Circular Date: 14th February 2021
Subject: Relaxation on levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and MGT-7/MGT-7A for the financial year ended on March 31, 2021 under the Companies Act, 2013 - reg.
1. In continuation to Ministry’s General Circular No.22/2021 dated December 29, 2021, keeping in view various requests received from stakeholders regarding relaxation of levy of additional fees for annual financial statement/return filings required to be done for the financial year ended on March 31, 2021, it has been further decided that no additional fees shall be levied upto March 15, 2022 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and upto March 31, 2022 for filing of e-forms MGT-7/MGT-7A in respect of the financial year ended on March 31, 2021 respectively. During the said period, only normal fees shall be payable for the filing of the aforementioned e-forms.
2. This issues with the approval of the Competent Authority.