Relief by the Ministry of Corporate Affairs to grant extension up to 31st August, 2021 in filling of some forms under Companies Act, 2013 and LLP Act, 2008.
A. Background-
The Ministry of Corporate Affairs (MCA) vide circular no 06/2021 dated 03.05.2021 had provided additional time up to 31st July 2021 for Companies/LLPs to file such forms (other than CHG-1, CHG-4 and CHG-9) which were/ would be due for filing during 01st April 2021 to 31st May 2021, without payment of additional fees.
In continuation to the aforesaid circular, MCA on account of requests and in view of the continuous difficulties faced by the stakeholders due to CoVID-19, further extended the timelines for filing of certain forms under the Companies Act, 2013 and LLP Act, 2008, which were/ would be due for filing during 01st April 2021 to 31st July 2021.
B. Relaxation
Now the Ministry of Corporate Affairs vide circular no.11/2021 dated 30.06.2021 has extended the timelines up to 31st August, 2021 for Companies/LLPs to file such forms (other than CHG-1, CHG-4 and CHG-9) which were/ would be due for filing during 01st April 2021 to 31st July 2021, without payment of additional fees
Accordingly, only normal fees shall be levied upto 31st August, 2021 for forms (other than charge related forms referred above) required to be filed during 1st April, 2021 to 31st July, 2021.
Also, it shall be without prejudice to any belated filings already made along with additional
fees.
The List of the forms (specified till now) providing waiver of additional fee are as follows:
| S.No | Form Id | Form description |
| 1 | FORM INC-22 | Notice of Situation or Change of situation of Registered Office of the Company |
| 2 | FORM NDH-3 | Return of Nidhi Company for the half year ended |
| 3 | FORM FC-4 | Annual Return of a Foreign Company |
| 4 | FORM MSC-3 | Return of dormant companies |
| 5 | FORM INC-27 | Conversion of public company into private company or private company into public company |
| 6 | FORM NDH-2 | Application for extension of time |
| 7 | FORM-IEPF-3 | Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund |
| 8 | FORM AOC-4 | Form for filing financial statement and other documents with the Registrar |
| 9 | FORM AOC-4 NBFC | Form for filing financial statement and other documents with the Registrar for NBFCs |
| 10 | FORM AOC-4 XBRL | Form for filing XBRL document in respect of financial statement and other documents with the Registrar |
| 11 | FORM MGT-7 | Form for filing annual return by a company. |
| 12 | LLP Form 3 | Information with regard to limited liability partnership agreement and changes, if any, made therein |
| 13 | LLP Form-11 | Annual Return of Limited Liability Partnership (LLP) |
| 14 | FORM DIR-11 | Notice of resignation of a director to the Registrar |
| 15 | FORM MGT-14 | Filing of Resolutions and agreements to the Registrar |
| 16 | FORM INC-20A | Declaration for commencement of business |
| 17 | FORM MGT-15 | Form for filing Report on Annual General Meeting |
| 18 | FORM PAS-6 | Reconciliation of Share Capital Audit Report (Half-yearly) |
| 19 | FORM AOC-4 CFS NBFC | Form for filing consolidated financial statements and other documents with the Registrar for NBFCs |
| 20 | FORM AOC-4 CFS | Form for filing consolidated financial statements and other documents with the Registrar |
| 21 | FORM FC-1 | Information to be filed by foreign company |
| 22 | FORM FC-2 | Return of alteration in the documents filed for registration by foreign company |
| 23 | FORM PAS-3 | Return of allotment |
| 24 | FORM MR-1 | Return of appointment of MD/WTD/Manager |
| 25 | FORM INC-4 | One Person Company- Change in Member/Nominee |
| 26 | FORM INC-6 | One Person Company- Application for Conversion |
| 27 | Form IEPF-5 E-Verification Report | Company E-Verification Report |
| 28 | FORM INC-20 | Intimation to Registrar of revocation/surrender of license issued under section 8 |
| 29 | FORM NDH-4 | Application for declaration as Nidhi Company and for updation of status by Nidhi’s |
| 30 | FORM IEPF-4 | Statement of shares transferred to the Investor Education and Protection Fund |
| 31 | FORM GNL-3 | Details of persons/directors/charged/specified |
| 32 | FORM MGT-6 | Persons not holding beneficial interest in shares |
| 33 | FORM GNL-2 | Form for submission of documents with the Registrar. |
| 34 | FORM ADT-3 | Notice of Resignation by the Auditor |
| 35 | FORM DIR-12 | Particulars of appointment of Directors and the key managerial personnel and the changes among them |
| 36 | FORM SH-11 | Return in respect of buy-back of securities |
| 37 | FORM CRA-4 | Form for filing Cost Audit Report with the Central Government. |
| 38 | FORM BEN-2 | Return to the Registrar in respect of declaration under section 90 |
| 39 | FORM IEPF-1 | Statement of amounts credited to Investor Education and Protection Fund |
| 40 | FORM IEPF-7 | Statement of amounts credited to IEPF on account of shares transferred to the fund |
| 41 | FORM AOC-5 | Notice of address at which books of account are maintained |
| 42 | FORM SH-7 | Notice to Registrar of any alteration of share capital |
| 43 | FORM CRA-2 | Form of intimation of appointment of cost auditor by the company to Central Government. |
| 44 | FORM-15 | Notice for change of place of registered office |
| 45 | FORM-4 | Notice of appointment, cessation, change in name/ address/designation of a designated partner or partner. and consent to become a partner/designated partner |
| 46 | FORM-5 | Notice for change of name |
| 47 | FORM-12 | Form for intimating other address for service of documents |
| 48 | FORM-22 | Notice of intimation of Order of Court/ Tribunal/CLB/ Central Government to the Registrar |
| 49 | FORM-29 LLP | Notice of (A) alteration in the certificate of incorporation or registration; (B) alteration in names and addresses of any of the persons authorised to accept service on behalf of a foreign limited liability partnership (FLLP) (C) alteration in the principal place of business in India of FLLP (D) cessation to have a place of business in India |
| 50 | FORM-27 LLP | Form for registration of particulars by Foreign Limited Liability Partnership (FLLP) |
| 51 | DPT-3 | Return of deposits |
| 52 | IEPF-2 | Statement of unclaimed or unpaid amounts |
| 53 | NDH-1 | Annual accounts along with the list of all principal places of business in India established by foreign company |
| 54 | FC-3 | Return of Statutory Compliances |
| 55 | ADT-1 | Information to the Registrar by company for appointment of auditor |
KNM India can assist you with a range of complete financial services that range from Corporate advisory to Transaction advisory, Pre-incorporation to Post-incorporation, Insolvency and bankruptcy code to Secretarial services, Assurance to Internal audit services, along with Market entry strategy to Foreign company registration in India. To discuss any of these please book your slot, or call us on +91-99105-04170 – or email us at services@knmindia.com to get a quick response.
The article has been contributed by:
CS Nitin Khera
Manager Secretarial
Further, we shall be happy to assist in case of any clarifications. For a deeper discussion, feel free to revert us at services@knmindia.com
Disclaimer: Information in this note is intended to provide only a general update of the subjects covered. It is not intended to be a substitute for detailed research or the exercise of professional judgment. KNM accepts no responsibility for loss arising from any action taken or not taken by anyone using this publication
