In respect of one proposed buy-back offer, e-forms SH-8 and SH-9 is already filed but even after 20 days of filing, status of the same is still appearing as "under processing" on MCA portal. In terms of offer letter and as per the Companies Act, 2013, buyback consideration to shareholders must be paid within the time limit. My question is whether payment of buy back consideration can be made before approval the said two forms on the MCA portal.