As you are aware it is time of peak filing of Balance Sheet & Annual Return under the Companies Act, 1956.

In order to ensure smooth filing and to avoid last minute rush, the Ministry of Corporate Affairs vide its General Circular No.30/2012 dated 28.09.2012, extended the due date of filing of e-forms 23AC (Non-XBRL) and 23ACA (Non XBRL) as per new schedule VI in following manner without any additional fee:

• Company holding AGM or whose due date for holding AGM was 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.

We are quite sure that you might have already taken steps in advising corporates to file returns at an early date to facilitate the Ministry in achieving its desired objective under MCA 21.

Further, the Ministry vide General Circular No.31/2012 dated 28.09.2012 has also 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 of the forms and to avoid system congestion in MCA21, the Ministry of Corporate Affairs has advised us to request our members to file e-form 23B after 22.11.2012 but positively on or before 23.12.2012 or due date of filing whichever is later to avoid system congestion.

Members concerned are earnestly requested to kindly plan their filing accordingly.