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MCA has issued circular on Clarification on extension of CFSS vide General Circular No. 03/2021 dated January 15, 2021 in respect of clarification of extension of late filing of form. Many queries were received from professionals in in respect of this circular which includes-

1. Which companies are eligible to take benefits of extension vide General Circular No. 03/2021 dated January 15, 2021?

2. Which forms are eligible for further extension vide General Circular No. 03/2021 dated January 15, 2021?

MCA came with Scheme on March 30, 2020 for all type of companies to file their forms even after due date without additional fees till December 31, 2020. This scheme ended on 01.01.2021.

Many representations made to MCA by professional/ corporate bodies for further extension of time period of CFSS. After all these representation MCA came with extension of CFSS for certain type of companies.

Name of New Scheme:

Scheme for condonation of delay for companies restored on the Registrar of Companies Between 01.12.2020 to 31.12.2020 u/s 252 of Companies Act, 2013.

♦ Effective:

This scheme came into effect from February 01, 2021.


This scheme is applicable on Companies whose order of Revival issued by NCLT between December 01, 2020 to December 31,2020.


This scheme is not appliable on Followings:

  • Companies which was not in strike off.
  • Companies whose strike off order came on or before November 30, 2020
  • All Companies Except Companies whose revival order came b/w 01.12.2020-31.12.2020

Time Period of Scheme:

This Scheme shall be effective till March 31, 2021.

Form on which scheme is not applicable:

This Scheme shall not be applicable on following forms:

a) SH-7 for increase in authorized share capital

b) Charge related forms i.e. (CHG-1, CHG-4, CHG-8 & CHG-9)


Companies whose revival order came from NCLT in between 01.12.2020 to 31.12.2020 can file their pending forms (except forms mentioned above) with ROC without any additional fees w.e.f. 01.02.2021 to 31.03.2021.



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 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 professional advice and is subject to change without notice. I assume no responsibility for the consequences of the use of such information.

Author Bio

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary in Delhi and Steering Voice in the Corporate World. He is a competent professional having enrich post qualification experience of a decade with expertise in Corporate Law, FEMA, IBC, SEBI, View Full Profile

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May 2024