Saturday, September 25, 2021
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Extended Due Dates under Companies Act

In this editorial author shall discuss all the extended due dates by the Ministry of Corporate Affairs due to CoVID 19 and other amendments under the Companies Act, 2013

S. No. Particular Extended Due Dates/ Effective Date
A.       EGM – through Video Conferencing 30th June, 2021
B.       Passing of Resolution restricted in Rule 4 through Video Conferencing Board Meeting 30th June, 2021
C.        Annual General Meeting through Video Conferencing 31st December, 2021
D.       CARO – 2020 – effective from 01st April, 2021
E.        Auditors Report (Except Clause g) 01st April, 2021
F.        Auditors Report (Clause g) 01st April, 2022
G.       Schedule III 01st April, 2021
H.       New Disclosures in Directors Report 01st April, 2021
I.          Audit Trail Software 01st April, 2022
J.          CSR-1 01st April, 2021
K.       Small Company (New Definition) 01st April, 2021
L.        Amendment in OPC 01st April, 2021

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CS Divesh Goyal
CS Divesh Goyal is a Fellow member of ICSI, Practicing Company Secretary, and Steering Voice in the Corporate World. He is a Prop. at Goyal Divesh & Associates, Company Secretaries. He is a competent professional having enrich 6 years post qualification experience as Company Secretary with expertise in Corporate Law, FEMA, IBC, SEBI, RBI. He has written more than 600 editorials on Companies Act, 2013 to keep at pace with the latest changes and critically analyse the implications of various provisions of the Companies Act, 2013, Insolvency & Bankruptcy Code, 2016, FEMA, RBI, SEBI etc. He is a vibrant, sought after, and spellbinding speaker and has delivered more than 200 sessions on various aspects of Company Law at ICSI, ICAI, and online platforms. Apart from his passion for his work he also believes in elevating his profession and for that dream

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