{"id":318,"date":"2015-07-24T09:10:10","date_gmt":"2015-07-24T03:40:10","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=318"},"modified":"2021-11-10T16:05:20","modified_gmt":"2021-11-10T10:35:20","slug":"relaxation-of-additional-fees-and-extension-of-last-date-of-in-filing-of-forms-mgt-7-annual-return-and-aoc-4-financial-statement-under-the-companies-act-2013","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/relaxation-of-additional-fees-and-extension-of-last-date-of-in-filing-of-forms-mgt-7-annual-return-and-aoc-4-financial-statement-under-the-companies-act-2013\/","title":{"rendered":"Last date of filing return under Companies act, 2013"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e89ea41ddc2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e89ea41ddc2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/relaxation-of-additional-fees-and-extension-of-last-date-of-in-filing-of-forms-mgt-7-annual-return-and-aoc-4-financial-statement-under-the-companies-act-2013\/#Relaxation_of_additional_fees_and_extension_of_last_date_of_in_filing_of_forms_MGT-7_Annual_Return_and_AOC-4_Financial_Statement_under_the_Companies_Act_2013\" title=\"Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013\">Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013<\/a><ul class='ez-toc-list-level-2'><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/relaxation-of-additional-fees-and-extension-of-last-date-of-in-filing-of-forms-mgt-7-annual-return-and-aoc-4-financial-statement-under-the-companies-act-2013\/#The_Circular_is_as_below\" title=\"The Circular is as below\">The Circular is as below<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/relaxation-of-additional-fees-and-extension-of-last-date-of-in-filing-of-forms-mgt-7-annual-return-and-aoc-4-financial-statement-under-the-companies-act-2013\/#All_Regional_Directors_All_Registrar_of_Companies_All_Stakeholders\" title=\"All Regional Directors, All Registrar of Companies, All Stakeholders.\">All Regional Directors, All Registrar of Companies, All Stakeholders.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Relaxation_of_additional_fees_and_extension_of_last_date_of_in_filing_of_forms_MGT-7_Annual_Return_and_AOC-4_Financial_Statement_under_the_Companies_Act_2013\"><\/span><span style=\"color: #000080;\"><strong>Relaxation of additional fees and extension of last date of in filing of <a href=\"https:\/\/www.caindelhiindia.com\/blog\/2551\/\">forms MGT-7 (Annual Return) and AOC-4<\/a> (Financial Statement) under the Companies Act, 2013<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/9.png\" rel=\"attachment wp-att-1478\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1478\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/9-300x175.png\" alt=\"9\" width=\"871\" height=\"508\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/9-300x175.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/9-768x447.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/01\/9.png 864w\" sizes=\"(max-width: 871px) 100vw, 871px\" \/><\/a>MCA has extended the last date of filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) upto\u00a031\/10\/2015, as electronic versions of Forms AOC-4, AOC-4 XBRL and MGT-7 shall be made available for filing latest by 30th September 2015.<\/p>\n<p style=\"text-align: justify;\">In addition, AOC-4 CFS will be made available latest by October 2015, hence, a company, which is required to file its Consolidated Financial Statement, would be able to do so without any additional fees upto\u00a030\/11\/2015.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_Circular_is_as_below\"><\/span><span style=\"color: #ff6600;\"><strong><span style=\"text-decoration: underline;\">The Circular is as below<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>General Circular No. 10 \/ 2015<\/p>\n<p>F.No. 01\/34\/2013 CL-V Government of India Ministry of Corporate Affairs<br \/>\n5th Floor, TV Wing, Shastri Bhawan,<br \/>\nDr. Rajendra Prasad Road, New Delhi-1<br \/>\nDated: 13\/072015<br \/>\nTo<\/p>\n<h3><span class=\"ez-toc-section\" id=\"All_Regional_Directors_All_Registrar_of_Companies_All_Stakeholders\"><\/span><span style=\"color: #ff6600;\"><strong>All Regional Directors, All Registrar of Companies, All Stakeholders.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Subject: Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013-reg.<\/p>\n<p>Sir,<\/p>\n<ol>\n<li style=\"text-align: justify;\">This Ministry has clarified vide General Circular 8\/2014 dated 04\/04\/2014 that provisions of the Companies Act, 2013 relating to financial statements, auditors report and board&#8217;s report shall apply in respect of financial years commencing on or after 1st April, 2014.<\/li>\n<li style=\"text-align: justify;\">Form AOC-4 or Form AOC-4 XBRL (Format of filing of financial statement) shall, as applicable, have to be used for filing of such statement for financial years commencing on or after 1st April, 2014.<\/li>\n<li style=\"text-align: justify;\">Attention is also invited to this Ministry&#8217;s General Circular 22\/2014 dated 25\/06\/2014 wherein it has been clarified that MGT-7 (Form of Annual Return) shall apply to annual returns in respect of financial years ending after 1st April, 2014.<\/li>\n<\/ol>\n<p>More read for related blogs :<\/p>\n<ul>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/procedures-for-conversion-of-partnership-firm-to-private-company\/\">Procedures for the conversion of partnership firm into Private limited company<\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/conversion-of-llp-into-company-limited-by-shares\/\">Conversion of LLP into Company Limited by Shares<\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/everything-that-you-need-to-know-about-limited-liability-partnership\/\">Everything that you need to know about LLP<\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/key-takeaways-on-conversion-of-partnership-firm-into-llp\/\">Key takeaway on the conversion of LLP\u00a0 \u00a0 <\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/limited-liability-partnership-llps-requirements-at-the-time-of-incorporation\/\">LLP Incorporation and Annual Compliances<\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/carajput.com\/blog\/major-compliances-due-date-of-annual-filings-of-every-limited-liability-partnerships-llps-for-the-year-2017-18\/\">Post-Incorporation Compliances Filling of LLP<\/a><\/em><\/li>\n<\/ul>\n<ol>\n<li style=\"text-align: justify;\">The electronic versions of Forms AOC-4, AOC-4 XBRL and MGT-7 are being developed and shall be made available for electronic filing latest by 30th September 2015.<\/li>\n<li style=\"text-align: justify;\">In addition, a separate form for filing of Consolidated Financial Statement (CFS) with the nomenclature AOC-<\/li>\n<li style=\"text-align: justify;\">CFS will be made available latest by October 2015. MGT-7 has been notified while AOC-4, AOC-4 XBRL and AOC-4 CFS will be notified shortly.<\/li>\n<li>In view of this, it has been decided to relax the additional fee payable on Forms AOC-4, AOC-<\/li>\n<li style=\"text-align: justify;\">XBRL and Form MGT-7 upto 31\/10\/2015. Further, a company which is not required to file its financial statement in XBRL format and is required to file its CFS would be able to do so in the separate form for CFS without any additional fees upto 30\/11\/2015.<\/li>\n<li style=\"text-align: justify;\">This issues with the approval of the competent authority.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors.<\/p>\n<p style=\"text-align: justify;\">For query or help, contact:<a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013 MCA has extended the last date of filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) upto\u00a031\/10\/2015, as electronic versions of Forms AOC-4, AOC-4 XBRL and MGT-7 shall &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,9027],"tags":[2899,2898,2897,2900,2901],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/318"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=318"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/318\/revisions"}],"predecessor-version":[{"id":1173,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/318\/revisions\/1173"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}