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    <title>RETURNS TO BE FILED UNDER COMPANIES ACT, 2013 DURING CIRP/LIQUIDATION PROCESS</title>
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    <description>The appointed insolvency professional must file Form INC-28 on the MCA portal recording the Adjudicating Authority appointment order and selected Code section, signing as &#039;CEO&#039; for filing protocol. All statutory e-forms required under the Companies Act, including financial statements and annual returns, must be submitted as attachments via e-form GNL-2 with the &#039;Filing under IBC&#039; option and relevant Adjudicating Authority/NCLAT order dates; MCA permits attachment filing with a one-time normal fee while the company remains under CIRP.</description>
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