Applicability of IFC in case there is a delay in filing annual return with ROC

This query is : Resolved 

02 September 2021 The last date for filing annual return forms for FY 2019-20 with ROC was December 31, 2020.
The forms were filed on January 24th, 2021 with the late filing fee and fine.

Please clarify whether this would amount to DEFAULT and IFC would be made applicable or if the filing is done in January 2021, it means compliances are done and default is considered good now, thus no applicability of IFC.

Please clarify.

03 September 2021 IFC reporting not required for such delay in filing.


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