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MCA has waived levy of additional fee for the third time for filing e-Form AOC-4, 4 (CFS), 4 (XBRL), 4 (Non-XBRL) up to 15/03/2022. Filing of e-Form MGT-7/7A by 31/03/2022 without payment of any additional fee for the financial year 2020-21, however, normal fee as applicable will be payable.
Generally, companies are required to file their Annual Financial Statements and Annual Returns (e-Form MGT-7/7A) with ROC within 30/60 days from the date of AGM, as per the Companies Act, 2013 . Considering the extension of time limit for audit/tax audit under the Income Tax Act, 1961 and finalization of accounts, this extension was much needed to keep pace with the interconnected chain of events.
Accordingly, the ROC annual return due date for the financial year 2020-21, without payment of additional charges, has been extended for companies:
- i) AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 Non-XBRL – 15/03/2022
- ii) MGT-7 and MGT-7A – 31/03/2022
MCA General Circular 01/2022 Date 14/02/2022:
MCA releases e-Form AOC-4/4(CFS)/4(XBRL), 4(Non-XBRL), MGT-7/7A for the third time
Exemption on levy of additional charges in filing e-Forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL, and MGT-7/MGT-7A for the financial year under Companies Act , 2013 under 31/03/2021
In order to the Ministry’s General Circular No. 22/2021 dated 29.12.2021, various requests received from the stakeholders regarding relaxation in recovery of additional fee for filing of annual financial statements/returns required for the financial year ended 31.03. keeping in Till 2021, it has also been decided that no additional charges will be levied till 15.03.2022 For filing e-Forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and up to 31.03.2022 For filing e-Form MGT-7/MGT-7A in respect of the financial year ended 31.03.2021 respectively. During the said period, only normal fee will be payable for filling up the above e-Forms.
However, a point to be noted is that the Ministry of Corporate Affairs (ROC) gives only relaxation and no extension (exemption on levy of additional charges in filing of e-forms). Hence, the due date of AGM is only up to 30/11/2021. Is. And further, no extension is provided for the Annual General Meeting (AGM)
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