Further to various extensions granted previously by Ministry of Corporate Affairs (hereinafter referred to as “MCA”) to file e -forms AOC-4/ AOC-4 (CFS)/ AOC-4 (XBRL), AOC-4 (Non-XBRL), MGT-7/ 7A, under the Companies Act, 2013 (hereinafter referred to as “the Act”), MCA has again extended the due dates for filing of the aforesaid forms, via Circular dated February 14, 2022 (ref General Circular No. 01/ 2022).
As per section 137 of the Act, Companies are required to file financial statements, including consolidated financial statements duly adopted at the annual general meeting of the company with the Registrar within 30 days of the date of the annual general meeting.
As per Section 92 of the Act, every company is required to file with the Registrar a copy of the annual return, within 60 days from the date on which the annual general meeting is held or where no annual general meeting is held in any year within 60 days from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting.
The MCA annual filing due date for FY 2020-21 stands extended for companies, without payment of additional fee, in accordance to the aforesaid Circular as under:
- i) AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 Non-XBRL: upto 15/03/2022
- ii) MGT-7 and MGT-7A: upto 31/03/2022
The above referred circular can be referred at the following link of MCA:
https://www.mca.gov.in/bin/dms/getdocument?mds=dJwPZuhvXhaSatUCw9YnZA%253D%253D&type=open
Disclaimer: This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
