Annual forms and its due date

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kowsalya (Querist)
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03 November 2021 as per notification issued by mca, the due date for holding the AGM had been extended to 2 months(30.11.2021). Consequently the due date of filing the form AOC-4 will be 31.12.2021 and that of MGT 7 will be 29.01.2022. But recently again the notification issued by MCA stating that the levy of additional fee for annual forms extended to 31.12.2021.Please clarify the due date for filing of Form MGT 7 in this regard.

Thanks in advance.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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06 July 2024 Based on the information provided and considering the latest notifications issued by the Ministry of Corporate Affairs (MCA), here's the clarification regarding the due date for filing Form MGT-7:

1. **AGM Extension and Filing Deadlines**:
- The due date for holding the Annual General Meeting (AGM) was extended to 30th November 2021.
- Consequently, the due date for filing Form AOC-4 (financial statements) was extended to 31st December 2021.
- The due date for filing Form MGT-7 (annual return) was extended to 29th January 2022.

2. **Levy of Additional Fee**:
- Initially, the levy of additional fee for late filing of annual forms was extended to 31st December 2021, implying that no additional fee would be charged for filings due by this date.

3. **Recent Notification**:
- If there has been a recent notification stating that the levy of additional fee for annual forms has been extended again, it means that the waiver or non-levy of additional fee is extended beyond 31st December 2021 for a certain period.

4. **Due Date for Form MGT-7**:
- Considering the latest notifications, if the levy of additional fee is extended to a later date (after 31st December 2021), it implies that Form MGT-7 can be filed without incurring additional fees until the extended date mentioned in the notification.
- Please check the specific date mentioned in the recent notification issued by MCA regarding the levy of additional fee to determine the exact due date for filing Form MGT-7 without additional fees.

To ensure accuracy and compliance, always refer to the latest notifications and guidelines issued by the MCA or consult with a professional advisor who can provide specific advice based on the most current regulatory updates.