Companies Act

MCA extends due date for Annual Return Financial Statements Filing with ROC to October, 2016 without additional fee. General Circular 08/2016

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.

Dated: 29.07.2016

To
All Regional Directors,
All Registrar of Companies,
All Stakeholders.

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.

Sir,

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.

Your’s faithfully

(K. M. S. Narayanan)
Assistant Director
23387263

Share

Recent Posts

  • Income Tax

Penalty for late supply of goods allowable deduction u/s 37 being not a crime or prohibited activity

Penalty levied for late supply of goods is an allowable deduction u/s 37 as late supply neither a crime nor…

1 day ago
  • Income Tax

Interest received from Cooperative banks allowable deduction u/s 80P to a Cooperative Society

Deduction u/s 80P(2)(d) towards interest received from cooperative banks is allowable to a cooperative society. In a recent judgment, Hon'ble…

1 day ago
  • Income Tax

SC to decide distinction in employees & employer contribution to PF, ESI for allowability u/s 43B

Supreme Court to decide difference between employees & employer contribution to PF, ESI for allowability under Section 43B of the…

1 day ago
  • Income Tax

No liability to collect TCS u/s 206C (1C) from person involved in illegal mining – SC

There is no legislative mandate to collect tax at source under section 206C (1C) from the person involved in illegal…

1 day ago
  • Income Tax

Receipts mentioning that it was towards corpus, donation assumed to be for corpus of trust

In the absence of objection by donors to receipts mentioning that donations were towards corpus, it is assumed that donations…

2 days ago
  • Income Tax

Credit in partner’s capital account for book entry adjustments can not be added u/s 68

Credit in assessee’s capital account consequent to book entry adjustments in the books of the partnership firm can not be…

3 days ago