The Ministry of Corporate Affairs ( MCA ) has extended the due date of filing of Forms MGT-7 ( Annual Return ) and AOC-4 ( Financial Statement ) under the Companies Act,2013.
The MCA also relaxed additional fees of non-filing of MGT-7 and AOC-4.
The Circular said that, “it has been decided to extend the due date for filing of e-forms AOC-4, AOC (CFS) AOC-4 XBRL upto 30.11.2019 and e-form MGT-7 upto
31.12.2019, by companies without levy of additional fee”.
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.
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