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of <h1>Companies Can Skip Annual Return Attachment If Web Link Provided in Board's Report: Rule 12 Update</h1> Rule 12 of the Companies (Management and Administration) Rules, 2014, mandates that companies file a copy of their annual return with the Registrar, accompanied by the specified fee. Initially, the rule required an extract of the annual return to be attached to the Board's Report in Form No. MGT.9. However, amendments allow companies to omit this attachment if the web link to the annual return is disclosed in the Board's Report, as per section 92(3) of the Companies Act, 2013. The rule was updated via notifications in 2020 and 2021.
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