Ministry of Corporate Affairs (MCA) , in continuation of General Circular No. 06/ 2021 dated 3rd May 2021 and General Circular No. 07/2021 dated 3rd May 2021 have provided some further relaxations in view of ongoing pandemic COVID-19 which are summarized as under:

Relaxation

Reference

Relaxation for filing certain forms upto 31st August 2021:

No additional fees upto 31st August 2021 for filing of forms which were due for filing during 1st April 2021 to 31st July 2021 (both dates inclusive) for companies/LLPs.

 

(Please note that above relaxation is NOT APPLICABLE for filing charge related forms i.e. CHG-1 Form, CHG-4 Form & CHG-9 Form)

General Circular No. 11/2021 dated 30th June 2021

Relaxation for filing Charge related forms upto 31st July 2021:

•         Applicability and Due date- Applicable for filing Form CHG-1 & Form CHG-9 which satisfies any of following conditions:

 

a)     Charge is created/modified before 01st April 2021 and timeline for filing form is not expired u/s 77 of the Act – Due date for filing of Form shall be considered as 01st August, 2021.

b)     Charge is created/modified between 01st April 2021 to 31st July 2021 (both dates inclusive) - Due date for filing of Form shall be considered as 01st August, 2021.

It means any additional fees in both the above cases shall be calculated from 01st September 2021 and only normal fees shall be payable upto such date.

•         Non-applicability –

                         i.            Form CHG-1 & Form CHG-9 already been filed before issue of circular i.e. before 03rd May 2021.

                  ii.            Timeline for filing FORM CHG-1 & Form CHG-9 has already been expired prior to 01st April 2021.

                         iii.            For filing FORM CHG-4.

                    iv.            Timeline for filing Form CHG-1 and CHG-9 expired at a future date despite excluding time provided in b) above.

 

General Circular No. 12/2021 dated 30th June 2021

 

Feel free to contact in case of any query or consultation.