MGT-8 Annual Return Certification: PCS Review Checklist
Annual return certification is only as good as the records behind it. Shareholding, directors, indebtedness, penalties and filings should be reconciled before the practicing professional signs.
\nFor broader context, see the Companies Act, MCA and Startup Compliance Hub.
Section 92 anchor
Section 92 requires every company to prepare annual return containing prescribed particulars as they stood on close of financial year. Certification review depends on those particulars being accurate and supportable.
Use the Companies Act Related-Party Transaction Approval Checker to work through the related inputs before acting.
\nPCS review pack
| Area | Evidence |
|---|---|
| Share capital and members | Register of members, PAS-3 and transfer records. |
| Directors/KMP | DIR filings, DIN/KYC and board records. |
| Indebtedness | Loan schedules and charge records. |
| Meetings and attendance | Board/AGM minutes and attendance. |
| Penalties/compounding | Legal and compliance tracker. |
Before signing annual return
- Freeze annual-return data after reconciliation.
- Share register extracts with PCS.
- Confirm small-company/OPC status if relevant.
- Match financial data with AOC-4 accounts.
- Save certification and final filed form.
Finin2min warning
Official sources used
This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.
- India Code: Companies Act, 2013 official PDF — sec92
- India Code: Section 204 — Secretarial audit for bigger companies
- India Code: Companies Act, 2013 official PDF
FAQs
Section 92 is the annual-return provision.
It relies on correctness of underlying company records.
Loan, share capital, indebtedness and filing data that support annual return particulars.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Companies Act & MCA
- Official starting point
- www.mca.gov.in