General Circular No. 10/2015
F.No. 01/34/2013 CL-V
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ Wing, Shastri Bhawan,
Dr. Rajendra Prasad Road, New Delhi-1
Dated: 13/07/2015
To
All Regional Directors,
All Registrar of Companies,
All Stakeholders.
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.
Sir,
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’s report shall apply in respect of
financial years commencing on or after 1St
April, 2014. 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. Attention is also invited to this Ministry’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.
2.
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. In addition, a separate form for filing of Consolidated
Financial Statement (CFS) with the nomenclature AOC-4 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.
3.
In view of this, it has been decided to relax the additional fee
payable on Forms AOC-4, AOC-4 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.
4. This issues with the approval of the competent authority.
Yours faithfully,
(Kamna Sharma)
No comments:
Post a Comment