Annual Filing with Wesite Compliances

    Posted By : Shreya Maheshwari / Published on : 12-Sep-2019 05:37 AM / View : 137 / Comment : 1
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    Dear Members,

    Is it mandatory for every private company having a website, and doing online business to comply with the website disclosure requirements?

    1)Annual Return Every company shall place a copy of the annual return on the website of the company if any, and the web-link of such annual return shall be disclosed in the Board’s report.

    2) if the company's name is XYZ, but the Brand name is PQR, the company having a website with the brand name and not the Company's name, is it correct???? Where no details about the company are provided on the website.

    Reference Sections: Section 92 of Companies Act, 2013
    Section 12 of Companies Act, 2013

    General Details

    Every Company which has a website for conducting online business or otherwise, shall disclose/ publish its: Private/Public/Listed

    1. Name,

    2. address of its registered office,

    3. the CIN,

    4. Tel No,

    5. Fax No. if any,

    6. email and.



    Read more on : compliances wesite filing annual

    • A copy of the annual return shall be placed on the website of the company, if any, and the web-link of such annual return shall be disclosed in the Report.

      • Sub-section (3) of section 134 of the Act requires that the Report shall include the web address, if any, where the annual return has been placed.
      • Sub-section (3) of section 92 of the Act provides that an extract of the annual return in such form as may be prescribed shall form part of the Report.

      The Companies (Amendment) Act, 2017, amended sub-section (3) of section 92 of the Act to provide that every company shall place a copy of the annual return on the website of the company if any, and the web-link of such annual return shall be disclosed in the Report. However, the amended sub-section is yet to be notified. Further, Rule 12 of the Companies (Management and Administration) Rules, 2014 states that the extract of the annual return to be attached with the Report shall be in Form No. MGT-9.


      Since the amended sub-section (3) of section 92 is yet to be notified, the companies are required to attach MGT-9 as well as state the web-link where the annual return i.e. MGT-7 of the financial year will be hosted.

      It is recommended that both the provisions of the Act i.e. Sub-section (3) of section 134 and sub-section (3) of section 92 should be complied with. Once the amended sub-section (3) of section 92 gets notified, only the disclosure of web-link of the annual return in the Report should suffice.


      In case of a company not having a website, such companies are not required to attach annual return to the Report.

      26-09-2019 / 01:24:14 PM
      Reply



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