MR-3highMinistry of Corporate Affairs
MR-3 — Secretarial Audit Report
Secretarial audit report from a practising Company Secretary, annexed to the board report, for larger public companies.
- Due
- 30 Sep each year
- Frequency
- Annual
- If it lapses
- Penalty ₹2,00,000 on company / officer / CS in default (s.204(4))
- Statutory reference
- S.204 r/w Rule 9, Companies (Appointment & Remuneration) Rules 2014
Who has to file it
Every one of these has to hold before MR-3 binds an entity:
- Public Limited Company
- turnover of ₹250.00 Cr or more
- Usually owned by:
- Company Secretary
- Typical effort:
- 12 hours
Common questions
- When is MR-3 due?
- 30 Sep each year. It falls due once a year.
- Who has to file MR-3?
- It applies to Public Limited Company and turnover of ₹250.00 Cr or more.
- What is the penalty for filing MR-3 late?
- Penalty ₹2,00,000 on company / officer / CS in default (s.204(4))
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.