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of <h1>Compliance with Section 137: Timely filing of company financial statements, foreign subsidiaries' accounts, and penalties for delay</h1> Section 137 of the Companies Act, 2013 mandates that companies file with the Registrar a copy of their financial statements (including consolidated statements) and all required annexures within thirty days of the annual general meeting; if not adopted, unadopted statements must be filed provisionally, with adopted versions filed after the adjourned meeting. One Person Companies have 180 days from financial year end. Accounts of foreign subsidiaries must be attached, and unaudited foreign subsidiary accounts may be filed with a declaration and English translation if required. If no annual general meeting is held, statements and reasons must be filed. Non-compliance attracts graded monetary penalties on the company and responsible officers.
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