Explanation. – For the purposes of this Act, the term ‘start-up’ or “start-up company” means a private company incorporated under the Companies Act, 2013 (18 of 2013) or the Companies Act, 1956 (1 of 1956) and recognised as start-up in accordance with the notification issued by the Department of Industrial Policy and Promotion, Ministry of Commerce and Industry.
Refer General Circular No. 01/2022- Relaxation in levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL and Non-XBRL and MGT 7 and 7A for year ended 31.03.2021 dated 14.02.2022. To view the circular, Click Here
Refer General Circular No. 17/2021- Relaxation in levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL and Non-XBRL and MGT 7 and 7A for year ended 31.03.2021 dated 29.10.2021. To view the circular, Click Here
MCA relaxes additional fees and extends the last date to file forms AOC – 4, AOC – 4 (CFS), AOC – 4 XBRL and AOC – 4 Non-XBRL for the financial year ended 31.03.2020 under the Companies Act, 2013 up to 15.02.2021 vide its Circular dated 28.01.2021. To view the Circular, Click Here .
MCA further relaxes additional fees and extends the last date to file forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013 for UT of J&K and UT of Ladakh up to 30.06.2020 vide its Circular dated 12.03.2020. To view the Circular, Click Here .
Relaxation of additional fees and extension of last date in filing of forms MGT-7 and AOC-4 for UT of J&K and UT of Ladakh upto 31.03.2020. To view the notification, Click Here
Relaxation of additional fees and extension of last date of filing AOC-4 NBFC(Ind AS) and AOC-4 CFS NBFC (Ind AS) for FY 2018-19 till 31.03.2020.To view the circular, Click Here
MCA has extended the last date to file Forms MGT-7, AOC-4, AOC-4 (CFS) and AOC-4 XBRL for the financial year ended 31.03.2019 for Companies having jurisdiction in the UT of J&K and UT of Ladakh upto 31.01.2020 vide its Circular dated 28.11.2019. To view the Circular. Click Here .
MCA has extended the last date to file Form AOC-4, AOC (CFS) AOC-4 XBRL upto 30.11.2019 and Form MGT-7 upto 31.12.2019 for the Financial Year ended 31.03.2019 vide its Circular dated 29.10.2019. To view the Circular. Click Here .
Extension of due date to file Form AOC-4, AOC (CFS) AOC-4 XBRL and e- Form MGT-7 for FY ended 31.03.2018 upto 31.12.2018 vide General Circular dated 29.10.2018. To view the Circular, Click Here
Refer General Circular 15/2015, 08/2016, 12/2016 and[14/2016(for the state of J&K)] for the extensions of last date of filling of AOC-4, AOC-4 XBRL , AOC-4 (CFS) e-forms under the Companies Act, 2013. To view the clarification, Click Here
Refer General Circular 13/2017 for extensions of last date of filing AOC-4 XBRL (using IndAS) e-forms for FY 2016-17. To view the clarification, Click Here
Refer General Circular 14/2017 for extensions of last date of filing AOC-4, AOC-4 XBRL and AOC-4 CFS (N0n-IndAS) e-forms for FY 2016-17. To view the clarification, Click Here
Refer rule 12 & Form No.AOC-4 Companies (Accounts) Rules, 2014.To view the rule, Click Here
Refer Rule 12 and Table annexed to the Companies (Registration Offices and Fees) Rules, 2014. To view the rule, Click Here
within the time specified under section 403 Omitted vide Companies (Amendment) Act, 2017 dated 03.01.2018, effective from 07.05.2018. To view commencement notification, Click Here
To view the notification of Companies Amendment Act,2017 Click Here
Refer Rule 12 and Table annexed to the Companies (Registration Offices and Fees) Rules, 2014.To view the rule, Click Here
Refer General Circular 11/2015. To view the circular, Click Here
Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018, effective from 07.05.2018. To view commencement notification, Click Here
Refer rule 12 and Table annexed to the Companies (Registration Offices and Fees) Rules, 2014. To view the rule, Click Here
Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018, effective from 07.05.2018. To view commencement notification, Click Here
Substituted vide the Companies (Amendment) Act, 2019 dated 31.07.2019 w.e.f., 02.11.2018. To view the Amendment Act, Click Here .
Inserted vide Companies (Amendment) Act, 2020 dated 28.09.2020 with effect from 21.12.2020. To view the Act, Click Here . To view the commencement notification, Click Here .
ten thousand rupees one lakh rupees and in case of continuing failure, with further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of fifty thousand five lakh rupees Substituted vide the Companies (Amendment) Act, 2019 dated 31.07.2019 w.e.f., 02.11.2018 . To view the Amendment Act, Click Here .
Further the words “One lakh rupees substituted with “ten thousand rupees and Five lakh rupees substituted with “Fifty thousand rupees” vide Companies (Amendment) Act, 2020 dated 28.09.2020 with effect from 21.12.2020. To view the Act, Click Here . To view the commencement notification, Click Here .
