Extend due dates of CFSS, LLPSS, Charge Forms, Meetings

TG Team 05 Jan 2021 63,066 Views 3 comments Print Company Law | Featured, News

ICSI has made a representation to Ministry of Corporate Affairs and requested for extension of due dates of Companies Fresh Start Scheme, 2020 (CFSS- 2020), LLP Settlement Scheme, 2020, Scheme for relaxation of time for filing forms related to creation or modification of charges under the Act, Holding Board Meeting through Video Conferencing and Companies to hold EGMs or transact business through postal ballots through VC or OAVM. Full Text of their representation is as follows-

THE INSTITUTE OF Company Secretaries of India
IN PURSUIT OF PROFESSIONAL EXCELLENCE
Statutory body under an Act of Parliament
(Under the jurisdiction of Ministry of Corporate Affairs)

MCA: December: 2020

24th December, 2020

Shri Rajesh Verma, IAS
Secretary
Ministry of Corporate Affairs
Government of India
Shastri Bhawan
Dr.Rajendra Prasad Road
New Delhi -110001

Subject: Request for extension of timelines due to COVID-19-reg.

Respected Sir,

We extend our heartfelt gratitude towards to the Ministry of Corporate Affairs (MCA) for having extended various relaxations to the corporate and other stakeholders in the times of Covid 19. As you are kindly aware that impact of Covid 19 pandemic is not yet over and the stakeholders are still facing significant challenges in undertaking the functions smoothly.

Considering the ongoing situation, we request you to consider further relaxation in due dates of the following compliances:

S. No.	MCA Notification / Circular no. & Date	Detail	Suggestion
1.	General Circular No. 12/2020 dated 30^th March, 2020General Circular No. 30/2020 dated 28^th September, 2020	Companies Fresh Start Scheme, 2020 (CFSS- 2020) The Companies Fresh Start Scheme was introduced on the 1st April, 2020. The scheme offered one-time opportunity to the defaulting companies to file the pending documents without charging higher additional fees on any delay with the MCA. The said scheme was extended till 31st December, 2020.	The scheme may extended upto 31^st March, 2021.
2.	General Circular No. 13/2020 dated 30^th March, 2020General Circular No. 31/2020 dated 28^th September, 2020General Circular No. 37/2020 dated 9^thNovember, 2020	LLP Settlement Scheme, 2020 The LLP Settlement Scheme was introduced on the 1st April, 2020. The scheme offered one-time opportunity to the defaulting LLPs to file the pending documents without charging higher additional fees on any delay with the MCA. The said scheme was extended till 31st December, 2020.	The scheme may extended upto 31^st March, 2021 and accordingly the due date for filing belated documents may be extended
3.	General Circular No. 23/2020 dated 17^th June, 2020 General Circular No. 32/2020 dated 28^th September, 2020	Scheme for relaxation of time for filing forms related to creation or modification of charges under the Act The scheme is available which granted relaxation in filing of Form No. CHG-1 and Form No. CHG9 by a company or a charge holder which has been extended till 31^st December, 2020.	The period may be extended upto 31 ^stMarch, 2021.
4.	MCA Notification no. GSR 186 (E) dated 19th March, 2020 MCA Notification no. 395(E) dated 23rd June, 2020 MCA Notification no. G.S.R. 590(E) dated September 28, 2020	Holding Board Meeting through Video Conferencing In terms of the provisions of Rule 4 of the Companies (Meetings of Board and its Powers) Rules, 2014, certain matters at the Board Meeting shall not be dealt with in any meeting through video conferencing or other audio-visual means. The said provisions were relaxed and such matters were allowed to be conducted through Video Conferencing till 31st December, 2020.	This relaxation may be extended up to 31st March, 2021.
5.	General Circular No. 14/2020 dated 8th April, 2020 General Circular No. 17/2020 dated 13th April, 2020 General Circular No. 22/2020 dated 15th June, 2020 General Circular No. 33/2020 dated 28th September, 2020	Companies to hold EGMs or transact business through postal ballots through VC or OAVM The MCA has allowed companies to conduct their EGMs through VC or OAVM or transact items through postal ballot in accordance with the framework provided in the Circulars upto 31st December, 2020.	This relaxation may be extended up to 31st March, 2021.

We hope that the above submissions which are on account of the difficulties and hardship faced by the stakeholders would be considered favorably. We shall be pleased to provide any further information in this regard on hearing from your goodself.

Thanking You,
Yours faithfully,
(CS Asish Mohan)
Secretary

Download Representation

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S. No.	Date	Association	Particulars with link
1	9 Dec 2020	Western Maharashtra Tax Practitioners	Extend due dates of Tax Audit & ITR for AY 2020–21
2	12 Dec 2020	Gujarat Sales Tax Bar	Extend GSTR-9/9A/9C due date for FY 2019-20 to 30/06/2021
3	12 Dec 2020	Chamber of Tax Consultants	Extend due dates for Tax/Transfer Pricing Audit & ITR for AY 2020-21
4	12 Dec 2020	Tax Practitioner’s Association, Indore	Extend due dates for filing Tax/TP Audit Report & ITR for AY 2020-21
5	14 Dec 2020	AGFTC, ITBC and CAA	Extend due dates of Tax Audit Reports/ITR for A.Y. 2020-21
6	15 Dec 2020	BCAS, CAA (Ahmedabad), CAA (Surat), KSCAA & LCAS	Request to Extend Due dates under GST & Income Tax
7	15 Dec 2020	Tax Bar Association, Bhilwara	Request to extend Due Date of filing of Tax Audit & ITR
8	15 Dec 2020	Direct Taxes Professionals’ Association, Kolkata	Extend due date of ITR & Tax Audit for AY 2020-21
9	16 Dec 2020	Lucknow CA Tax Practioners’ Association	Extend Due date for filing Tax Audit Report & ITR
10	16 Dec 2020	Jamshedpur Chartered Accountants	Extend Due Date of filing Tax Audit & ITR to 31.03.2021
11	13 Dec 2020	Direct Taxes Committee of ICAI	ICAI requests for extension of various Income-tax due dates
12	10 Dec 2020	Udaipur Tax Bar Association	Further extend due dates of ITR & Tax Audit Reports for FY 2019-20
13	15 Dec 2020	CA Social Affiliation (CASA)	Extend Tax/TP Audit Report & ITR filing due date for AY 2020-21
14	19 Dec 2020	Chartered Accountants Association, Jalandhar	Extend Due Dates for Tax Audit and Income Tax Return Filing
15	19 Dec 2020	All India Federation of Tax Practitioners (CZ)	Request for extension of due dates of Tax Audit Reports/ITR
16	19 Dec 2020	Vyyapaar Mandal Association, Nagore & AIMTPA	Extended Income Tax & GST Audit/Return/Compliance dates
17	17 Dec 2020	Emerging Businesses Chamber Of Commerce	Extend due dates for Income Tax Audit & Returns for AY 2020-21
18	Dec 2020	The Uttar Pradesh Tax Bar Association	Representation for Extension of time for Tax Audit & Return
19	19 Dec 2020	Tax Bar Association, Guwahati	Extend Tax Audit/ITR due dates for AY 2020-21
20	21 Dec 2020	Tax Bar Association, Guwahati	Extend due dates of GSTR-9/ GSTR-9C for FY 2018-19 & 2019-20
21	17 Dec 2020	Karnataka State Chartered Accountants Association	Waive Late Fees for Delayed Filing of GST Returns
22	15 Dec 2020	Direct Taxes Professionals’ Association	Extend Vivad Se Vishwas Scheme due date to 15.03.2021
23	15 Dec 2020	Direct Taxes Professionals’ Association	Extend due date of AGM to 31st March 2021
24	15 Dec 2020	Association of Tax payers & Professional, Agra	Extend due of GSTR-9, GSTR-9A & GSTR-9C
25	08 Dec 2020	Tax Bar Association (Regd), Allahabad	Extend due date of ITR/Tax Audit/GSTR-9/GSTR-9C
26	08 Dec 2020	Tax Consultant & Practitioners Association of Kerala	Extend due of ITR, GSTR 9, 9A & 9C for FY 2018-19 & 2019-20
27	21 Dec 2020	Tax Bar Association, Guwahati	Extend CFSS 2020 & LLP Settlement Scheme 2020 to 31.03.2021
28	22 Dec 2020	Income Tax Bar Association, Lucknow	Extend Time for filing ITR & Audit Report for A.Y 2020-21
28	22 Dec 2020	53 GST and Trade Associations	53 Associations requests Extension for GSTR 9, 9A & 9C
29	16 Dec 2020	Chandigarh Chartered Accountants Taxation Association	Extend Income Tax & GST Return & Audit due dates
30	22 Dec 2020	Bhayander CA Social Group	Request to extend Due date of Annual GST Return & Audit
31	22 Dec 2020	Luminaires Accessories Components Manufacturers Association	Extend due dates for Tax Audit & Income Tax Return filing for AY 2020-21
32	22 Dec 2020	All Professionals, Tax Payers and Stakeholders	Open letter for extension of Due dates under Income Tax and GST
33	22 Dec 2020	Punjab Accountants Association	Extend due date for filing ITR & Tax Audit Report- AY 2020-21
34	22 Dec 2020	Bhayander CA Social Group	Extend Income Tax Audit & ITR Due dates for AY 2020-21
35	23 Dec 2020	The Tax Bar Association, Odisha	Extend due dates of Audit Reports, ITRs, GST Returns, VSV Scheme
36	21 Dec 2020	Sales Tax Bar Association, Delhi	Extend Tax/TP Audit & ITR Due dates for AY 2020-21
37	23 Dec 2020	Direct Taxes Professionals’ Association	Extend Income Tax, Companies & CGST Act compliance due dates
38	24 Dec 2020	ICSI	Extend due dates of CFSS, LLPSS, Charge Forms, Meetings
39	24 Dec 2020	All Odisha Tax Advocates Association	Extend due date for filing TAR/ITR/GSTR9/9A/9C
40	25 Dec 2020	BJP Economic Cell, Rajasthan	Extend Income Tax, GST, LLP, Company Law due dates
41	23 Dec 2020	Hyderabad Chartered Accountants’ Society	Extend Due date under GST and Income Tax
42	22 Dec 2020	A. P. Tax Bar Association, Vijayawada	Extend date of filing of GSTR 9, GSTR 9C and IT returns
43	03 Jan 2021	National Company Law Tribunal Bar Association	Representation for further extension of CFSS 2020
44	25 Nov 2020	Merchants Chamber of Uttar Pradesh	Request for extension of Company Fresh Start Scheme 2020
45	04 Jan 2021	Adv. Anuj Bhatt	Request to President to take Suo-Moto cognizance of GST Issues
46	03 Jan 2021	The Chamber of Tax Consultants	Extend Income-tax due dates with humane approach
47	01 Jan 2021	WMTPA	Highly Disappointing GST Audit Due Date Extension
48	01 Jan 2021	The A.P. Tax Bar Association, Vijayawada	Extend due date of Form GSTR 9 and 9C for year 2018-19