Section 130 — Annual return

(1) Every company having a share capital shall,
once in each year, prepare and file with the registrar an annual return containing the
particulars in a specified form as on the date of the annual general meeting or, where
no such meeting is held or if held is not concluded, on the last day of the calendar
year.
(2) A company not having a share capital shall in each year prepare and
file with the r egistrar a return containing the particulars in a specified form as on
the date of the annual general meeting or, where no such meeting is held or if held
is not concluded, on the last day of the calendar year.
(3) The return referred to in sub -section (1) or sub -section (2) shall be
filed with the registrar within thirty days from the date of the annual general
meeting held in the year or, when no such meeting is held or if held is not
concluded, from the last day of the calendar year to which it relates:
Provided that, in the case of a listed company, the registrar may for special
reasons extend the period of filing of such return by a period not exceeding fifteen
days.
(4) All the particulars required to be submitted under sub -section (1)
and sub-section (2) shall have been previously entered in one or more registers kept
by the company for the purpose.
(5) Nothing in this section shall apply to a company, in case there is no
change of particulars in the last annual return filed with the registrar:
Provided that a company, other than a single member company or a private
company having paid up capital of not more than three million rupees, shall inform
the registrar in a specified manner that there is no change of particulars in the last
annual return filed with the registrar.
(6) Any contravention or default in complying with requirement of this
section shall be an offence liable—
(a) in case of a listed company, to a penalty of level 2 on the standard
scale; and

(b) in case of any other company, to a penalty of level 1 on the standard
scale.

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