The Ministry of Corporate Affairs vide its General Circular No.30/2012 Dated 28.09.2012, mandates the due date of filing of e-forms 23AC(Non - XBRL) and 23ACA (Non XBRL) as per new schedule VI extended in following manner without any additional fee:
• Company holding AGM or whose due date for holding AGM is on or before 20.09.2012, the time limit will be 03.11.2012 or due date of filing, which ever is later.
• Company holding AGM or whose due date for holding AGM is on or after 21.09.2012, the last filing date is 22.11.2012 or due date of filing, which ever is later.
• Further the Ministry vide General Circular No.31/2012 dated 28.09.2012 has extended the filing of e-form 23B without any additional fee till 23.12.2012 or due date of filing which ever is later.
In order to ensure smooth filing and to avoid last minute rush and system congestion in MCA 21, kindly expedite filing of balance sheet and profit and loss account before 03.11.2012 incase AGM held on or before 20.09.2012 or due date of filing whichever is later.
Similarly incase AGM held on or after 21.09.2012, filing of balance sheet and profit and loss account may pleased be scheduled after 03.11.2012 but positively on or before 22.11.2012 or due date of filing whichever is later.
To ensure smooth filing of 23AC and 23ACA, now it is advisable to file form 23B after 22.11.2012 but positively on or before 23.12.2012 or due date of filing whichever is later.
The professional colleagues are therefore advised to schedule filing of forms of various companies as per above filing plan.
Thanking you
CS N K Jain
Secretary & CEO
CAclubindia
