s 197 Annual return by companies
197.—(1) Every company, other than a company mentioned in subsection (1A), must lodge a return with the Registrar after its annual general meeting —(a) in the case of a listed company — within 5 months after the end of its financial year; and (b) in any other case — within 7 months after the end of its financial year.[15/2017] (1A) A company having a share capital and keeping a branch register in any place outside Singapore must lodge a return with the Registrar after its annual general meeting —(a) in the case of a listed company — within 6 months after the end of its financial year; and (b) in any other case — within 8 months after the end of its financial year.[15/2017] (1B) The Registrar may, if the Registrar thinks there are special reasons to do so, extend any period within which a company must lodge a return under subsection (1) or (1A) —(a) upon an application by the company; or (b) in respect of any prescribed class of companies.[15/2017] (2) The return mentioned in subsections (1) and (1A) —(a) must be in such form; (b) must contain such particulars and information; and (c) must be accompanied by such documents, as may be prescribed. [36/2014; 15/2017] (3) The particulars to be contained in, and the documents that are to accompany, the return mentioned in subsection (1) may differ according to the class or description of company prescribed.[36/2014] (4) If a private company is required under section 175A(4) to hold an annual general meeting for a financial year after it has lodged its annual return for that financial year, the company must lodge a notice of the date on which the annual general meeting was held with the Registrar within 14 days after that date.[15/2017] (5) [Deleted by Act 15 of 2017] (6) If a company fails to comply with this section, the company and every officer of the company who is in default shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $10,000 and also to a default penalty.[36/2014] [Act 24 of 2025 wef 06/05/2026] —(1) Every company, other than a company mentioned in subsection (1A), must lodge a return with the Registrar after its annual general meeting —(a) in the case of a listed company — within 5 months after the end of its financial year; and (b) in any other case — within 7 months after the end of its financial year.[15/2017] (1A) A company having a share capital and keeping a branch register in any place outside Singapore must lodge a return with the Registrar after its annual general meeting —(a) in the case of a listed company — within 6 months after the end of its financial year; and (b) in any other case — within 8 months after the end of its financial year.[15/2017] (1B) The Registrar may, if the Registrar thinks there are special reasons to do so, extend any period within which a company must lodge a return under subsection (1) or (1A) —(a) upon an application by the company; or (b) in respect of any prescribed class of companies.[15/2017] (2) The return mentioned in subsections (1) and (1A) —(a) must be in such form; (b) must contain such particulars and information; and (c) must be accompanied by such documents, as may be prescribed. [36/2014; 15/2017] (3) The particulars to be contained in, and the documents that are to accompany, the return mentioned in subsection (1) may differ according to the class or description of company prescribed.[36/2014] (4) If a private company is required under section 175A(4) to hold an annual general meeting for a financial year after it has lodged its annual return for that financial year, the company must lodge a notice of the date on which the annual general meeting was held with the Registrar within 14 days after that date.[15/2017] (5) [Deleted by Act 15 of 2017] (6) If a company fails to comply with this section, the company and every officer of the company who is in default shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $10,000 and also to a default penalty.[36/2014] [Act 24 of 2025 wef 06/05/2026]