Last date for filing ROC forms extended

Since there was a revision in the Annual forms AOC -4, and to give sufficient time to the stakeholders regarding the content of the forms, the Ministry of Corporate Affairs has extended the last date for filing the Annual Returns and Financial statements which will become due on or after 01st April 2016 , to 29 th October 2016.

Accordingly, these Annual returns and Financial Statements (AOC 4 & MGT 7) can be filed upto 29th October 2016 without any additional fees.

The relevant notification from MCA is attached herewith

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Waiver of additional fees by ROC

The Ministry of Corporate Affairs (MCA) portal for down for updation during the period from 25th March 2016 to 27th March 2016. The portal resumed operations from 28th March 2016 onwards. However, there were many issues faced by the stakeholders while filing the forms and they are being sorted out now by the Ministry.

In view of the above, the MCA has decided to waive the additional fees in respect of forms due for filing between 25th March 2016 to 30th April 2106. All forms falling due during these dates need not pay any additional fees. However if these forms are filed after 10th May 2016, this relaxation is not applicable.

The relevant circular is provided below :-

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Due date for ROC Returns (AOC-4 & MGT-7) Extended only for Tamilnadu & Puducherry

Due to the recent heavy rains and floods in the State of Tamilnadu & UT of Pondicherry and as per various representations received, the Ministry of Corporate Affairs has decided to relax the additional fees payable on e-forms AOC-4,AOC(CFS), AOC-4(XBRL) and e-form MGT-7 upto 30th January 2016, wherever additional fees is applicable.This will be applicable only for the companies having their registered office in the state of Tamilnadu and UT of Pondicherry.

This is as per the General Circular No 16/2015 dtd 30th Dec 2015 issued by the Ministry of Corporate Affairs.

The relevant circular is reproduced below :-

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Source :-


Important Relief to Pvt Ltd Companies regarding Loan from Directors,relatives…

The Companies Act, 2013 had imposed certain restriction on acceptance of Deposits from Members, Directors & relatives. These were covered by Companies Acceptance of Deposits rules. There was no clarity on the deposits,loans accepted by the Private Limited Companies prior to 1st April 2014.

In order to clarify the same, the Ministry of Corporate affairs (MCA) has issued a new Circular No 5/2015 dtd 30th March 2015. The Clarification is as follows :-


The amounts received by private companies prior to 1 st  April, 2014 shall not be treated as ‘deposits’ under the Companies Act,2013 and Companies (Acceptance of Deposits) Rules, 2014 subject to the condition that relevant private company shall disclose, in the notes to its financial statement for the financial year commencing on or after 1st April, 2014 the figure of such amounts and the accounting head in which such amounts have been shown in the financial statement.

However, any renewal or acceptance of fresh deposits on or after 1st April, 2014 shall, however, be in accordance with the provisions of Companies Act, 2013 and rules made thereunder.

The relevant notification is reproduced below :-

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Company Law Settlement Scheme 2014 extended again..

As you are aware, the Ministry of Company Affairs (MCA) had announced a scheme Company Law Settlement Scheme (2014) (CLSS 2014) to facilitate corporate entities having backlog in filing the Annual Returns and Balance sheets with the Registrar of Companies. As per the scheme, a concession in the additional fees and also immunity from prosecution was also given for corporates who make use of this scheme. The last date for the scheme was earlier fixed at 15th Nov 2014.

In view of the request from various stakeholders, the MCA has further extended the last date for filing the returns under CLSS 2014 to 31st of December 2014.

The corporates who are yet to file their Annual returns and Financial statements for earlier years can make use of this last opportunity.

The relevant Circular is reproduced below :-

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Company Law Settlement Scheme 2014 Last date extended…

In view of the various representations received from the various stakeholders, the Last date for availing the Company Law Settlement Scheme has been extended to 15th November 2014.

Originally, the scheme was to end on 15th October 2014. The stakeholders were put on hardship due to slowdown in the MCA portal . In view of the same, the MCA has extended the deadline.

The stakeholders can make use of this opportunity and file all the backlog Forms and can avail the benefit of the CLSS scheme.

The relevant circular from MCA is reproduced below :-

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Source :-

MCA releases draft notification for Exceptions/Modications relating to Private Limited Companies

The Ministry of Corporate Affairs has published a draft notification in its website relating to the Exceptions/Modifications/Adaptations with regard to provisions in the Companies Act, 2013 relating to the Private Limited Companies. Suggestions/Comments on the proposed draft notification may be addressed/sent latest by 1st July, 2014 through email at It has been requested that the name, Telephone number and address of the sender should be indicated at the time of sending suggestions/comments.

Source :-


The Draft Notification is reproduced below :-

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Important amendment in New Companies Act relating to Company Information

As per Section 12 of the Companies Act, 2013, (applicable from 1st April 2014) , every company shall print the following information compulsorily on all its business letters, bill heads, letter papers, letterheads, notices, and other official publications :-

1)      Name

2)      Registered office address

3)      Coporate Identity Number

4)      Telephone Number

5)      Fax Number, if any

6)      Email, if any

7)      Website address , if any

Other provisions of Section 12 :-

–          Every Company shall have , from the 15th day of its incorporation and at all times thereafter, a registered office capable of receiving and acknowledging all communications and notices.

–          Every company to paint or affix its name and registered office address outside the office and every place of business

–          Every company to have its name legibly engraved on seal and printed on promissory notes, bills of exchange

–          In case of change of name, the former name is also required to be printed outside the office and on the letterheads, etc.

–          In case of a One Person Company, the words ‘One Person Company’ to appear in brackets below the name wherever printed, affixed or engraved.

–          Notice of any change of Registered Office within the same city to be given to ROC within 15 days (earlier, 30 days)

–          Penalty for any default in complying with the section – Company and every officer in default liable to a penalty of INR 1,000/- per day (maximum INR 100,000).

New FCGPR form for FDI Reporting notified

The Reserve Bank of India vide its RBI/2013-14/490 A.P. (DIR Series) Circular No. 102 dtd 11th Feb 2014, has amended the form for reporting the Foreign Direct Investment (FDI) .

The new form requires the following additional details of the investments :-

1) Brownfield/Greenfield investments

2) Date of Incorporation of investee company

Henceforth , the new reporting format needs to be followed and the New form FCGPR shall be submitted for reporting of FDI.

The relevant circular along with New Form FC-GPR is reproduced below :-

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LLP Portal will not be available from 1st June 2012 to 10th June 2012

The Ministry of Corporate Affairs have informed that the LLP Portal ( will not be available for e filing from 1st of June 2012 to 10th of June 2012.

This is being done to integrate the LLP Portal with the MCA portal. After the Integration, all the LLP services will be available in MCA21 portal itself. This is being done with a view to provide more efficient service to the stakeholders.

The relevant communication from MCA in this regard can be downloaded by Clicking Here