FORM C – Annual return of companies in case there is no change of particulars since last annual return filed with the registrar
Section 130 (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.
Illustration: If Company is single member company or a private company having paid up capital of not more than three million rupees who has filed annual return and there is no change in particulars of a company has no need to file FORM C.
Note: Section 130 (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.
