Article explains Due dates of different e forms under the companies act, 2013, Whether there is extension of due dates of filing form with ROC, What Relief Government has given to Corporate related to Date of Filing ROC forms amid COVID-19 and Consequences of not extension of the Due Dates of ROC Forms.
Before discussing the extension of due dates, it is necessary to know the various due dates of different e forms under the companies act, 2013 till date.
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Due dates of different e forms under the companies act, 2013
| Sr. No. | E Form | Due Date |
| 1. | MSME-1 | 30.04.2020 |
| 2. | DPT-3 | 30.06.2020 |
| 3. | AOC-4 | Within 30 days of AGM |
| 4. | MGT-7 | Within 60 days of AGM |
| 5. | ADT-1 | Within 15 days of AGM |
| 6. | Any Other E Form | Within such time as may be prescribed under specific Act |
Whether there is extension of due dates?
Since, due to lockdown in many states, the companies and directors are unable to access their offices, hence, the question is prevailing all around whether there has been any extension in filing of the e forms for making the compliances under the Companies Act 2013. Hence, it is worth mention to share that there is no such notification by the Ministry of Corporate Affairs regarding extension of any due date in the Financial Year 2020-21 with respect to filing of any e form for the compliances of Various provisions of the Act, as and when due. The due date shall remain the same as specified by the Act as mentioned above.
Due to the COVID-19 pandemic, the Ministry of Corporate Affairs has given a moratorium period till 30.09.2020 to file any E Form (which comes under the list of 76 E Forms as prescribed the Ministry of Corporate Affairs,) if filed after due date, the additional fees shall not be levied, However it does not mean that the due date of filing such e form has been extended
Hence, we can say that the corporate, which are not able to access their offices during this lock down period and are not able to file any e form required under the Companies Act 2013 for making various the provisions of the Act complied, those can file the e forms till 30.09.2020 without making payment of any additional fees thereon
Consequences of not extension of the Due Dates of ROC Forms
The consequences shall be that the Statutory Auditors/ Secretarial Auditor may give qualification in their report and report to the ROC or any other statutory authority about non-compliance of various provisions within such period of time as may be prescribed by the act.
Conclusion: So we can conclude that that the due dates have not been extended but the additional fees on filing of e form has been waived off till 30.09.2020. Hence, it is advisable for the companies, to file the e forms within the due date as specified by the act instead of lingering it on to 30.09.2020 so that such companies may avoid any disqualification by the auditor.
Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out.
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