Can anyone please explain, As per section 137 of companies act, unadopted Financial statements should be filed with ROC within 30 days of the date when AGM held, as provisional but before expiry of su

Zainab · 23 Aug 2025

No , if fs are adopted at Adjourned AGM then you not have to file provisional fs directly file adopted fs before expiry of period given for provisional fs and if your adjourned Agm was after that 30 days then you should first file provisional fs within that 30 days and then file adopted fs

Uday · 23 Aug 2025

Under Section 137 of the Companies Act, 2013, if a company's financial statements aren't adopted at the Annual General Meeting (AGM), it must file the unadopted financial statements with the Registrar of Companies (ROC) within 30 days of the AGM. However, if the financial statements are adopted in an adjourned AGM, and the company files the adopted financial statements with the ROC, there's no need to also file the previously unadopted financial statements. The purpose of the law is to ensure the ROC receives a copy of the company's financial statements. Once the final, adopted statements are filed, the requirement is met. The provision to file the unadopted statements is a temporary measure to ensure compliance within the 30-day window, but it becomes moot once the adopted statements are officially submitted.