MCA Extends Due Dates for e-forms AOC-4/ 4(CFS)/ 4(XBRL), 4(Non-XBRL), MGT-7/ 7A

MCA has further extended the due dates for filing of e-forms AOC-4/ 4(CFS)/ 4(XBRL), 4(Non-XBRL) upto 15/02/2022 and for filing of e-forms MGT-7/ 7A upto 28/02/2022, without payment of any additional fee for the financial year 2020-21, however the normal fee shall be payable as applicable.

Generally, the Companies are required to file their annual financial statements (e-forms AOC-4/ 4 CFS/ 4 XBRL/ 4 Non-XBRL) annual return (e-forms MGT-7/ 7A) with the ROC within 30/ 60 days from the AGM date, under the Companies Act, 2013. Certification of e-form MGT-7 by a a Practicing Company Secretary (PCS) and generation of UDIN are mandatory for companies, however in the case of OPC/ Small companies there is no need of certification of e-form 7A.

Keeping in view the extension of timelines for audit/ tax audit and finalization of accounts under the Income Tax Act, 1961, this extension was very much required to synchronize with the inter-connected chain of events.

Accordingly, the ROC annual return due date for FY 2020-21 stands extended for companies, without payment of additional fee, as under:

i) AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 Non-XBRL: upto 15/02/2022

ii) MGT-7 and MGT-7A: upto 28/02/2022

MCA General Circular 22/2021 dt. 29/12/2021: MCA further Extends Due Dates for e-forms AOC-4/ 4(CFS)/ 4(XBRL), 4(Non-XBRL), MGT-7/ 7A

Relaxation on levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and MGT-7/ MGT-7A for the financial year ended on 31/03/2021 under the Companies Act, 2013

In continuation to Ministry’s General Circular No.17/2021 dated 29/10/2021, keeping in view various requests received from stakeholders regarding relaxation of levy of additional fees for annual financial statement/ return filings required to be done for the financial year ended on 31/03/2021, it has been further decided that no additional fees shall be levied upto 15/02/2022 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and upto 28/02/2022 for filing of e-forms MGT-7/ MGT-7A in respect of the financial year ended on 31/03/2021 respectively. During the said period, only normal fees shall be payable for the filing of the aforementioned e-forms.

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