{"id":13400,"date":"2021-07-17T12:53:41","date_gmt":"2021-07-17T07:23:41","guid":{"rendered":"https:\/\/carajput.com\/blog\/?page_id=13400"},"modified":"2021-07-17T12:53:41","modified_gmt":"2021-07-17T07:23:41","slug":"relaxation-provided-by-mca-on-filling-forms","status":"publish","type":"page","link":"https:\/\/carajput.com\/blog\/relaxation-provided-by-mca-on-filling-forms\/","title":{"rendered":"RELAXATION PROVIDED BY MCA ON FILLING FORMS"},"content":{"rendered":"
\"RELAXATION<\/a>
RELAXATION PROVIDED BY MINISTRY OF CORPORATE AFFAIRS<\/span><\/figcaption><\/figure>\n

RELAXATION PROVIDED BY MINISTRY OF CORPORATE AFFAIRS ON FILLING FORMS\u00a0<\/span><\/h2>\n

BRIEF INTRODUCTION<\/strong><\/span><\/h3>\n

We all\u00a0understand how\u00a0hard this COVID pandemic hit us physically, mentally and financially\u00a0likewise. We had to lock ourselves in\u00a0our homes\u00a0to cut back\u00a0its impact as we were left with no other better option.\u00a0the govt.\u00a0imposed a lockdown also\u00a0because of\u00a0which\u00a0it had been\u00a0impracticable\u00a0for us all to abide by the compliances timely\u00a0and a few\u00a0relaxations were urgently needed\u00a0to cut back\u00a0the strain\u00a0we all were facing\u00a0because of\u00a0the constant pressure in our minds to\u00a0accommodates\u00a0all the laws.<\/p>\n

In the times of COVID pandemic and lockdown situation, there were many who requested MCA to provide temporary relaxations in respect of burden of mandatory compliances.<\/p>\n

EXPENDITURE ON COVID CARE FACILITIES<\/strong><\/span><\/h3>\n

MCA has clarified that spending CSR funds for\u00a0putting in place\u00a0makeshift hospitals and temporary COVID care facilities is an eligible CSR activity\u00a0associated with\u00a0health care promotion, including preventive health care and disaster management.<\/p>\n

Thus, the following CSR expenditure shall be permissible<\/strong> –<\/p>\n

    \n
  • Expenditure on providing healthcare infrastructure for COVID Care,<\/li>\n
  • Expenditure in respect of establishment of medical oxygen generation and storage plants,<\/li>\n
  • Expenditure in respect of manufacturing\u00a0and transportation\u00a0of oxygen concentrators, ventilators, cylinders and other medical equipment or similar activities.<\/li>\n<\/ul>\n

    The companies can undertake these activities\u00a0unitedly\u00a0with other companies also.<\/p>\n

    MAXIMUM GAP BETWEEN TWO BOARD MEETINGS<\/strong><\/span><\/h3>\n
      \n
    • MCA provided for extension of gap between two board meetings by 60 days, but the same shall be available only for first two quarters\u00a0of financial\u00a0year 2021-22.\u00a0According to\u00a0this, the maximum gap between two consecutive Board Meetings shall now be\u00a0180 days for the quarters, April to June and July to August.<\/li>\n<\/ul>\n

      E.g.: In case the 120 days gap of\u00a0board meeting\u00a0falls between 1st April, 2021 to 30th September 2021, the maximum gap of\u00a0board meeting\u00a0shall be considered as 180 days.<\/p>\n

        \n
      • The gap between\u00a0the 2\u00a0board meetings for\u00a0the primary\u00a0two quarters of the\u00a0financial year\u00a02021-22, i.e., April to June 2021 and July to September 2021, has been extended from 120 days (as required by section 173 of\u00a0the companies\u00a0Act, 2013) to 180 days\u00a0thanks to\u00a0COVID.<\/li>\n<\/ul>\n

        OFFSET OF THE SURPLUS\u00a0CSR SPENT BY\u00a0THE COMPANIES\u00a0FOR FY-2019-20<\/strong><\/span><\/h3>\n

        Due to COVID Pandemic, MCA appealed to\u00a0the top\u00a01000 companies, based on the market capitalization as on 30.03.2020, to contribute generously to the PM CARES FUND, and\u00a0it had been\u00a0also mentioned that this amount\u00a0can be\u00a0setoff later against the CSR obligation arising in subsequent financial years.<\/p>\n

        In pursuance of the above appeal, MCA has clarified that any excess CSR amount spent by\u00a0the businesses\u00a0on 31.03.2020 by way of contribution to the PM CARES FUND\u00a0may be\u00a0set out\u00a0against the compulsory CSR obligation for FY 2020-21 but subject to\u00a0the subsequent\u00a0conditions-<\/p>\n

          \n
        • The excess amount spent is\u00a0aside from\u00a0the unspent CSR amount for the previous financial years if any,<\/li>\n
        • A certification by the CFO\u00a0and therefore the\u00a0statutory auditor of\u00a0the corporate\u00a0is additionally\u00a0required.<\/li>\n
        • The details of this contribution shall even be disclosed within the Annual Report for CSR and therefore the Board’s Report.<\/li>\n<\/ul>\n

          MCA 21-VERSION 3.0<\/strong><\/span><\/h3>\n

          Even\u00a0during this\u00a0time of crisis, MCA has managed\u00a0to enhance\u00a0itself and has launched\u00a0the primary\u00a0phase of 3rd version of its website- MCA 21 VERSION 3.0.<\/p>\n

          It has revamped its existing website with some new functions and has changed its layout\u00a0to form\u00a0it more user friendly. The new MCA website takes\u00a0the company\u00a0entities, professionals and citizens of India one step ahead\u00a0within the\u00a0making of SELF- RELIANT INDIA.\u00a0a number of\u00a0those changes are<\/p>\n

            \n
          1. The homepage of\u00a0the web site\u00a0is meant\u00a0in an exceedingly\u00a0manner\u00a0to provide\u00a0access to MCA services more convenient.<\/li>\n
          2. The homepage also provides for\u00a0the choice\u00a0of fixing\u00a0theme (light\/dark), size of the font and languages also (English\/Hindi). These features are added\u00a0to create\u00a0functioning on\u00a0the web site\u00a0easier\u00a0and fewer\u00a0eye-straining.<\/li>\n
          3. MCA Service Cards\u00a0are\u00a0introduced, and these cards provide\u00a0easy accessibility\u00a0to varied\u00a0MCA services. These cards provide access\u00a0to numerous\u00a0MCA services\u00a0associated with\u00a0the life cycle of the company\/LLP from start to closure.<\/li>\n
          4. The Frequently Used Services section\u00a0is additionally\u00a0there\u00a0to form\u00a0easy and quick access to the services\u00a0utilized by\u00a0the users frequently.<\/li>\n
          5. the emblem\u00a0of MCA is now linked to the homepage, so when a user clicks on\u00a0the brand, it brings them to the MCA’s portal.<\/li>\n
          6. They also introduced an Important Messages Band, which provides for urgent notifications, news, messages or updates, being published on MCA website.<\/li>\n<\/ol>\n

            RELAXATION IN RESPECT OF FILING OF FORM AFTER\u00a0DUE DATE<\/strong><\/span><\/h3>\n

            As per this circular 2, if\u00a0maturity date\u00a0of any form (except CHG-1, CHG-4 and CHG-9) falling between 1st April, 2021 to 30th May, 2020, then the said forms shall be available for filling till 31st July, 2021, and that too without any additional fees.<\/p>\n

            e.g.:\u00a0maturity date\u00a0for MSME-1 was 30th April, 2021. This date is falling under above dates. Therefore,\u00a0this could\u00a0be file till 31st July, 2021<\/p>\n

            RELAXATION IN RESPECT DUE DATE FOR FILING<\/strong><\/span><\/h3>\n
              \n
            1. Applicability:<\/strong><\/span><\/li>\n<\/ol>\n

              As per provisions of Section 77 of Companies Act, 2013 form CHG-1 and CHG-9\u00a0referring to\u00a0Creation and Modification of Charge\u00a0must\u00a0be\u00a0move into\u00a0maximum 120 days from date of creation or modification.<\/p>\n

              Circular shall be applicable in following Manner:<\/p>\n

                \n
              • \n
                  \n
                • PART I: Where the date of creation or modification of charge relates to period after April 01, 2021.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  Thus, the charge\u00a0shall be made\u00a0or modified on or after December 02, 2020<\/p>\n

                  \n

                    \n
                  • \n
                      \n
                    • PART II: Where the date of creation or modification of charge related to period between April 01, 2021 and May 31, 2021.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      All such form shall\u00a0be\u00a0eligible under the scheme.<\/p>\n

                        \n
                      1. \n
                          \n
                        1. a) If Charge Created or modified after April 01, 2021 then this scheme\u00a0is additionally\u00a0applicable on all such forms.<\/li>\n
                        2. Relaxation of TIME\/ FEE under Scheme:<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                          PART I: If date of creation or modification of charge is before April 01, 2021.<\/p>\n

                          TIME LINE<\/strong><\/span><\/h3>\n
                            \n
                          • The period beginning from April 01, 2021 and ending on May 31, 2021 shall not be reckoned for\u00a0the aim\u00a0of filing of form u\/s 77 & 78.<\/li>\n
                          • In case form not filed till May 31, 2021\u00a0the primary\u00a0day after March 31, 2021 shall be June 01, 2021.<\/li>\n
                          • EG. a) where the Charge created\/ modified in 2021, then the same shall ensue that the date shall be as per scheme. Thus, a maximum 120 days will be provided for filing of relevant form. Till March 31, 2021 | 45 days passed. Remaining days 75 days. As per above provision:<\/li>\n<\/ul>\n
                              \n
                            • \n
                                \n
                              • In case, the company file form between April 01 to May 31, then the said form filed after 30 days but before 60 days, be submitted along with normal fees.<\/li>\n
                              • However, where the Company files the form till May 31, then June 01, shall be considered as 46th day for the aim of levying additional fees.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                FEES:<\/strong><\/span><\/h3>\n
                                  \n
                                • Where the company files the required form between April 01 to May 31, the requisite amount of fees applicable shall be paid till May 31.<\/li>\n
                                • However, where the Company files the form till May 31, then June 01 shall be considered for the purpose of making payment of fees.<\/li>\n<\/ul>\n

                                  PART II: If date of creation or modification of charge is between April 01, 2021 to May 31,2021.<\/p>\n

                                    \n
                                  • The period beginning from April 01, 2021 and ending on May 31, 2021 shall not be reckoned for\u00a0the aim\u00a0of filing of form u\/s 77 & 78.<\/li>\n
                                  • Where the requisite form is not filed till May 31, 2021, then the taxpayer shall consider June 01 as the first day to count 120 days u\/s 77.<\/li>\n<\/ul>\n

                                    WAIVER OF ADDITIONAL FEES ON CERTAIN FORMS<\/strong><\/span><\/h3>\n

                                    MCA has decided\u00a0to allow\u00a0relaxation on the levy of additional fees\u00a0within the\u00a0filing of some forms under\u00a0the businesses\u00a0Act, 2013 LLP Act, 2008 after considering the difficulties faced by the stakeholders\u00a0thanks to\u00a0the COVID pandemic.<\/p>\n

                                    Such relaxation shall be applicable in respect of specified forms, and the said filing shall be due between 1st of April 2021 to 31st of May 2021 (except for CHG-1 FORM, CHG-4 FORM, CHG-9 FORM)<\/p>\n

                                    LIST OF FORMS FOR WHICH EXEMPTION APPLIES<\/strong><\/span><\/h3>\n
                                      \n
                                    1. Form ADT-1: Information to the registrar by\u00a0an organization\u00a0for appointment of auditor<\/li>\n
                                    2. Form INC-22: Notice of situation or change of situation of the registered office of\u00a0the corporate<\/li>\n
                                    3. Form NDH-3: Half-yearly return of Nidhi company.<\/li>\n
                                    4. Form FC-4: annual return of\u00a0a far-off\u00a0company<\/li>\n
                                    5. Form MSC-3: Annual return of dormant companies<\/li>\n
                                    6. Form INC-27: Filling in respect of conversion of public company into\u00a0a private\u00a0company or\u00a0the other way around.<\/li>\n
                                    7. FORM NDH-2: application of extension\u00a0of your time<\/li>\n
                                    8. Form IEPF-3: statement of shares and unclaimed or unpaid dividend not transferred to the IEPF.<\/li>\n
                                    9. Form AOC-4: form for filing the\u00a0financial statement\u00a0and other documents with the registrar<\/li>\n
                                    10. Form AOC-4 NBFC: Filing of\u00a0financial statement\u00a0and other documents with the registrar in respect of NBFCs<\/li>\n
                                    11. Form AOC-4 XBRL: Filing of XBRL document in respect\u00a0of financial\u00a0statement and other documents.<\/li>\n
                                    12. Form MGT-7:<\/span> form for filing annual return by\u00a0an organization<\/li>\n
                                    13. LLP Form 3:<\/span> Filling of information in respect of LLP agreement and changes, in case any.<\/li>\n
                                    14. LLP Form-11: Annual return of LLP.<\/li>\n
                                    15. Form DIR-11: Filling of notice in respect of resignation of a director.<\/li>\n
                                    16. Form MGT-14: Filing in respect of resolutions and agreements to the registrar.<\/li>\n
                                    17. Form INC-20A: Filling of declaration in respect of commencement of business<\/li>\n
                                    18. Form MGT-15: form for filing report on AGM<\/li>\n
                                    19. Form PAS-6: Filling of half-yearly reconciliation statement of share capital audit report.<\/li>\n
                                    20. Form AOC-4 CFS NBFC: Filing of consolidated financial statements and other documents in respect of NBFCs<\/li>\n
                                    21. Form AOC-4 CFS: Filling of consolidated financial statements and other documents.<\/li>\n<\/ol>\n

                                      No additional fees for delayed filings until the 31st of July, 2021.<\/p>\n

                                      MCA has also given temporary relaxation\u00a0within the\u00a0filing of forms CHG-1(application for registration or creation of charge,\u00a0aside from\u00a0debentures) and CHG-9(application for registration of creation or modification of charge for debentures)<\/p>\n

                                      RELAXATION IN RESPECT OF E-FORM AMID ON 03RD MAY 2021<\/strong><\/p>\n

                                      Ministry of Corporate Affairs has issued Circulars on May 03, 2021 as Relaxation\u00a0thanks to\u00a0Covid, in Companies Act, 2013 for filing of certain form with ROC. Except below mentioned form any form having\u00a0maturity\u00a0between 01st April 2021 to 30th May, 2021\u00a0may be\u00a0file till 31st July, 2021. (Due date of CHG-1, CHG-4 and CHG-9\u00a0aren’t\u00a0extended by this circular)<\/p>\n\n\n\n\n\n\n\n
                                      S. NO.<\/strong><\/td>\nFORM<\/strong><\/td>\nPURPOSE<\/strong><\/td>\nRELEVANT PERIOD<\/strong><\/td>\nDUE DATE<\/strong><\/td>\nDETAILS<\/strong><\/td>\nEXTENDED DUE DATE<\/strong><\/td>\n<\/tr>\n
                                      1<\/td>\nMSME-1<\/td>\nFURNISHING OF HALF YEARLY RETURN IN RESPECT OF OUTSTANDING PAYMENTS TO MICRO OR SMALL ENTERPRISES<\/td>\nHALF YEARLY
                                      \n(OCT \u2013 MAR)<\/td>\n                                      		30-APRIL-2021<\/td>\nAPPLICABLE ON ALL TYPE OF COMPANIES<\/td>\n31-JUL-21<\/td>\n<\/tr>\n
                                      2<\/td>\nPAS-6<\/td>\nRECONCILIATION OF SHARE CAPITAL AUDIT<\/td>\nHALF YEARLY
                                      \n(OCT \u2013 MAR)<\/td>\n                                      		30-MAY-21<\/td>\nAPPLICABLE ON UNLISTED PUBLIC COMPANIES<\/td>\n31-JUL-21<\/td>\n<\/tr>\n
                                      3<\/td>\nLLP-11<\/td>\nANNUAL RETURN OF LLP<\/td>\nYEARLY<\/td>\n30-MAY-21<\/td>\nAPPLICABLE TO ALL LLP\u2019S<\/td>\n31-JUL-21<\/td>\n<\/tr>\n
                                      4<\/td>\nFC-4<\/td>\nANNUAL RETURN OF FOREIGN COMPANY<\/td>\nYEARLY<\/td>\n30-MAY-21<\/td>\nAPPLICABLE ON BRANCH, PROJECT AND LIASON OFFICE<\/td>\n31-JUL-21<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                       <\/p>\n

                                      LATEST UPDATES PROVIDED BY MCA <\/strong><\/p>\n

                                      Here\u00a0we’ve got\u00a0informed and notified readers with all\u00a0the newest\u00a0updates\u00a0within the\u00a0company law of MCA. Find notifications, amendments, updates, relevant sections, etc. with complete accuracy. Be updated and incorporate all\u00a0the newest\u00a0changes into your company\u00a0house\u00a0and notify further to your tax professional network\u00a0to form\u00a0them\u00a0conscious of\u00a0recent changes\u00a0within the\u00a0company law under MCA.<\/p>\n

                                      Company law\u00a0could be a\u00a0collection of laws that govern the working and conduct of\u00a0the businesses. Company\u00a0is taken into account\u00a0to be\u00a0a man-made\u00a0person\u00a0within the\u00a0eyes of law\u00a0that’s\u00a0formed by\u00a0a bunch\u00a0of people\u00a0for\u00a0the aim\u00a0of business, so company law\u00a0is ready\u00a0up as\u00a0a collection\u00a0of rules and provisions\u00a0associated with\u00a0companies. It consists of procedures and norms regarding the incorporation, funding, working, and death of\u00a0the corporate. Company law states the legal liabilities of\u00a0the corporate\u00a0for\u00a0the graceful\u00a0run for\u00a0a longer\u00a0period\u00a0of time. It tells how the parties\u00a0associated with\u00a0the corporate\u00a0will interact with\u00a0one another\u00a0and with\u00a0the corporate. Company law\u00a0is additionally\u00a0called business law or corporate law.<\/p>\n

                                      The Companies Act, 2013 consists of 29 chapters divided into 470 sections and further sub-sections detailing the laws\u00a0associated with\u00a0the conduct\u00a0of assorted\u00a0companies. Non-compliance of\u00a0the businesses\u00a0Act by different parties or individuals\u00a0associated with\u00a0the corporate\u00a0can attract penalties, fines, prison, or\u00a0another\u00a0serious punishment\u00a0in keeping with\u00a0the criminal or civil offense committed by him. The cases\u00a0associated with\u00a0companies are heard by the National Company Law Tribunal (NCLT).<\/p>\n

                                       <\/p>\n

                                      MONTHLY UPDATES FOR 2021<\/strong><\/span><\/h3>\n

                                      07th July 2021<\/p>\n

                                       <\/p>\n

                                      Filling be made from post of Assistant, on deputation basis,\u00a0in numerous\u00a0National Company Law Tribunal (NCLT) Benches.<\/p>\n

                                      01st July 2021<\/p>\n

                                       <\/p>\n

                                      MCA extended the due date for filing of e-form CFSS-2020\u00a0and the same can now be filed till 31st August 2021<\/p>\n

                                      30th June 2021<\/p>\n

                                       <\/p>\n

                                      Relaxation has been provided in respect of levy of additional fees for filing of certain Forms under\u00a0the companies\u00a0Act, 2013 and LLP Act 2008.<\/p>\n

                                      Relaxation\u00a0has been provided in respect of due date\u00a0for filing certain forms\u00a0associated with\u00a0creation or modification of charges under\u00a0the companies\u00a0Act, 2013.<\/p>\n

                                       <\/p>\n

                                      24th June 2021<\/p>\n

                                       <\/p>\n

                                      Clarification has been provided in respect of passing of ordinary and special resolutions.<\/p>\n

                                      23rd June 2021<\/p>\n

                                       <\/p>\n

                                      ICSI (Institute of Company Secretary of India) department revised the\u00a0date\u00a0of ECSIN and UDIN amnesty scheme 2021\u00a0thanks to\u00a0the second wave COVID-19.<\/p>\n

                                      Amendments made to Companies accounting standards rules, 2021.<\/p>\n

                                       <\/p>\n

                                      18th June 2021<\/p>\n

                                       <\/p>\n

                                      Companies (Indian Accounting Standards) Amendment Rules, 2021 introduced.<\/p>\n

                                      Notification in respect of Companies Creation and Maintenance of databank of Independent Directors Amendment Rules, 2021.<\/p>\n

                                      16th June 2021<\/p>\n

                                       <\/p>\n

                                      Approval Granted for Report &\u00a0budget\u00a0via Video Conferencing<\/p>\n

                                      Certain changes have been proposed under the Covid Pandemic and Advancement in technology has persuaded the Ministry of Corporate Affairs (MCA). The Board of Directors has not been empowered to approve Financial Statements, Board\u2019s Report via Video Conferencing.<\/p>\n

                                      Also, the govt\u00a0notified\u00a0under the Companies\u00a0(Meetings of Board and its Powers) Amendment Rules, 2021, providing to alter\u00a0the Companies\u00a0(Meetings of Board and its Powers) Rules, 2014.<\/p>\n

                                       <\/p>\n

                                      15th June 2021<\/p>\n

                                       <\/p>\n

                                      Nitin Gadkari declared relaxation and easier way of registering of MSMEs (Micro, Small, and Medium Enterprises). The same can be made only using PAN and Aadhaar card.<\/p>\n

                                      07th June 2021<\/p>\n

                                       <\/p>\n

                                      Notification has been posted in respect of Companies (Incorporation) 4th Amendment Rules 2021.<\/p>\n

                                       <\/p>\n

                                      20th May 2021<\/p>\n

                                       <\/p>\n

                                      Clarification has been provided in respect of offsetting\u00a0the surplus\u00a0CSR spent for FY 2019-20.<\/p>\n

                                      13th May 2021<\/p>\n

                                       <\/p>\n

                                      Notification in respect of list of forms\u00a0on which the\u00a0additional fee has been waived off as per Circular no. 06\/2021 and 07\/2021.<\/p>\n

                                       <\/p>\n

                                      11th May 2021<\/p>\n

                                       <\/p>\n

                                      Extension\u00a0has been provided in respect of\u00a0last date for receipt of Application for Recruitment for the Post of Driver in NFRA on Deputation\/ Re-employment.<\/p>\n

                                       <\/p>\n

                                      06th May 2021<\/p>\n

                                       <\/p>\n

                                      Clarification has been provided in respect of spending of CSR funds for \u2018creating health infrastructure for COVID care\u2019, \u2018establishment of medical oxygen generation and storage plants\u2019 etc.<\/p>\n

                                      04th May 2021<\/p>\n

                                       <\/p>\n

                                      MCA issued Circular Number 06\/2021 and Number 07\/2021 on 3rd May, 2021, intended towards the stakeholders for filing of various forms due for filing during 01\/4\/2021 to 31\/05\/2021 under\u00a0the Companies\u00a0Act, 2013\/LLP Act, 2008 by 31st July, 2021 without payment of additional fees.<\/p>\n

                                       <\/p>\n

                                      Clarification has been provided in respect of gap between two board meetings under section 173 of\u00a0the companies\u00a0Act, 2013 (CA-13).<\/p>\n

                                      Relaxation\u00a0has been provided in respect of due date\u00a0for filing of forms\u00a0associated with\u00a0creation or modification of charges under\u00a0the companies\u00a0Act, 2013.<\/p>\n

                                      Relaxation\u00a0has been provided in respect of due date\u00a0for filing certain forms under\u00a0the companies\u00a0Act, 2013.<\/p>\n

                                      23rd April 2021<\/p>\n

                                       <\/p>\n

                                      Clarification has been provided in respect of spending of CSR funds in\u00a0temporary COVID Care facilities and makeshift hospitals-reg.<\/p>\n

                                       <\/p>\n

                                      19th April 2021<\/p>\n

                                       <\/p>\n

                                      ICSI requested MCA for extension of the\u00a0due date\u00a0of the MSME form.1, PAS-6 and form 11- LLP.<\/p>\n

                                       <\/p>\n

                                      14th April 2021<\/p>\n

                                       <\/p>\n

                                      Publication of notice has been made in respect of u\/s 75 of the LLP Act, 2008 along with Rule 37 (2) of\u00a0limited liability\u00a0Partnership Rules.<\/p>\n

                                      Clarification has been provided in respect of Insolvency and Bankruptcy (Pre-Packaged Insolvency Resolution Process) Rules.<\/p>\n

                                      09th April 2021<\/p>\n

                                       <\/p>\n

                                      Notification has been provided in respect of section 4 of Insolvency and Bankruptcy Code, 2016.<\/p>\n

                                      Engagement of Young Professionals (YPs) in Ministry of Corporate Affairs on contract basis.<\/p>\n

                                       <\/p>\n

                                      08th April 2021<\/p>\n

                                       <\/p>\n

                                      Notice issued in respect of Corrigenda-Insolvency and Bankruptcy Code (Amendment) Ordinances, 2021.<\/p>\n

                                      Clarification has been provided in respect of Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021.<\/p>\n

                                      01st April 2021<\/p>\n

                                       <\/p>\n

                                      Introduction of Company (Accounts) Second Amendment Rules, 2021.<\/p>\n

                                      Extension\u00a0has been provided in respect of due date for filing of application for the posts of AGM and below in NFRA at\u00a0new Delhi\u00a0on deputation\/short term contract basis.<\/p>\n

                                      Introduction of Companies (Audit and Auditors) Second Amendment Rules, 2021.<\/p>\n

                                      Notice in respect of filing of revised E-form INC-6 as per Companies (Incorporation) Second Amendment Rules, 2021.<\/p>\n

                                      Notice in respect of availability of CSR-1 Form for filing as e-Form.<\/p>\n

                                       <\/p>\n

                                      24th March 2021<\/p>\n

                                       <\/p>\n

                                      Commencement notification dated 24.03.2021.<\/p>\n

                                      Notice issued in respect of amendment made to Schedule III to\u00a0the Companies\u00a0Act, 2013.<\/p>\n

                                      Introduction of Companies (Audit and Auditors) Amendment Rules, 2021.<\/p>\n

                                      Introduction of Company (Accounts) amendment Rules, 2021.<\/p>\n

                                      Extension has been provided in respect of due date for filing of Application for recruitment for the post of Driver in NFRA on Deputation\/Re-employment.<\/p>\n

                                      19th March 2021<\/p>\n

                                       <\/p>\n

                                      Notice has been issued in respect of inviting applications for engagement of Retired Principal Private Secretary (PPS) \/Private Secretary (PS)\/ Personal Assistant (PA) from Central Government as consultants in NFRA.<\/p>\n

                                      Commencement of Notification provided on 18th March 2021.<\/p>\n

                                      Amendment has been made to Schedule V of\u00a0the companies\u00a0Act, 2013.<\/p>\n

                                      08th March 2021<\/p>\n

                                       <\/p>\n

                                      MCA notified about the 3rd Amendment Rules, 2021 made in Form INC-35 AGILE-PRO\u00a0a part of\u00a0SPICe+.<\/p>\n

                                      MCA issues notification in respect of brand-new\u00a0Amendment Rules, 2021 for MGT-7, One Person Company (OPC)\u00a0and Small\u00a0Company.<\/p>\n

                                      MSME issues notification in respect of Non-mandatory GSTIN for MSME Udyam Registration.<\/p>\n

                                      Introduction of filling\u00a0from\u00a0posts of AGM and below in NFRA at\u00a0New Delhi\u00a0on Deputation\/Short term Contract basis.<\/p>\n

                                       <\/p>\n

                                      05th March 2021<\/p>\n

                                       <\/p>\n

                                      Commencement of notification provided on 05 March 2021.<\/p>\n

                                      25th February 2021<\/p>\n

                                       <\/p>\n

                                      Press release in respect of MCA signing Data Exchange MoU with CBIC.<\/p>\n

                                      Notification in respect of extension of time period for Research Proposals under \u201cFunding Research and Studies, Workshops and Conference, Etc.\u201d under the plan scheme \u201cCorporate Data Management\u201d.<\/p>\n

                                       <\/p>\n

                                      22nd February 2021<\/p>\n

                                       <\/p>\n

                                      Introduction of Companies (Specification and definitions details) 2nd Amendment Rules 2021.<\/p>\n

                                      Notice for filling\u00a0of\u00a0posts of Driver in NFRA at\u00a0New Delhi\u00a0on Deputation\/Re-employment.<\/p>\n

                                       <\/p>\n

                                      19th February 2021<\/p>\n

                                       <\/p>\n

                                      Notification in respect of proposed changes to be made under section 67(1) of LLP Act, 2008, being extended to Sub- sections (1) to (11) of section 90, Sub- sections (1) and (2) of section 164, Sub-sections (1) and (3) to (6) of section 165, Sub-section (1) to (3) of section 167, Sub-section (5) of section 206, sub-section (3) of section 207, Sub-sections (1) to (3) of section 252 and Sub-sections (1) to (4) of Section 439 of\u00a0the companies\u00a0Act, 2013.<\/p>\n

                                       <\/p>\n

                                      17th February 2021<\/p>\n

                                       <\/p>\n

                                      Notice issued in respect of Research Proposals under \u201cFunding Research and Studies, Workshops and Conference, Etc.\u201d under the plan scheme \u201cCorporate Data Management\u201d.<\/p>\n

                                       <\/p>\n

                                      12th February 2021<\/p>\n

                                       <\/p>\n

                                      Introduction of new functionality as\u00a0a part of\u00a0SPICe+ Part A in line with Rule 9A \u2018Extension of reservation of name in certain cases\u2019 of\u00a0the companies\u00a0(Incorporation) Third Amendment Rules, 2020 with effect from 26th January 2021.<\/p>\n

                                      Notice in respect of restoration of Scheme for condonation of delay for companies between 01 December 2020 and 31 December 2020 u\/s 252 vide circular no. 03\/2021, be effective from 01st February 2021. approach the ROCs at the earliest and shall not wait till the last date.\u201d<\/p>\n

                                      5th February 2021<\/p>\n

                                       <\/p>\n

                                      MCA provided notice for introduction of MCA21 Version 3.0 in Fiscal 2021-22 with three modules\u00a0like\u00a0e-Adjudication, e-Consultation, and Compliance Management.<\/p>\n

                                      3rd February 2021<\/p>\n

                                       <\/p>\n

                                      Introduction of Companies (Incorporation) 2nd Amendment Rules 2021.<\/p>\n

                                      Introduction of Companies (Specification of Definition details) Amendment Rules 2021.<\/p>\n

                                      Introduction of Companies (compromises, arrangements and amalgamations) Amendment Rules 2021.<\/p>\n

                                      1st February 2021<\/p>\n

                                       <\/p>\n

                                      FM provided for the introduction of MCA 21 V3.0, that will be supported with modules for e-scrutiny and e-adjudication.<\/p>\n

                                      Under the companies\u00a0Act, 2013, decriminalization of LLP Act, 2008\u00a0shall not longer be executed.<\/p>\n

                                      MCA provided for relaxation on levy of additional fees in respect of all AOC-4 e-forms till 31\/03\/2021.<\/p>\n

                                      27th January 2021<\/p>\n

                                       <\/p>\n

                                      Introduction of New \u2018Extend\u2019 functionality will be introduced as\u00a0a part of\u00a0SPICe+ Part A in line with Rule 9A \u2018Extension of reservation of name in certain cases\u2019 of\u00a0the companies\u00a0(Incorporation) Third Amendment Rules, 2020 and the same shall be effective from 26th January 2021.<\/p>\n

                                       <\/p>\n

                                      22th January 2021<\/p>\n

                                       <\/p>\n

                                      Introduction of Companies (CSR Policy) Amendment Rules, 2021.<\/p>\n

                                      21st January 2021<\/p>\n

                                       <\/p>\n

                                      Notification S.0. 220(E).\u00a0issued in the\u00a0Gazette of India (Extra-Ordinary) in Hindi & English -in respect of authorization under Section 272 (1)(e) of Companies Act, 2013 with corrigendum S.0. 222(E).<\/p>\n

                                      19th January 2021<\/p>\n

                                      Notice inviting comments on the report of\u00a0the Company\u00a0Law Committee on Decriminalization of the\u00a0limited liability\u00a0Partnership Act, 2008.<\/p>\n

                                      Posting of Company\u00a0Law Committee\u2019s report on Decriminalization of The\u00a0limited liability\u00a0Partnership Act, 2008.<\/p>\n

                                      15th January 2021<\/p>\n

                                       <\/p>\n

                                      Extension of due date for filing CFSS e-forms 2020 under\u00a0the Companies\u00a0Act, has been extended to 31\/03\/2021.<\/p>\n

                                      Notice issued in respect of filing if e-form for Companies\u00a0fresh start\u00a0scheme (CFSS-2020) form and the same shall be applicable w.e.f 16th January 2021.<\/p>\n

                                      13th January 2021<\/p>\n

                                      Clarification has been provided in respect of spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination program.<\/p>\n

                                      9th January 2021<\/p>\n

                                      Notification in respect of portal maintenance activity scheduled to take place at 10:00pm (09th Jan\u201921- Saturday) to 08:00am (10th Jan\u201921- Sunday).<\/p>\n

                                      8th January 2021<\/p>\n

                                      Notice issued for invitation of comments from the general public on Pre-packaged Insolvency Resolution Process under Insolvency and Bankruptcy Code, 2016.<\/p>\n

                                      2nd January 2021<\/p>\n

                                      Notification in respect of filling\u00a0the post\u00a0of financial\u00a0Adviser\u00a0within the\u00a0National Company Law Tribunal (NCL T) under the Ministry of Corporate Affairs.<\/p>\n

                                      1st January 2021<\/p>\n

                                      Stakeholders are provided that\u00a0there’s\u00a0no change\u00a0within the\u00a0additional fee logic of e-form MGT-7 and AoC-4\/AOC-4 XBRL\/AOC-4 CFS\/AOC-4 NBFC for the FY 2019-20 w.e.f 01 January 2021 since extension was provided\u00a0to any or all\u00a0the businesses\u00a0for conducting AGM and not for filing\u00a0the shape. Hence, the\u00a0maturity date\u00a0of form filing shall be computed\u00a0supported\u00a0the particular\u00a0date of AGM or\u00a0maturity\/extended due date of AGM\u00a0because the\u00a0case\u00a0is also. Post 31st December 2020, additional fee shall be applicable from\u00a0the particular\u00a0date of AGM or\u00a0date\/extended due date of AGM + 30\/60 days\u00a0because the\u00a0case\u00a0could also be\u00a0and Rs.100 per day shall be charged\u00a0ranging from\u00a0such day\u00a0whether or not\u00a0such date falls\u00a0before\u00a031st December 2020.<\/p>\n

                                      Stakeholders are requested to note that\u00a0the SRN of\u00a0the application\u00a0filed for extension\u2019 (GNL-1) in e-form MGT-7\u00a0is formed\u00a0optional for FY 2019-20 w.e.f 01 January 2021\u00a0because of\u00a0blanket extension provided for all companies to conduct AGM. Consequently, e-Form MGT-7 has been revised on MCA21 Company Forms Download page w.e.f 1st January, 2021.<\/p>\n

                                      Also, the due date for filing DIR-3 KYC for\u00a0financial year\u00a02019-20 has expired on 31st December 2020 and the process\u00a0of deactivating the non-compliant DINs shall be completed shortly. Thus, the web service DIR-3 KYC shall not be available for filing during the pendency of this process.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                      RELAXATION PROVIDED BY MINISTRY OF CORPORATE AFFAIRS ON FILLING FORMS\u00a0 BRIEF INTRODUCTION We all\u00a0understand how\u00a0hard this COVID pandemic hit us physically, mentally and financially\u00a0likewise. We had to lock ourselves in\u00a0our homes\u00a0to cut back\u00a0its impact as we were left with no other better option.\u00a0the govt.\u00a0imposed a lockdown also\u00a0because of\u00a0which\u00a0it had been\u00a0impracticable\u00a0for us all to abide by …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/pages\/13400"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=13400"}],"version-history":[{"count":1,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/pages\/13400\/revisions"}],"predecessor-version":[{"id":13402,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/pages\/13400\/revisions\/13402"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=13400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}