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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