Vide General Circular No. 11/2021 and General Circular No. 12/2021 dated June 30, 2021, the Ministry of Corporate Affairs (“MCA”) has updated the scope of previously issued General Circular No. 06/2021 and General Circular No. 07/2021 (“Previous Circulars”). The Previous Circulars first issued on May 3, 2021, had introduced certain time period relaxations and additional fee waivers to alleviate the compliance concerns of various stakeholders due to constraints on account of the COVID – 19 pandemic.
Owing to the continuation of COVID – 19 pandemic and the resultant constraints, stakeholders can now avail extended benefits under General Circular No. 06/2021 and General Circular No. 07/2021 which prescribed relaxation in timelines and waiver of additional fees. Accordingly, only normal fees shall be levied up to August 31, 2021, for Forms due for filing during the period from April 1, 2021 to July 31, 2021 (erstwhile May 31, 2021).
MCA has listed the following Forms for which waiver of additional fees shall be provided under the above-mentioned General Circulars:
|
Sr. No. |
Nature | Form | Particulars |
| 1. |
Charges |
Form CHG-1 | Creation / Modification of Charge
(Other than Debenture related) |
| Form CHG-9 | Creation / Modification of Charge related to Debentures or rectification thereof. | ||
| 2. | Statutory Auditor | Form ADT-1 | Appointment of Auditor |
| Form ADT-3 | Notice of Resignation by the Auditor | ||
| 3. | Registered Office | Form INC-22 | Notice of situation or change of situation of Registered Office |
| 4. | Nidhi Company | Form NDH-3 | Half-yearly Return |
| Form NDH-2 | Application for an extension if a Nidhi Company is unable to comply with: (i) the requirement of having 200 members or more or (ii) prescribed ratio of net own funds to deposits of 1:20 or less within 1 (one) year from the date of incorporation | ||
| Form NDH-4 | Application for declaration and for updation of status | ||
| 5. | Foreign Company | Form FC-4 | Annual Return |
| Form FC-1 | Information Filing | ||
| Form FC-2 | Return of alteration in the documents filed for registration | ||
| 6. | One Person Company | Form INC-4 | Change in Member/Nominee |
| Form INC-6 | Application for Conversion | ||
| 7. | Dormant Company | Form MSC-3 | Return of Dormant Companies |
| 8. | Conversion of Company | Form INC-27 | Conversion of public company into private company or private company into public company |
| 9. | Investor Education and Protection Fund | Form IEPF-3 | Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund |
| Form IEPF-4 | Statement of shares transferred to the Investor Education and Protection Fund | ||
| Form IEPF-5 | Company eVerification Report | ||
| 10. | Filing of Financial Statements | Form AOC-4 | Filing financial statements and other documents with the Registrar |
| Form AOC-4 NBFC | Filing financial statements and other documents with the Registrar for NBFCs | ||
| Form AOC-4 CFS NBFC | Filing consolidated financial statements and other documents with the Registrar for NBFCs | ||
| Form AOC-4 XBRL | Filing XBRL document in respect of financial statements and other documents with the Registrar | ||
| Form AOC-4 CFS | Filing consolidated financial statements and other documents with the Registrar | ||
| 11. | Annual Return | Form MGT-7 | Annual return by a Company |
| 12. | Limited Liability Partnerships | LLP Form 3 | Information about LLP Agreement and changes thereof |
| LLP Form 11 | Annual Return | ||
| 13. | Director Resignation | Form DIR-11 | Notice of resignation of a director to the Registrar |
| 14. | Special Resolutions | Form MGT-14 | Filing of Special Resolutions and Agreements to the Registrar |
| 15. | Section 8 Companies | Form INC-20 | Intimation to Registrar of revocation/surrender of license issued under section 8 |
| 16. | Business Commencement | Form INC-20A | Declaration of Commencement of Business |
| 17. | Report on Annual General Meeting for Listed Public Companies | Form MGT-15 | Filing Report on Annual General Meeting |
| 18. | Securities Allotment | Form PAS-3 | Return of allotment |
| 19. | Half Yearly Share Capital Report for Unlisted Public Companies | Form PAS-6 | Reconciliation of Share Capital Audit Report (Half-yearly) |
| 20. | Directors and Key Managerial Personnel | Form DIR-12 | Appointment of Directors and the Key Managerial Personnel and the changes among them |
| 21. | Appointment of Company Executive | Form MR-1 | Return of appointment of Managing Director / Whole time Director /Manager |
| 22. | Submission of Documents | Form GNL-2 | Form for submission of documents with the Registrar |
| 23. | Designation and Withdrawal as Officer-in-default | Form GNL-3 | Details of Persons/ Directors/ Charged/ Specified |
| 24. | Submission of Details relating to Registered Owner and Beneficial Holding | Form MGT-6 | Persons not holding beneficial interest in shares |
| 25. | Buy-back | Form SH-11 | Return in respect of buy-back of securities |
| 26. | Cost Audit Report | Form CRA-4 |
Filing Cost Audit Report with the Central Government. |
It may be noted that the waiver of additional fees is applicable only if the above-mentioned Forms are due for filing during the period from April 1, 2021 to July 31, 2021 and until further clarification from MCA, remaining forms (not listed above) having due date between April 1, 2021 to July 31, 2021 do not have any benefit of relaxation in timelines or waiver of additional fees.