FAQ’s on MCA Extension of due date of filing 46 Form on MCA V-3 Portal

MCA issued General Circular No. 03/2023 on 07th Feb 2023 subject to extension for time of filing of 45 company e-forms and PAS-03 in MCA 21 without additional fees.

This circular is in continuation of General Circular No 01/2023 dated 09.01.2023 (in which MCA has already given extension of 15 days from due date if due date fall b/w 07.01.2023 to 22.01.2023), it has decided to allow further additional time of 15 days for filing of these 45 forms without additional fees.

Any PAS-3 due date falling b/w 20.01.2023 and 06.02.2023 can be file without additional fees with in 15 days from 06.02.2023.

Important Point:

1. There is no extension for Spice Part A and Part B for any period.

2. Extension available if Due date of any form out of 45 forms on or after 07.01.2023.

3. Extension for PAS-3 only in case when Due date fall b/w 20.01.2023 to 06.02.2023.

Question and Answers

Que 1: What if Any of these 45 forms are in resubmission on 7^th January 2023 (except Spice Part B)? (DG)

Ans 1: As per update appearing on MCA Website, all the stake holder advised that no such form should be pending for resubmission. Therefore, one can opine that out of 45 forms, if any form was on resubmission on 07.01.2023 the Company have to file fresh form on MCA V-3 (DG)

Que 2: If Due Date of Any form out of 45 forms falls between 07-01.2023 to 06.02.2023, what shall be extended due date for such forms? (DG)

Ans 2: As per notification issued by MCA on 09.01.2023 & 07.02.2023, if Due Date of any 46 forms falls b/w 07-01.2023 to 06.02.2023 then such form can be file in next 30 days. (DG)

Example: DG

a) If Due Date of MGT-14 was 19^th January 2023 then such MGT-14 can be file till 18.02.2023 [19.01.2023+30]. DG

b) If Due Date of INC-28 was 21.01.2023 then such INC-28 can be file till 20.02.2023 [21.01.2023+30]. DG

c) If Due Date of DIR-12 was 01.02.2023 then such INC-28 can be file till 03.03.2023 [01.02.2023+30]. DG

d) If Due Date of INC-20A was 06.02.2023 then such INC-20A can be file till 08.03.2023 [06.02.2023+30]. DG

Que 3: If Due Date of PAS-3 falls between 20-01.2023 to 06.02.2023, what shall be extended due date for such forms? (DG)

Ans 3: As per notification issued by MCA 07.02.2023, if Due Date of any PAS-3 forms falls b/w 20-01.2023 to 06.02.2023 then such PAS-3 can be file without additional fees in 15 days from 06.02.2023. (DG)

Example:

a) If Due Date of PAS-3 was 19^th January 2023 then such PAS-3 can be file till 19.01.2023 only. DG

b) If Due Date of PAS-3 was 21.01.2023 then such PAS-3 can be file till 21.02.2023 [06.02.2023+15]. DG

c) If Due Date of PAS-3 was 01.02.2023 then such PAS-3 can be file till 21.02.2023 [06.02.2023+15]. DG

d) If Due Date of PAS-3 was 06.02.2023 then such PAS-3 can be file till 21.02.2023 [06.02.2023+15]. DG

e) If Due Date of PAS-3 was 07.02.2023 then such PAS-3 can be file till 07.02.2023 [No extension]. DG

Que 4: If Due Date of Spice Part B forms falls between 07-01.2023 to 06.02.2023, what shall be extended due date for such forms? (DG)

Ans 4: As per notification issued by MCA on 09.01.2023 & 07.02.2023, there is no extension given for Spice Part B. (DG)

Que 5: If Expiry of name approval form i.e. Spice Part A falls between 07­01.2023 to 06.02.2023, what shall be extended due date for such forms? (DG)

Ans 5: As per notification issued by MCA on 09.01.2023 & 07.02.2023, there is no extension given for Spice Part A. After expiry it is required to apply for the name again. (DG)

Que 06: If a Name of Company is already approved in MCA V-2 then what are the factors to be consider while Incorporating Company on V-3? (DG)

Ans 06: Following points shall be keep in mind:(DG)

– To convert the MCA V-2 ID (from whom name approved) in MCA V-3 ID. – MCA V-3 ID Register/ Business User any can be used (DG)

Que 07: When the name gets approved in Spice+ Part A on V-2 Portal. What is the process of filing of Part B at MCA V-3 Portal? (DG)

Ans 07: Click on ‘Mini Dashboard’ tab available against Spice+ Part A SRN displayed on the Dashboard. This will enable the Part B section of Spice+ form.

So, all the Names approved in in V-2 Portal shall be available for filing on MCA V-3 Portal.(DG).

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