Based on various petitions received from various stakeholders, the has granted a relaxation on the assessment of additional costs for Annual Financial Statement submissions required for the Financial Year 2020-21. The Due Date For ROC Filing, e-forms AOC 4, AOC 4(CFS), AOC 4 XBRL, AOC 4 Non-XBRL, for the Financial Year 2020-21 without incurring additional costs is 15th February 2021, and the deadline for filing MGT7/MGT7A is 28th February 2022. During the said period, only normal fees shall be payable for the filing of the aforementioned e-forms.
It is critical for the organizations and limited liability partnerships to complete the required ROC filing documents by the deadlines. Companies and LLPs who fail to file ROC filings may be subject to heavy penalties.