law: Companies Act, 2013 
  137.
  
    Copy
  
  of financial statement to be filed with Registrar.
  1.      A copy of the
  
  financial statements, including consolidated financial statement, if
  
  any, along with all the documents which are required to be or attached to such
  
  financial statements under this Act, duly adopted at the annual general meeting
  
  of the company, shall be filed with the Registrar within thirty days of the
  
  date of annual general meeting in such manner, with such fees or additional
  
  fees as may be prescribed within the time specified under section 403:
  Provided
  
  that where the financial statements under sub-section (1 ) are not
  
  adopted at annual general meeting or adjourned annual general meeting, such
  
  unadopted financial statements along with the required documents under
  
  sub-section (1 ) shall be filed with the Registrar within thirty days of
  
  the date of annual general meeting and the Registrar shall take them in his
  
  records as provisional till the financial statements are filed with him after
  
  their adoption in the adjourned annual general meeting for that purpose:
  Provided
  
  further that financial statements adopted in the adjourned annual general
  
  meeting shall be filed with the Registrar within thirty days of the date of
  
  such adjourned annual general meeting with such fees or such additional fees as
  
  may be prescribed within the time specified under section 403:
  Provided
  
  also that a One Person Company shall file a copy of the financial statements
  
  duly adopted by its member, along with all the documents which are required to
  
  be attached to such financial statements, within one hundred eighty days from
  
  the closure of the financial year:
  Provided
  
  also that a company shall, along with its financial statements to be filed with
  
  the Registrar, attach the accounts of its subsidiary or subsidiaries which have
  
  been incorporated outside India and which have not established their place of
  
  business in India.
  1.     
  2.      Where the annual
  
  general meeting of a company for any year has not been held, the financial
  
  statements along with the documents required to be attached under sub-section (1 ),
  
  duly signed along with the statement of facts and reasons for not holding the
  
  annual general meeting shall be filed with the Registrar within thirty days of
  
  the last date before which the annual general meeting should have been held and
  
  in such manner, with such fees or additional fees as may be prescribed within
  
  the time specified, under section 403.
  3.      If a company fails to
  
  file the copy of the financial statements under sub-section (1 ) or
  
  sub-section (2 ), as the case may be, before the expiry of the period
  
  specified in section 403, the company shall be punishable with fine of one
  
  thousand rupees for every day during which the failure continues but which
  
  shall not be more than ten lakh rupees, and the managing director and the Chief
  
  Financial Officer of the company, if any, and, in the absence of the managing
  
  director and the Chief Financial Officer, any other director who is charged by
  
  the Board with the responsibility of complying with the provisions of this
  
  section, and, in the absence of any such director, all the directors of the
  
  company, shall be punishable with imprisonment for a term which may extend to
  
  six months or with fine which shall not be less than one lakh rupees but which
  
  may extend to five lakh rupees, or with both.