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Due Dates of Filing ROC Annual Return for FY 2020-21

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.


 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 under the Companies Act, 2013.” 

 “Relaxation of time for filing certain forms under the Companies Act, 2013.” 

 “MCA has delivered relaxation on the tax of fresh charges for all AOC-4e-forms for F.Y 2019-2020 till15.02.2021”. 

The last date for form E-form-MGT 07 is within 60 days from the date of Annual general Meeting for the F.Y 2019-2020.

 Company law Affiliated Changes Due to COVID-19 by Govt. of India

 “Relaxation of fresh freights and extension of last date of form of CRA-4  form for form of cost inspection report) for FY 2019-20 under the Companies Act, 2013”. Read circularno.38/2020| Read circularno.29/2020

 The MCA department has extended the timeline for holding AGM till 31st December from 30th September. Read Official Press Release

“Then's the clarification for the same as the last date of conducting the AGM (Annual General meeting) isn't31.12.2020 for every company it depends on the due date of the Annual General meeting of each company”. 

 “Explanation on Extension of Annual General Meeting (AGM) for the fiscal time ended31.03.2020, Companies Act, 2013” Read Indirect

“No fresh freights shall be charged for late form during a doldrums period from 01st April to 30th September 2020, in respect of any document, return, statement etc., needed to be filed in the MCA-21 Registry, irrespective of its due date, which won't only reduce the compliance burden, including fiscal burden of companies/ LLPs at large, but also enable long- standing non-compliant companies/ LLPs to make a ‘fresh launch’;”

 “The obligatory demand of holding meetings of the Board of the companies within specified interval handed in the Companies Act (120 days), 2013, shall be extended by a period of 60 days till coming two diggings i.e., till 30th September;”

“Applicability of Companies (Auditor’s Report) Order, 2020 shall be made applicable from the fiscal time 2020-2021 rather of from 2019-2020 notified before. This will significantly ease the burden on companies & their adjudicators for the time 2019-20.”

 “As per Schedule 4 to the Companies Act, 2013, Independent Directors are needed to hold at least one meeting without the attendance of non-independent directors and members of operation. For the time 2019-20, if the IDs of a company haven't been suitable to hold indeed one meeting, the same shall not be viewed as a violation.”

 “The requirement to produce a Deposit reserve of 20 of deposits growing during the fiscal time 2020-21 before 30th April 2020 shall be allowed to be complied with till 30th June 2020.”

 “The requirement to invest 15 of debentures growing during a particular time in specified instruments before 30th April 2020, perhaps done so before 30th June 2020.”

“Recently incorporated companies are needed to file a declaration for Commencement of Business within 6 months of incorporation. An fresh time of 6 further months shall be allowed.”

 “Non-compliance of minimal occupancy in India for a period of at least 182 days by at least one director of every company, under Section 149 of the Companies Act, shall not be treated as a violation.”

 “Due to the arising fiscal distress faced by utmost companies on account of the large-scale economic distress caused by COVID 19, it has been decided to raise the threshold of default under section 4 of the IBC 2016 to Rs.1 crore (from the being threshold of Rs.1 lakh). This will in and large help driving of bankruptcy proceedings against MSMEs. However, we may consider suspending sections 7, 9 and 10 of the IBC 2016 for a period of 6 months

 If the current situation continues beyond 30th of April 2020. so as to stop companies at large from being forced into bankruptcy proceedings in similar force majeure causes of dereliction.”

“Detailed notifications/ brochures in this regard shall be issued by the Ministry of Corporate Affairs individually”


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