FAQs: Relaxations of time of filling of Companies/LLP/Charge Forms

Article contains FAQ’s on Relaxations of time of filling of MCA forms for Companies and LLP except Charge Forms and FAQ’s on Relaxations of time of filling of CHARGE form (Creation & Modification of Charge)

A. FAQ’s on Relaxations of time of filling of MCA forms for Companies and LLP except Charge Forms which Due between 01-04-2021 to 30-05-2021

Quick Question:

1. Whether all the forms of Companies Act covered under this Circular?

As per General Circular No. 06/2021 dated 03/05/2021, all the forms except (CHG-1, CHG-9 and CHG-4) are covered under this circular.

Relaxation for CHG-1, CHG-9 and CHG-4 is been provided separately vide General Circular No. 07/2021 dated 03/05/2021

2. Whether General Circular No. 06/2021 dated 03/05/2021 applicable on e-form DPT-3?

As per circular, it will be applicable on e-form whose due dates fall between period 01^st April, 2021 to 31^st May 2021. However, due date of DPT-3 is 30^th June.

Therefore, e-form DPT-3 can’t get relaxation under this circular.

Even after this circular, Due Date of DPT-3 shall be 30^th June, 2021.

3. Whether General Circular No. 06/2021 dated 03/05/2021 applicable on e-form LLP-11?

As per General Circular No. 06/2021 dated 03/05/2021, it will be applicable on e-form whose due dates fall between period 01^st April, 2021 to 31^st May 2021. However, due date of LLP-11 is 30^thMay.

Therefore, e-form LLP-11 will get relaxation under this circular.

Therefore, after this circular, Due Date of LLP-11 shall be 31^st July, 2021.

4. If due date of any form was on or before 31^st March, 2021, whether such form can be file under this circular without additional fees?

All the forms having due date between 01^st April, 2021 to 31^st May, 2021 shall be part of this scheme.

In the given questions, due date of form was before 01^st April, 2021 therefore, such form will not get benefit under this circular.

5. Any even based forms having due date between 01st April, 2021 to 31st May, 2021 shall become part of this scheme?

Eg: Company passed special resolution on 15th March. Due date of filing of such MGT-14 become 14th April (30 days from date of passing of resolution)

As circular is very clear that, All the forms having due date between 01^st April, 2021 to 31^st May, 2021 shall be part of this scheme. In the given example due date of MGT-14 falls during the given circular period. Therefore, MGT-14 will get benefit of circular and can be file till 31^st July, 2021.

6. If a company has already filed a from after due date before issuance of this circular i.e. 03^rd May, 2021 with additional fees. Whether company can apply for refund of such fees?

There is no provisions of refund of fees in the circular. Therefore, if Company has already filed form with additional fees, they cant claim refund for the same.

7. Whether this circular applicable on e-form NDH-3?

As per circular, it will be applicable on e-form whose due dates fall between period 01^st April, 2021 to 31^st May 2021. However, due date of NDH-3 is 30^thApril.Therefore, e-form NDH-3 will get relaxation under this circular.

Therefore, after this circular, Due Date of NDH-3 shall be 31^st July, 2021.

B. FAQ’s on Relaxations of time of filling of CHARGE form (Creation & Modification of Charge)

Relaxation as Provided vide General Circular No. 07/2021 dated 03/05/2021

1. If Charge is created/ modified on or before December 02, 2020. Company fails to file such form. Whether such Company can take benefit of Circular dated 03^rd May, 2021?

As per applicability of Scheme. If 120 days already been expired on April 01, 2021, then such form can’t take benefit of this Circular.

In the given question charge created/ modified on or before December 02, 2020 therefore, 120 days already passed on April 01, 2021.

Therefore, no benefit of this circular to such Companies.

2. If any company file CHG-1/ CHG-9 during (01/04/2021 to 03/05/2021) with additional fees as well as advolerum fees, whether such company can file form for refund of fees other than actual from fees from MCA?

It is specifically mentioned in scheme, If the form i.e. CHG-1 and CHG-9 had already been filed before the date of Circular (i.e. May 03, 2021) then such form can’t take benefit of scheme. Therefore, not eligible for any refund.

3. Whether company can take benefit of this circular for filing of e-form CHG-4 between 01/04/2021 to 30/05/2021?

This circular shall not be apply for filing of e-form CHG-4. Time limit and additional fees for filing of e-form CHg-4 is same as per law without any relaxation.

4. If (maximum time for filing of form expired) 120 days from date of creation/ modification of charge has already been expired before 01.04.2021, then whether Company can take benefit of this circular?

If maximum period (120 days) for filing of e-form CHG-1/CHG-9 has been already been expired on 01^st April, 2021 then company can’t take any benefit of this scheme and can’t file such form with ROC.

5. If Charge created on 14^th February, 2021, then what shall be due date of filing of such form as per this circular?

S. No.	Due Date
	30 days	60 days	120 days
1.	16.03.2021	15.04.2021	14.06.2021
Normal Due Date	Normal Fees	Normal + Additional Fees	Normal+ Addi+ Advol Fees
2.	16.03.2021	31/03/2021 (45)	30/05/2021	15/06/2021	14/08/2021
Extended Due Date	Normal Fees	Normal + Additional Fees	Normal + Additional Fees	Normal + Additional Fees	Normal+ Addi+ Advol Fees

• To Calculate 120 days of filing of CHG-1 & CHG-9 period from 01^st April, 2021 to 30^th May, 2021 shall not be include.

6. If 01^st April, 2021 was the 25^th day from the date of creation of Charge, but company file such form on 01^st June, 2021, whether Company is required to pay additional fees?

As per circular, period from 01^st April to 30^th May shall not be count for calculate of 120 days of filing of e-form CHG-1. Therefore, if 01^st April, 2021 was 25^th Day from creation of Charge then 01^st June 2021 shall be considered as 26^th Day.

7. If 01^st April, 2021 was the 55^th day from the date of creation of Charge, but company file such form on 01^st June, 2021, then how much fees company required to pay?

As per circular, period from 01^st April to 30^th May shall not be count for calculate of 120 days of filing of e-form CHG-1. Therefore, if 01^st April, 2021 was 55^th Day from creation of Charge then 01^st June 2021 shall be considered as 56^th Day.

As 1^st June, 2021 shall be considered as 56^th Day (before 60 days after 30 days) therefore, company required to pay normal fees as well as additional fees.

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Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).

Disclaimer: The entire contents of this document have been prepared based on the relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information.