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.
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Relaxation of additional fees for annual return and financial statement filings extends deadlines and permits CFS filing without penalty. The Ministry confirms applicability of the Companies Act, 2013 requirements for financial statements and annual returns to specified financial years, announces availability timelines for electronic Forms AOC-4, AOC-4 XBRL, MGT-7 and a new AOC-4 CFS, and relaxes additional fees on AOC-4, AOC-4 XBRL and MGT-7 until 31 October 2015; companies required to file Consolidated Financial Statements but not in XBRL may file using AOC-4 CFS without additional fees until 30 November 2015.
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Provisions expressly mentioned in the judgment/order text.
Relaxation of additional fees for annual return and financial statement filings extends deadlines and permits CFS filing without penalty.
The Ministry confirms applicability of the Companies Act, 2013 requirements for financial statements and annual returns to specified financial years, announces availability timelines for electronic Forms AOC-4, AOC-4 XBRL, MGT-7 and a new AOC-4 CFS, and relaxes additional fees on AOC-4, AOC-4 XBRL and MGT-7 until 31 October 2015; companies required to file Consolidated Financial Statements but not in XBRL may file using AOC-4 CFS without additional fees until 30 November 2015.
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