Extension of Due Date for Filing Annual Return of Company to 30.12.2015
The Ministry of Corporate Affairs (MCA) extended the due date for filing annual returns and financial statements for the financial year ended March 31, 2015, to December 30, 2015. This relaxation was issued through General Circular No. 15/2015, dated November 30, 2015, in response to numerous requests from stakeholders.
Key Highlights of the Extension
* Extended Deadline: The last date for filing was moved to December 30, 2015.
* Applicable Forms: The relaxation applied to several critical e-forms:
* MGT-7: Annual Return for companies.
* AOC-4: Financial Statements.
* AOC-4 (CFS): Consolidated Financial Statements.
* AOC-4 (XBRL): Financial Statements in Extensible Business Reporting Language format.
* Waiver of Fees: Additional fees normally applicable for late filing were relaxed up to the new deadline.
* No Further Extensions: The MCA explicitly clarified that December 30, 2015, was the final date, and no further extensions would be granted beyond this point.
Impact on Stakeholders
The extension was primarily granted to provide relief to professionals and companies facing technical challenges or needing more time to adapt to the then-new filing requirements of the 2013 Act. Stakeholders were advised to complete their filings early to avoid the [last-minute rush]
Would you like to know more about the penalties for failing to meet this 2015 deadline or details on current filing due dates?