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)|