August 7, 2021

Extension in various ROC filing till 31st August 2021

Apart from its various consequences, the COVID-19 pandemic has presented an unprecedented challenge to the world of labour. The implementation of lockdown forced various businesses to undergo serious losses and often halted the work all together as well.

Under such circumstances it would have been inhumane to expect the companies to fulfill the obligations but the Government of India has come to the rescue yet again.

The Government of India has graciously decided to ease the compliance obligations of the Companies under the Companies Act, 2013 and expended the times lines till 31st August 2021 for various ROC filing forms to be submitted without additional late filing fees.

In this article you will get an informative insight on how to file your delayed ROC form without any additional fees.

1. Relaxation in Additional Fees for ROC filing various ROC forms

By General Circular No. 06/2021 dated 03/05/2021, the Ministry of Corporate Affairs of the Government of India agreed to ease the levy of additional costs in the filing of certain documents under the Companies Act, 2013/LLP Act, 2008 that are due for filing between April 1, 2021 and May 31, 2021.

According to the Circular, these forms can be filed without paying any additional fees until July 31st. The Companies are required to pay normal fees only.

Latest Update: 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.

Furthermore, another circular that has been 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:

Is before 01.04.2021, but the timeline for filing such a form had not expired under Section 77 of the Companies Act, 2013 as on 01.04.2021; or
falls on any date between 01.04.2021 to 31.07.2021 (both dates inclusive)

2. Relaxation in Additional Fees for filing CHG-1, Form CHG-4 and Form-9

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.

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 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 CGH-1	Application for registration of creation, modification of charge (other than those related to debentures)
2	Form CGH-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 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 LiabilityPartnership (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 charges 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 intimidating other address for service of documents
51	Form-22	Notice for intimation of Order of Court/Tribunal/CLB/Central Government to the Registrar
52	Form-29 LLP	Notice of: (A) alteration in the certificate ofincorporation 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 ofbusiness 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)
54	DPT-3	Return of deposit
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

Due dates for ROC return filing (FY 2020-21)

In the table mentioned below you can find the due date for ROC return filing for financial year 2020-21

E-Form	Due Date for Filing	Due Date for FY 2020-21
Form ADT-1	15 days from the conclusion of AGM	Considering 30th September 2021 as AGM: 14th October 2021
Form AOC-4 and Form AOC-4 CFS (in case of consolidated financial statements)	30 days from the conclusion of the AGM [In case of OPC within 180 days from the close of the financial year]	29th October 2021
Form MGT-7	60 days from the conclusion of AGM	60 days from the conclusion of the AGM(29th November 2021)
Form CRA-4	30 days from the receipt of Cost Audit Report	30 days from the receipt of Cost Audit Report
Form MGT-14	30 days from the date of financial statements and Board Report by Board of Directors	30 days from the date of Board Meeting
MSME Form-1	For reporting dues to MSME exceeding 45 days, if any on half yearly basis	31st October 2021 (April to September 2021)

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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