General Circular No. 08/2016
F. No. MCA 21/68/2016 E-Gov Cell
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ Wing, Shastri Bhawan,
Dr. Rajendra Prasad Road, New Delhi-1.
All Regional Directors,
All Registrar of Companies,
Subject: Relaxation of additional Fees and extension of last date of in filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 under the Companies Act, 2013-regarding.
The Ministry have revised form AOC-4 which would be deployed shortly. Further, Form AOC-4 (XBRL) and Form AOC-4 (CFS) are also under revision and this may be available for deployment by end of August, 2016.
2. As per the relevant provisions of the Companies Act, 2013, the financial statements and Annual Returns will have to be filed by the Companies within 30 days and 60 days of conclusion of AGM or the last day by which AGM ought to have been held, as the case may be.
3. In the light of the above and keeping in view that some time could be required for companies to get familiarised with filing of the new forms, it has been decided to allow companies to file financial statements and Annual Returns on or before 10.2016 where due date for holding of the Annual General Meeting is on or after 01.04.2016, without payment of additional filing fee.
4. This issues with the approval of the competent authority.
(K. M. S. Narayanan)