Cheers!!! Now You can file your delayed ROC forms without any additional fees.
The COVID-19 pandemic has, apart from other implications, presents an unprecedented challenge to world of work. The economic disruption caused by the pandemic is devastating millions of people are at risk of falling into extreme poverty. Millions of enterprises face an existential threat.
In this period of economic disruption, The Government of India has decided to reduce the compliance burden of the Companies under the Companies Act, 2013. The Ministry of Corporate Affairs, Government of India, vide General Circular No. 06/2021 dated 03/05/2021, had decided to provide relaxation on levy of additional fees in filing of certain forms under the Companies Act, 2013/LLP Act, 2008 which are due for filing during 01st April, 2021 to 31st May, 2021. The Circular stated that these form can be filed without any additional fee upto 31st July, 2021. The Companies are required to pay normal fee only.
Now, the Ministry of Corporate Affairs vide General Circular No. 11/2021 dated 30th June, 2021, has decided to grant the above mentioned relaxation upto 31st August, 2021. Now you can file the ROC forms, which are due for filing between 01st April, 2021 to 31st July, 2021 without any additional fee, by just paying normal filing fee. This exemption is applicable on forms other than charge related forms i.e. Form CHG-1, Form CHG-4 and Form CHG-9.
Another circular issued by Ministry of Corporate Affairs for providing relaxation for charge related forms i.e. Form CHG-1, Form CHG-4 and Form CHG-9. This General Circular No. 12/2021 provides that where the date of creation or modification of charge
a) is before 01.04.2021, but the timeline for filing such form had not expired under Section 77 of the Companies Act, 2013 as on 01.04.2021. or
b) falls on any date between 01.04.2021 to 31.07.2021 (both dates inclusive)
The Relaxation in for Form CHG-1, Form CHG-4 and Form CHG-9 is as follows:
a) In case a form is filed in respect of a situation covered under Case (a) above, the period beginning from 01.04.2021 and ending on 31.07.2021 shall not be reckoned for the purpose of counting the number of days under section 77 or section 78 of the Act. In case, the form is not filed within such period, the first day after 31.03.2021 shall be reckoned as 01.08.2021 for the purpose of counting the number of days within which the form is required to be filed under section 77 or section 78 of the Act.
b) In case a form is filed in respect of a situation covered under Case (b) above, the period beginning from the date of creation/modification of charge to 31.07.2021 shall not be reckoned for the purpose of counting of days under section 77 or section 78 of the Act. In case, the form is not filed within such period, the first day after the date of creation /modification of charge shall be reckoned as 01.08.2021 for the purpose of counting the number of days within which the form is required to be filed under section 77 or section 78 of the Act.
List of 57 ROC forms for which additional fee waiver shall be made available/ extended in line with the Circular No. 11/2021 and 12/2021
| S No. | Form Id | Form Description |
| 1. | Form CHG-1 | Application for registration of creation, modification of charge (other than those related to debentures) |
| 2. | Form CHG-9 | Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures |
| 3. | Form ADT-1 | Information to the Registrar by company for appointment of auditor |
| 4. | Form INC-22 | Notice of Situation or Change of situation of Registered Office of the Company |
| 5. | Form NDH-3 | Return of Nidhi Company for the half year ended |
| 6. | Form FC-4 | Annual Return of a Foreign Company |
| 7. | Form MSC-3 | Return of dormant companies |
| 8. | Form INC-27 | Conversion of public company into private company or private company into public company |
| 9. | Form NDH-2 | Application for extension of time |
| 10. | Form IEPF-3 | Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund |
| 11. | Form AOC-4 | Form for filing financial statement and other documents with the Registrar |
| 12. | Form AOC-4 NBFC |
Form for filing financial statement and other documents with the Registrar for NBFCs |
| 13. | Form AOC-4 XBRL |
Form for filing XBRL document in respect of financial statement and other documents with the Registrar |
| 14. | Form MGT-7 | Form for filing Annual Return by a Company |
| 15. | LLP Form-3 | Information with regard to LLP Agreement and changes, if any, made therein |
| 16. | LLP Form -11 | Annual Return of Limited Liability Partnership (LLP) |
| 17. | Form DIR-11 | Notice of resignation of a director to the Registrar |
| 18. | Form MGT-14 | Filing of Resolutions and Agreements to the Registrar |
| 19. | Form INC- 20A |
Declaration for commencement of business |
| 20. | Form MGT-15 | Form for filing Report on Annual General Meeting |
| 21. | Form PAS-6 | Reconciliation of Share Capital Audit Report (Half-yearly) |
| 22. | Form AOC- 4 CFS NBFC | Form for filing consolidated financial statements and other documents with the Registrar for NBFCs |
| 23. | Form AOC- 4 CFS | Form for filing consolidated financial statements and other documents with the Registrar |
| 24. | Form FC-1 | Information to be filed by foreign company |
| 25. | Form FC-2 | Return of alteration in the documents filed for registration by foreign company |
| 26. | Form PAS-3 | Return of allotment |
| 27. | Form MR-1 | Return of appointment of MD/WTD/Manager |
| 28. | Form INC-4 | One Person Company- Change in Member/Nominee |
| 29. | Form INC-6 | One Person Company- Application for Conversion |
| 30. | Form IEPF-5e Verification Report | Company eVerification Report |
| 31. | Form INC-20 | Intimation to Registrar of revocation/surrender of license issued under section 8 |
| 32. | Form NDH-4 | Application for declaration as Nidhi Company and for updation of status by Nidhis |
| 33. | Form IEPF-4 | Statement of shares transferred to the Investor Education and Protection Fund |
| 34. | Form GNL-3 | Details of persons / directors / charged/specified |
| 35. | Form MGT-6 | Persons not holding beneficial interest in shares |
| 36. | Form GNL-2 | Form for submission of documents with the Registrar. |
| 37. | Form ADT-3 | Notice of Resignation by the Auditor |
| 38. | Form DIR-12 | Particulars of appointment of Directors and the key managerial personnel and the changes among them |
| 39. | Form SH-11 | Return in respect of buy-back of securities |
| 40. | Form CRA-4 | Form for filing Cost Audit Report with the Central Government. |
| 41. | Form BEN-2 | Return to the Registrar in respect of declaration under section 90 |
| 42. | Form IEPF-1 | Statement of amounts credited to Investor Education and Protection Fund |
| 43. | Form IEPF-7 | Statement of amounts credited to IEPF on account of shares transferred to the fund |
| 44. | Form AOC-5 | Notice of address at which books of account are maintained |
| 45. | Form SH-7 | Notice to Registrar of any alteration of share capital |
| 46. | Form CRA-2 | Form of intimation of appointment of cost auditor by the company to Central Government |
| 47. | Form-15 | Notice for change of place of registered office |
| 48. | Form-4 | Notice of appointment, cessation, change in name/ address/ designation of a designated partner or partner. and consent to become a partner/ designated partner |
| 49. | Form-5 | Notice for change of name |
| 50. | Form-12 | Form for intimating other address for service of documents |
| 51. | Form-22 | Notice of intimation of Order of Court/ Tribunal/CLB/ Central Government to the Registrar |
| 52. | Form-29 LLP | Notice of
(A) alteration in the certificate of (B) alteration in names and addresses of any of the persons authorised to accept service on behalf of a foreign limited liability partnership (FLLP) (C) alteration in the principal place of (D) cessation to have a place of business in India |
| 53. | Form-27 LLP | Form for registration of particulars by Foreign Limited Liability Partnership (FLLP) |
| 54. | DPT-3 | Return of deposits |
| 55. | IEPF-2 | Statement of unclaimed or unpaid amounts |
| 56. | NDH-1 | Annual accounts along with the list of all principal places of business in India established by foreign company |
| 57. | FC-3 | Return of Statutory Compliances |
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