joji jose (audit manager) (242 Points)
17 March 2020Dear Sirs, One Private limited company held with AGM with provisional financial statements for the financial year 2018-19 due to Auditing was not completed the time of AGM . They have completed their audit on February 2020. What are consequences they have to face with regard to delay in filing returns with ROC, What are the forms they have to file with ROC after audited financial statements are available.Kindly guide
Bhrugesh Mehta
(2 Points)
Replied 01 April 2020
Spurto Consultancy Services
(Consultant)
(1891 Points)
Replied 01 April 2020
The Company shall file Form AOC-4(Form for Financial Statements) & MGT-7(Form for Annual Return) with the ROC with normal fees.
As per the recent announcement of Company Fresh Start Scheme, 2020 companies are given moratorium period of april 2020 to September 2020 for completing all their pending filling except for few forms.
You can file the form now with normal fees. No additional fees and penalty will be applicable in this regard. You have to apply for immunity certificate after the filing,
Link has been attached for your reference.
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)
LIVE Course on Foreign Exchange Management Act (FEMA)(without recording)
CAclubindia
