Annual Returns need not be attached to the Board Report if a web link is provided   Aug 28, 2020

Rule 12 of the Companies (Management and Administration) Rules, 2014 has been amended by inserting a proviso which dispenses with the requirement of attaching the extract of the Annual Return with the Boards report in Form No MGT.9 if a weblink of such annual report has been disclosed in the Boards Report. The amended Rule would now read as under:

12. Extract of annual return. - (1) The extract of the annual return to be attached with the Board's Report shall be in Form No. MGT.9.

Provided that a company shall not be required to attach the extract of the annual return with the Board's report in Form No. MGT.9, in case the web link of such annual return has been disclosed in the Board's report in accordance with sub-section (3) of section 92 of the Companies Act, 2013.

(2) A copy of the annual return shall be filed with the Registrar with such fee as may be specified for the purpose  

Text of the Notification is attached. Kindly refer to the notification for details