Circular Date: 29th December 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 31/03/2021 under the Companies Act, 2013.
1. In continuation to Ministry’s General Circular No.17/2021 dated 29/10/2021, 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 31/03/2021, it has been further decided that no additional fees shall be levied upto 15/02/2022 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and upto 28/02/2022 for filing of e-forms MGT-7/ MGT-7A in respect of the financial year ended on 31/03/2021 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.