MCA further relaxes additional fees for filing Annual Return by LLPs upto 15.07.2022
MCA has issued General Circular No. 07/2022 dated 29.06.2022 further extending the timeline for filing Annual Return by LLPs for Financial Year 2021-22 without paying additional fee up to 15th July 2022.
Earlier, MCA vide General Circular No. 04/2022 dated 27.05.2022, in view of transition from version-2 of MCA-21 to version-3 and to promote compliance on part of LLPs, had allowed LLPs to file e-Form 11 (Annual Return of Limited Liability Partnership) for the Financial Year 2021-22 without paying additional fee up to 30th June 2022.
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- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
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