Big confusion in Dates of AGM and CFSS Scheme

As we know that, the Registrar has already given the extension for three months in the date of AGM through their respective General Orders dated 8th September 2020. Now, it depends on the company whether they want to avail this relaxation or not. However, the following details relating to dates of AGM which are mandatory to provide in Form AOC-4 might be debatable:

Due date of AGM: Can I say that ‘Due date of AGM is 30th September 2020', Whether this Statement is Correct?

Let's first understand the provisions of AGM, according to section 96 of the Companies Act, 2013, every company shall hold its AGM within 6 months of the close of the financial year, with an interval of not more than 15 months between two successive AGMs.

The period of 6 months and an interval of 15 months should be read harmoniously and both conditions should be fulfilled before find out the due date of AGM. Let's understand the due date with the following examples:

Due date of AGM after granting of extension: Can I say that ‘Company can hold its AGM by 31st December 2020 due to extension given by the Registrar'. Whether this Statement is Correct?

Let's first understand the provisions of extension of AGM, according to section 96 of the Companies Act, 2013, the aforesaid period of 6 months and interval of 15 months may be extended by a period not exceeding 3 months with the prior approval of the Registrar of Companies.

Now, let's understand the due date of AGM (after the grant of extension) with the following examples:

So, be careful at the time of filling the due dates of AGM in Form AOC-4. Company/officer who is in default/practicing professionals might be liable for penal provisions under sections 448 and 449 which provide for punishment for false statement/certificate and punishment for false evidence respectively.

Company Fresh Settlement Scheme (CFSS): According to section 137, a copy of the financial statement shall be filed with the Registrar within 30 days of the date of AGM in Form AOC-4. However, MCA vide Circular No. 12/2020 dated 30th March 2020 launched a scheme to waive off the additional fees for delay filing of any form (except charges related forms and Form SH-7) in the MCA-21 registry. However, the company will have to apply for the immunity for such delay filings in Form CFSS-2020 after the closure of the scheme. The last date of the scheme is 31st December 2020.