PCS Certification of Annual Return (MGT-8) limited to 80 & Signing of Annual Return (MGT-7) is unlimited for a Financial Year!

PRACTISING COMPANY SECRETARY CAN CERTIFY  THE ANNUAL RETURNS (MGT-8) & SIGN THE ANNUAL RETURNS (MGT-7) UNDER COMPANIES ACT' 2013

ROC ANNUAL RETURNS CERTIFICATION U/S 92(2) AND ANNUAL RETURNS SIGNING U/S 92(1) BY PCS (PRACTISING COMPANY SECRETARY)

1) CERTIFICATION OF ANNUAL RETURN (MGT-8) BY PCS IS LIMITED TO 80 IN NUMBER FOR EACH FINANCIAL YEAR UNDER CONSIDERATION. 

THIS CERTIFICATION IS ENTITLED TO PCS U/S 92(2) OF COMPANIES ACT'2013. 

UDIN HAS TO BE MANDATORILY GENERATED FOR CERTIFICATION OF ANNUAL RETURN (MGT-8).

2)  SIGNING OF ANNUAL RETURN (MGT-7) BY PCS IS UNLIMITED FOR EACH FINANCIAL YEAR UNDER CONSIDERATION. (CAN DO SIGN ANNUAL RETURNS FOR ALL COMPANIES WITHOUT LIMITATION). 

THIS SIGNING IS ENTITLED TO PCS U/S 92(1) OF COMPANIES ACT'2013.

UDIN HAS TO BE GENERATED SEPARATELY FOR SIGNING OF ANNUAL RETURN (MGT-7).

IF SAME PCS IS CERTIFYING ANNUAL RETURN AND SIGNING ANNUAL RETURN OF SAME COMPANY IN A YEAR.

EVEN IF UDIN IS ALREADY GENERATED FOR CERTIFYING ANNUAL RETURN (MGT-8), PCS SHALL HAVE TO GENERATE A NEW UDIN FOR SIGNING OF ANNUAL RETURN (MGT-7).  

NOTE:- LIMITATION/CEILING OF CERTIFICATION OF ANNUAL RETURNS IS APPLICABLE FROM FY 2014-15 ONWARDS.