signing the same as certification?<\/h2>\r\nNo. Signing confirms the annual return through the statutory signatory process. Certification under Section 92(2) involves professional examination and certification for companies to which the requirement applies.\r\n\r\nA company should not assume that a director's signature replaces MGT-8 certification where certification is required.\r\n

What should companies do?<\/h2>\r\nIdentify the applicable annual-return form, confirm the authorised signatories and assess whether Section 92(2) certification applies. Organise the company's statutory records before approaching the practising professional.\r\n\r\nMCA V3 has changed the presentation of certification in the MGT-7 workflow. Companies should follow the latest instructions and relevant ICSI guidance.","link":"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/","name":"Who Can Certify an Annual Return Under Section 92 of the Companies Act?","slug":"who-can-certify-an-annual-return-under-section-92-of-the-companies-act","taxonomy":"post_tag","meta":[],"yoast_head":"\nWho Can Certify an Annual Return Under Section 92 of the Companies Act? - Best Company Registration | Tax Filing Services in Chennai, India<\/title>\n<meta name=\"description\" content=\"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. Who Can Certify an Annual Return Under Section 92 of the Companies Act? in Chennai, Karaikudi, and Coimbatore\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who Can Certify an Annual Return Under Section 92 of the Companies Act? Archives\" \/>\n<meta property=\"og:description\" content=\"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. Who Can Certify an Annual Return Under Section 92 of the Companies Act? in Chennai, Karaikudi, and Coimbatore\" \/>\n<meta property=\"og:url\" content=\"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/\" \/>\n<meta property=\"og:site_name\" content=\"Best Company Registration | Tax Filing Services in Chennai, India\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@filingpoint\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"CollectionPage\",\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/india\\\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\\\/\",\"url\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/india\\\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\\\/\",\"name\":\"Who Can Certify an Annual Return Under Section 92 of the Companies Act? - Best Company Registration | Tax Filing Services in Chennai, India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/#website\"},\"description\":\"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. Who Can Certify an Annual Return Under Section 92 of the Companies Act? in Chennai, Karaikudi, and Coimbatore\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/india\\\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\\\/#breadcrumb\"},\"inLanguage\":\"en-US\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/india\\\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Consultation and Filing\",\"item\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Who Can Certify an Annual Return Under Section 92 of the Companies Act?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/#website\",\"url\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/\",\"name\":\"Best Company Registration | Tax Filing Services in Chennai, India\",\"description\":\"FilingPoint - India's Largest Filing Services Provider,offers the Best Registration, Consulting, Auditing, Accounting and Filing Services for Company Formation, Income tax, GST, ROC, Returns filing, Scrutiny. Call (+91) 72999-72500\",\"publisher\":{\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/#organization\",\"name\":\"FilingPoint.Com\",\"url\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/wp-content\\\/uploads\\\/fplogo.png\",\"contentUrl\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/wp-content\\\/uploads\\\/fplogo.png\",\"width\":300,\"height\":85,\"caption\":\"FilingPoint.Com\"},\"image\":{\"@id\":\"https:\\\/\\\/filingpoint.com\\\/consultants\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/facebook.com\\\/filingpoint\",\"https:\\\/\\\/x.com\\\/filingpoint\",\"https:\\\/\\\/youtube.com\\\/filingpoint\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Who Can Certify an Annual Return Under Section 92 of the Companies Act? - Best Company Registration | Tax Filing Services in Chennai, India","description":"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. Who Can Certify an Annual Return Under Section 92 of the Companies Act? in Chennai, Karaikudi, and Coimbatore","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/","og_locale":"en_US","og_type":"article","og_title":"Who Can Certify an Annual Return Under Section 92 of the Companies Act? Archives","og_description":"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. Who Can Certify an Annual Return Under Section 92 of the Companies Act? in Chennai, Karaikudi, and Coimbatore","og_url":"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/","og_site_name":"Best Company Registration | Tax Filing Services in Chennai, India","twitter_card":"summary_large_image","twitter_site":"@filingpoint","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"CollectionPage","@id":"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/","url":"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/","name":"Who Can Certify an Annual Return Under Section 92 of the Companies Act? - Best Company Registration | Tax Filing Services in Chennai, India","isPartOf":{"@id":"https:\/\/filingpoint.com\/consultants\/#website"},"description":"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. Who Can Certify an Annual Return Under Section 92 of the Companies Act? in Chennai, Karaikudi, and Coimbatore","breadcrumb":{"@id":"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/#breadcrumb"},"inLanguage":"en-US"},{"@type":"BreadcrumbList","@id":"https:\/\/filingpoint.com\/consultants\/india\/who-can-certify-an-annual-return-under-section-92-of-the-companies-act\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Consultation and Filing","item":"https:\/\/filingpoint.com\/consultants\/"},{"@type":"ListItem","position":2,"name":"Who Can Certify an Annual Return Under Section 92 of the Companies Act?"}]},{"@type":"WebSite","@id":"https:\/\/filingpoint.com\/consultants\/#website","url":"https:\/\/filingpoint.com\/consultants\/","name":"Best Company Registration | Tax Filing Services in Chennai, India","description":"FilingPoint - India's Largest Filing Services Provider,offers the Best Registration, Consulting, Auditing, Accounting and Filing Services for Company Formation, Income tax, GST, ROC, Returns filing, Scrutiny. Call (+91) 72999-72500","publisher":{"@id":"https:\/\/filingpoint.com\/consultants\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/filingpoint.com\/consultants\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/filingpoint.com\/consultants\/#organization","name":"FilingPoint.Com","url":"https:\/\/filingpoint.com\/consultants\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/filingpoint.com\/consultants\/#\/schema\/logo\/image\/","url":"https:\/\/filingpoint.com\/consultants\/wp-content\/uploads\/fplogo.png","contentUrl":"https:\/\/filingpoint.com\/consultants\/wp-content\/uploads\/fplogo.png","width":300,"height":85,"caption":"FilingPoint.Com"},"image":{"@id":"https:\/\/filingpoint.com\/consultants\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/filingpoint","https:\/\/x.com\/filingpoint","https:\/\/youtube.com\/filingpoint"]}]}},"_links":{"self":[{"href":"https:\/\/filingpoint.com\/consultants\/wp-json\/wp\/v2\/tags\/11963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/filingpoint.com\/consultants\/wp-json\/wp\/v2\/tags"}],"about":[{"href":"https:\/\/filingpoint.com\/consultants\/wp-json\/wp\/v2\/taxonomies\/post_tag"}],"wp:post_type":[{"href":"https:\/\/filingpoint.com\/consultants\/wp-json\/wp\/v2\/posts?tags=11963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}