In continuation to the Ministry’s Circular no 06/2021 and 07/2021 dated 3rd May 2021, wherein relaxation was provided to Companies and LLPs in filing of forms without payment of any additional fees where it has been due for filing for a specified period of time, the Ministry has issued a clarification listing out the forms covered under such relaxation.
The list of forms where additional fees has been waived off is tabulated below:
List of Forms where additional fees has been waived off as per Circular no 06/2021 and 07/2021 dated 3rd May 2021 issued by the Ministry of Corporate Affairs*
List of forms providing waiver of additional fee as per Circular no. 06/2021 and 07/2021
| S.NO. | E-FORMS | 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 limited liability partnership 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 NPFC | 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-5 e Verification Report | Company e Verification 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 incorporation or registration; (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 business in India of FLLP (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) |
*Above list is been updated by us on 30.05.2021 based on new Table of Forms provided by MCA. MCA has first released list of 10 Such forms on 13th May 2021 and than they the revised it list of 18 forms on 22.05.2021, on 28th May 2021 they further revised the list to list of 40 Forms and and now on 3rd June 2021 they further revised the list to list of 53 Forms.
Further, it is to be noted that the relaxation w.r.t waiver off additional fees has been provided for the above referred forms which are due for filing during a specific period of time only; therefore the clarification (list of forms) has to be referred along with its respective circular issued on 3rd May 2021.
Special Note: Remaining forms having due date between 01.04.2021 to 31.05.2021 shall not be allowed benefit of waiver of additional fees upto 31.07.2021.
Source- ICAI
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Author – CS Shaenny Chhabra and can be contacted at csshaennychhabra95@gmail.com.
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.
(Republished with amendments)
Author Bio
As per General Circular No.11/2021, relaxation has been extended till 31.08.2021.
Thankyou
Will late fees for Forms of AOC – 4 and MGT – 7 for FY 19-20 will be waived?
but challan is generated with additional fee,
is there any remedy?
WHETHER THE ANNUAL FORM RELATED TO THE FY 2018-2019 CAN BE UPLOADED USING THIS CIRCULAR
Can you please inform me if there any provision to get refund the late fees already paid to the MCA in between 01.04.2021 to 31.05.2021.
additinal fee waiver is applicable for Annual Return Form 11 LLP for FY 2019-20 as well????
why AOC 4 and MGT 7 are included in waiver of additional fees list as the due for filing the same is not falling within the specified period.
As observed mca.gov.in website today 21/05/2021, I found a list of forms eligible to get a waiver of additional fee for late filing during the period of 01/04/2021 to 31/05/2021. In this list number of MCA Forms are mentioned viz., AOC-4, MGT-7 etc., Even though the forms filed after 31/05/2021 also, no additonal fee shall be levied for the period during 01/04/2021 to 31/05/2021.
still Late fees is showing while uploading form NDH-3
Changes required in the MCA-21 System to implement this decision would be informed to stakeholders through a circular. Try after that