MCA vide Circular number 10/2015 dated 13th July,
2015 has extended the last date for filing of Annual return in form MGT-7 and
AOC-4 and AOC-4 XBRL to 31st
October,2015.
The provisions of Companies Act 2013 are applicable on Financial
Statements, Auditors’ Report and Board’s report for the year commencing on or
after 1st April, 2014. The Electronic version of Forms AOC-4, AOC -4
XBRL and MGT -7 are being developed by MCA and as per MCA will be made
available on the website latest by 30th September, 2015. MCA will
provide AOC-4 CFS for consolidated Financial Statements latest by 31st
October, 2015
Now MCA relaxes additional fee payable on AOC-4, AOC -4 XBRL
and MGT-7 up to 31st October, 2015. Further for the companies which
are not liable to file its Financial Statements in XBRL format but are required
to file Consolidated Financial Statements CFS would be able to file in separate
CFS forms without any additional fee up to 30.11.2015.