Due Date Extends For Filing of Annual Return and Financial Statement to 29th Nov. 2016 - MCA

Due Date Extends For Filing of Annual Return and Financial Statement to 29th Nov. 2016

General Circular No. 12/2016

F.No. MCA 2l/153/20l2 E-Gov Cell

Government of India

Ministry of Corporate Affairs

5th Floor, 'A Wing, Shastri Bhawan,

Dr. Rajendra Prasad Road, New Delhi-1.

Dated 27.1O.2O16

To
All Regional Dircctors,
All Registrar of Companies,

Subject: Relaxation of additional Fees and Extension of last date of in filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 e-forms under the companies Act, 2013-Regarding.

Sir,

     In continuation of this Ministry's General Circular No. 08/2016 dated 29.07.2016, keeping in view the requests received from various stakeholders, it has been decided to further extend last date for filing of financial statements and annual returns using e-forms AOC-4, AOC-4 (XBRL), AOC-4 (CFS), or MGT-7, as the case may be, without payment of additional fee, wherever applicable, till 29th November, 2016.

2.   This issues with the approval of the Competent authority.

Yours faithfully,

Sd/-

(K.M.S. Narayanan)

Assistant Director

23387263

Copy to:
1. File No. 01/34/2013 CL-V
2. Guard File.

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Extension of time for filing of cost audit report For Fin. Year 2014-15.

MCA Circular regarding Extension of time for filing of cost audit report to the Central Government for the Financial Year 2014-2015 in form CRA-4

General Circular No.12/2015

No.52/22/CAB//2015

Government of India

Ministry of Corporate Affairs

5th Floor, 'A' wing, Shastri Bhawan,

New Delhi: 110001.

Dated: 1st September, 2015

To
All Regional Directors,
All Registrar of Companies,
All Stakeholders.

Subject: Extension of time for filing of cost audit report to the Central Government for the Financial Year 2014-2015 in form CRA-4 - reg.

Sir.

In continuation to General Circular No.08/2015 dated 12.06.2015. the last date of filing of Form CRA-4 wihout any penalty/late fee is hereby extended upto 30th September, 2015.

2. This isssues with the approval of competent authority.

Yours faithfully.

Sd/-

Assistant Director

Tel No.23387263

Copy to: File No.1/40/2013/CL-V

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Relaxation of additional fees and extension of last date of in filing of forms MGT­7 and AOC­4 upto 30/11/2015.

Recently, Ministry of Corporate Affairs (MCA) has issued General Circular No. 10/2015 dated 13/07/2015 regarding Relaxation of Additional Fees and Extention of last date of in filing of Forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act.  Earlier, MCA has clarified vide General Circular 8/2014 dated 04/04/2014 that provision of the Companies Act, 2013 relating to financial Statements, auditors report and border's report shall apply in respect of financial years commencing after 1st April, 2014 Form AOC-4 or AOC-4 XBRL (Format of filing of Financial Statment) 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.

Due to delay in electronic versions of Forms AOC-4, AOC-4 XBRL and MGT-7 latest by 30st September 2015, MCA 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 separte form for CFS without any additional Fees upto 30.11.2015.

Download General Circular (Click Here)

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Latest amendment in Companies (Accounts) Rules, 2014.

Recently, The Ministry of Corporate Affairs ha issued a notification regarding amendment in companies (Accounts) Rules, 2014.  This amendment notification is issued on 16th Jan., 2015.  The amendments effects as following :

1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2015.
   (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Accounts) Rules, 2014,-
   (i) after rule 2, following rule shall be inserted, namely:-

      '2A. Notice of address rt which books of account are to be maintained.- For the purposes of the first proviso to  sub-section (l) of section 128, the notice regarding address at which books of account may be kept shall be in Form AOC-5 "

  

(ii) in rule 6, after the third proviso, the following proviso shall be inserted, namely:-

     "Provided also that nothing in this rule shall apply in respect of consolidation of financial statement by a company having subsidiary or subsidiaries incorporated outside India only for the financial year commencing on or after 1" April, 2014."

Download Companies (Accounts) Amendment Rules, 2015 (Click Here)

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Date for e-filing form CRA-2 in MCA extended to 31st Jan., 2015.

MCA has issued a circular No. 42/2014 dated 12th Nov., 2014 to extend Cost Records and Audit e-filing in Form CRA-2 in MCA.

Government has received representations from stakeholders seeking clarifications about Rules 5 (1) and 6(2) of the Companies (Cost Records and Audit) Rules, 2014 regarding maintenance of cost records and filing of notice of appointment of the Cost Auditor in Form CRA-2 in electronic Mode.  The matter has been examined in the Ministry and he following is clarified:

Considering delay in availability of Form CRA-2 on the MCA website, it has been decided to extend the date of filing of said Form without any penalty/late fee up to 31st January, 2015.  Form CRA-2 will be made available on the MCA website soon.  It is noted that some companies have filed Form 23C for appointment of Cost Audit for the Financial Year 2014-15.  It is clarified that such companies need not file form CRA-2 afresh for the financial year 2015-15.

The Extension of date for e-filing Form CRA-2 in MCA is as under :

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Due date extends for e-filing of Form 23C to November 30, 2013 without Late filing fee.

Government of India, Ministry of Corporate Affairs has been issued a General Circulation No. 17/2013 dated 01st November, 2013 regarding relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor. By this circular the MCA further extends due date for e-filing of Form 23C to November 30, 2013; no additional fee on late filing.  The detail of circular is as follows:

General Circular No 17/2013

No. 52/17/CAB-2011
Government of India
Ministry of Corporate Affairs

5th Floor, A Wing, Shastri Bhawan
Dr. R.P. Road, New Delhi-110001
Date: 01st November, 2013

Subject: Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor.

Sir,

Reference is invited to General Circular No. 14/2013 dated 3 rd September,2013 through which the last date of filing and to relax the additional fee applicable on e-form 23C was extended up to 31 st October, 2013 or within 30 days of the commencement of the company’s financial year to which the appointment relates, whichever is later.

2. It has now been decided to extend the last date of filing and to relax the additional fee applicable on e-form 23C to 30 th November, 2013 or within 30 days of the commencement of the company’s financial year to which the appointment relates, whichever is later.

Sd/-
(Sanjay Shorey)
Joint Director
Tele: 2338 9622

Copy to:
1. E-governance cell, MCA, Shastri Bhawan with request to upload the circular on MCA’s website.
2. The President, Institute of Cost Accountants of India,12, Sudder Street, Kolkata-700 016.
3. All Regional Directors/ Registrar of Companies
4. PS to CAM
5. PS to Secretary / Additional Secretary
6. PS to JS(R), JS(M), JS(B), JS(SP)
7. DII (UCN), DII(BNH), Economic Advisor.

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28-02-2013 is the Last Date for Filing of Financial Statement in XBRL for Fin.Year 2011-12.

General Circular No. 5/2013 [No. 17/161/2012-CL-V], dated 12-2-2013

Filing of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 1-4-2011

In continuation of the Ministry's General Circular Nos. 16/2012, dated 6-7-2012, 34/2012, dated 25-10-2012, 39/2012, dated 12-12-2012 and 1/2013 on the subject cited above, it is stated that the time limit to file the financial statements in the XBRL mode without any additional fee/penalty has been extended up to 28th February, 2013 or within 30 days from the due date of AGM of the company, whichever is later.

All other terms and conditions of the General Circular No. 16/2012, dated 6-7-2012 will remain the same.

Click Here to Download General Circular

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Circular regarding Extention of Last Date in Filing of Various forms with MCA

MCA has issued a circular No. NO. 3/2013, DATED 8-2-2013 regarding extension of last date in filing of various forms and its fees.  Read carefully the following circular.

CIRCULAR NO. 3/2013, DATED 8-2-2013

I am directed to inform you that the Ministry of Corporate Affairs has decided to extend the last date of filing and to relax the additional fees applicable on forms as per the provisions of Companies Act read with rules made thereunder, which have been ought to be filed post transition of MCA 21 w.e.f. 17.01.2013, but could not be filed due to technical issues in MCA-21 system.

2. It is hereby clarified that the following relaxation shall be considered by the Regional Director/Registrar of Companies on case to case basis while allowing for relaxation of fees or extension of last date with regard to forms to be filed by the stakeholders wherein :

(i) Last date of filing for Forms where the due date is falling on or after 17th January, 2013 is without charging additional fee.

(ii) All the documents which have been expired on or after 17th January due to non-submission/re-submission PUCL may be restored back.

(iii) All the cases related to filing of court orders/competent authority where the due date/date of filing was falling on or after 17th January is extended without payment of additional fees.

(iv) Name availability expired due to non-submission of incorporation documents will be made available for filing of the same.

(v) In case of charge documents the due date will be extended by Regional Director on case to case basis where the due date of filing was falling on or after 17/01/2013 and could not be filed.

(vi) The due date in above cases is hereby extended till 28/02/2013.

3. The Regional Director/Registrar of Companies will examine the request on case to case basis upon receipt of request from the stakeholders for allowing the relaxation without levying the additional fee.

4. The process of extending date will be as under:-

a. Company/ professional will make request by e-mail/post with RD/ROC alongwith the supporting documents if, any;

b. RD/ROC will raise ticket on service desk immediately after examining the application;

c. The team of operator will resolve the ticket as per the request of RD/ROC. A system generated mail will be sent to RD/ROC and user will be informed accordingly;

d. User should file the documents within the time given in the email.

5. The Regional Director/Registrar of Companies is authorized to allow such extension of time for filing form/alongwith necessary document. The RD/ROC will raise ticket in the service desk for allowing such extension of time for filing forms.

6. The stakeholders who are able to file the documents on or after 17/01/2013 till the date of this circular are not eligible for any fees relaxation or extension of last dates. Further they are not entitled for any refund.

Download Circular (Click Here)

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