Every company is needed to file the yearly accounts and yearly return as per The Companies Act, 2013 within 30 days and 60 days apart from the conclusion of the Annual General Meeting. The ROC filing of annual accounts is governed under Section 129 (3), 137, of The Companies Act, 2013 read with Rule 12 of the Company (Accounts) Rules, 2014 and annual return is governed under Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies Management and Administration Rules, 2014. LATEST UPDATE: MCA department has issued circularno.22/2021 regarding due date extension for the form of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL AOC-4Non-XBRL till 15th February 2022 and MGT-7, and MGT-7A till 28th February 2022, Read new indirect. The before due date is 31st December. Read old Indirect “Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13) – Explanation – regulation.” “Relaxation of time for filing forms related to creation or revision of charges
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