HAS THE DATES BEEN EXTENDED FOR FILING VARIOUS E-FORMS WITH ROC IN THE FY 2020-21 by CS MOHIT SALUJA
Before discussing the extension of due dates, it is necessary to know the various
due dates of different e forms under the companies act, 2013 till date.
Sr. No. E Form Due Date
1. MSME-1 30.04.2020
2. DPT-3 30.06.2020
3. AOC-4 Within 30 days of AGM
4. MGT-7 Within 60 days of AGM
5. ADT-1 Within 15 days of AGM
6. Any Other E Form Within such time as may be
prescribed under specific Act
Whether there is extension of due dates?
Since, due to lockdown in many states, the companies and directors are unable to
access their offices, hence, the question is prevailing all around whether there has
been any extension in filing of the e forms for making the compliances under the
Companies Act 2013. Hence, it is worth mention to share that there is no such
notification by the Ministry of Corporate Affairs regarding extension of any
due date in the Financial Year 2020-21 with respect to filing of any e form for
the compliances of Various provisions of the Act, as and when due. The due date
shall remain the same as specified by the Act as mentioned above.
What Relief the Government has given to Corporate in this COVID-19
Situation
Due to the COVID-19 pandemic, the Ministry of Corporate Affairs has given a
moratorium period till 30.09.2020 to file any E Form (which comes under the list
of 76 E Forms as prescribed the Ministry of Corporate Affairs,) if filed after due date, the additional fees shall not be levied, However it does not mean that the due
date of filing such e form has been extended.
Hence, we can say that the corporate, which are not able to access their offices
during this lock down period and are not able to file any e form required under the
Companies Act 2013 for making various the provisions of the Act complied, those
can file the e forms till 30.09.2020 without making payment of any additional fees
thereon
Consequences of not extension of the Due Dates
The consequences shall be that the Statutory Auditors/ Secretarial Auditor may
give qualification in their report and report to the ROC or any other statutory
authority about non-compliance of various provisions within such period of time as
may be prescribed by the act.
Conclusion: So we can conclude that that the due dates have not been extended
but the additional fees on filing of e form has been waived off till 30.09.2020.
Hence, it is advisable for the companies, to file the e forms within the due date as
specified by the act instead of lingering it on to 30.09.2020 so that such companies
may avoid any disqualification by the auditor.
Disclaimer: The contents of this article are for information purposes only and does
not constitute an advice or a legal opinion and are personal views of the author. It
is based upon relevant law and/or facts available at that point of time and prepared
with due accuracy & reliability. Readers are requested to check and refer relevant
provisions of statute, latest judicial pronouncements, circulars, clarifications etc
before acting on the basis of the above write up. The possibility of other views on
the subject matter cannot be ruled out.
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