MCA further extends the due date for filing Financial Statement & Annual Return

General Circular No. 01/2022 

F.No. 01/34/2013 CL-V -Part-III 
Government of India 
Ministry of Corporate Affairs 

5th Floor, ‘A’ Wing, Shastri Bhawan, 
Dr. Rajendra Prasad Road, New Delhi-1 
Dated: 14th February, 2022 


All Regional Directors, 
All Registrar of Companies, 
All Stakeholders. 

Subject: Relaxation on levy of additional fees in filing of e-forms AOC-4, A0C-4 (CFS), ACC-4 XBRL, AOC-4 Non-XBRL and MGT-7/MGT-7A for the financial year ended on 31.03.2021 under the Companies Act, 2013 – reg. 



In continuation to Ministry’s General Circular No.22/2021 dated 29.12.2021, keeping in view various requests received from stakeholders regarding relaxation of levy of additional fees for annual financial statement/return filings required to be done for the financial year ended on 31.03.2021, it has been further decided that no additional fees shall be levied upto 15.03.2022 for the filing of e-forms ACC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and upto 31.03.2022 for filing of e-forms MGT-7/MGT-7A in respect of the financial year ended on 31.03.2021 respectively. During the said period, only normal fees shall be payable for the filing of the aforementioned e-forms. 

2. This issues with the approval of the competent authority. 

Yours faithfully, 
(KMS Narayanan)
Deputy Director (policy) 

Copy forwarded for information and necessary action to:-
(i) E-Governance section and (ii) Guard file.