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        Companies Law

        Rule 5 - Annual return

        National Financial Reporting Authority Rules, 2018

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        Auditors must file annual NFRA returns by 30th November each year in Form NFRA 2, per rules. Every auditor referred to in the rules must file an annual return with the authority on or before 30th November every year in Form NFRA-2; this amended the earlier requirement which had specified 30th April and a form to be specified by the Central Government.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Auditors must file annual NFRA returns by 30th November each year in Form NFRA 2, per rules.

                          Every auditor referred to in the rules must file an annual return with the authority on or before 30th November every year in Form NFRA-2; this amended the earlier requirement which had specified 30th April and a form to be specified by the Central Government.


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