Annual Filing or Annual Compliances various forms have been prescribed under the Companies Act which is required to be filed to the ROC annually by the Companies.

In this context the Ministry Of Corporate Affairs (www.mca.gov.in) issued General Circular No.30/2012 Dated 28.09.2012, In order to ensure smooth filing and to avoid last minute rush, the due date of filing of e-forms 23AC (Non-XBRL) and 23ACA (Non XBRL) as per new schedule VI is 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, whichever is later.
• Company holding AGM or whose due date for holding AGM is on or after 21.09.2012, the time limit will be 22.11.2012 or due date of filing, whichever 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 whichever is later. All are advised to file e-form 23B after 22.11.2012 to avoid system congestion.