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Quick Bites – ANNUAL FILLING 2020-21

by CS Divesh Goyal
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In this series of editorial, the author shall discuss the Quick bites on Annual Filing for the F. Y. 2020-21”.

After receiving copious questions from our professional colleagues through our WhatsApp groups “Google Form”, inside this editorial, we have ventured to clarify all those questions received till date relating to the ‘Extension of AGM’.Quick Bites:

AGM EXTENSION ORDERS OF ALL ROCs https://mca.gov.in/content/mca/global/en/data-and-reports/rd-roc-info/extension-agm.html

1. Whether General Extension of AGM will extend Due Date for OPC Annual Filling?

As per Section 122 of Companies Act, 2013, OPC is not required to hold any Annual General Meeting.

Therefore, General Extension of holding of AGM shall not impact One Person Company for the purpose of Annual Filings.

2. What shall be the Due date of OPC AOC-4 & MGT-7A?

As AGM extension shall not impact OPC, as mentioned in question 1.

Following shall be Due date of Annual Forms for OPC:

1.   AOC-4: 27.09.2021

2.   MGT-7A: 26.11.2021

3. What shall be the Impact of Extension of AGM on filling of LLP-8? 

Extension of AGM shall only be applicable on Companies not on LLP. Therefore, it will not impact Annual Filling of LLP

Therefore, Due Date of LLP-8 for f.y. 2020-21 remain same as 30.10.2021.

4. What shall be the Impact of Extension of AGM on filling of DIR-3KYC e-Form/DIR-3KYC Web Based Form?

Due Date of DIR-3 KYC doesn’t have any connection with date of AGM.

Therefore, extension of AGM shall not have any impact on due date of DIR-3 KYC. It shall remain same as 30.09.2021

5. What shall be the Impact of Extension of AGM on filling of FC-3 (Annual Account of Foreign Company)?

Due Date of FC-3 doesn’t have any connection with date of AGM.

Therefore, extension of AGM shall not have any impact on due date of FC-3. It shall remain same as 30.09.2021

 

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).

Disclaimer: The entire contents of this document have been prepared based on relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility, therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information.

IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION

 

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