There are drastic changes in the provisions of filing of e-forms, documents with the Registrar after the introduction of the Companies Amendment Act, 2017 and the Companies Amendment Ordinance Act, 2018. Earlier, Section 403 of the Companies Act, 2013 prescribed 270 days timeline within which any document can be filled with the Registrar with additional fees. CAA, 2017 amended Section 403 and timeline of 270 days has been removed. Now, you have to file any statutory document within the time mentioned in relevant section for e.g AOC-4 within 30 days of AGM, MGT-7 within 60 days of AGM and like. After the expiry of the time given in relevant section you can file document with an additional fees as mentioned in Section 403 and also need to pay penalty if you receive show case notice from Registrar.
Let us know understand timeline and consequences of non filing or late filing of any statutory document with the Registrar of Companies.
Read more on: https://taxguru.in/company-law/consequences-filing-late-filing-statutory-documents-roc.html
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