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 |
Recommended Reads:
- Corporate due date calendar for the FY 2021-22
- Due Dates Calendar for SEBI regulatory requirements for May 2021
- ESI and EPF Compliance due date Calendar for May 2021
- Compliances under FEMA and RBI for May 2021
- Compliance dues dates for Companies and LLP for May 2021
- GST Due date Calendar for May 2021
- Income Tax Compliance Calendar for May 2021
