The Ministry of Corporate Affairs (MCA) has extended the deadline for filing the Annual Return and Financial Statement one again.
MCA has further extended the due dates for filing of e-forms AOC-4/ 4(CFS)/ 4(XBRL), 4(Non-XBRL) upto 31/03/2002 15/02/2022 and for filing of e-forms MGT-7/ 7A upto 31/03/2022 28/02/2022, without payment of any additional fee for the financial year 2020-21, however the normal fee shall be payable as applicable, vide General Circular 1/2022 dt. 14/02/2022.
The MCA also relaxed the levy of additional fees is given till 15.03.2022 for filing of e-forms AOC-4, AOC-4 (CFS), AOC-4, AOC-4 XBRL AOC-4 Non-XBRL and 31.03.2022 for MGT-7/MGT-7A for the financial year ended on 31.03.2021.
MGT-7 is an electronic form provided by the Ministry of Corporate affairs to all the corporates in order to fill their annual return details. This e-form is maintained by the Registrar of Companies via electronic mode and on the basis of the statement of correctness given by the company.
Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC). In the case of consolidated financial statements, the company shall file the AOC 4.