After receiving a various requests from stakeholders for relaxation on the levy of additional fees for filing of various forms under the Companies Act, 2013 and LLP Act, 2008, the Ministry of Corporate Affairs (MCA) had issued the Circular’s MCA Circular no 6/ 2021 and 7/2021 both dated 03.05.2021 for relaxation of additional fees for filing of forms due under the aforesaid Acts, in view of COVID -19 related restrictions and disruptions due to the difficulties which have arisen due to resurgence of COVID-19 pandemic.
Further on 30.06.2021, MCA has issued 2 Circulars – Circular no 11/ 2021 and 12/ 2021, granting further relaxations under the aforesaid Acts for filing of forms. The Brief of the Circulars issued are as below:
| Sr. No. | Earlier Circulars issued on 03.05.2021 | Recent Circulars issued on 30.06.2021 |
| 1 | MCA Circular no 6/ 2021:
No additional fees were to be levied upto 31.07.2021 for delayed filing of forms under Companies Act, 2013 and LLP Act, 2008 (other than form CHG-1, CHG-4 and CHG-9 forms) for forms required to be filed during 01.04.2021 to 31.05.2021 Weblink of the Circular: |
MCA Circular no 11/ 2021:
No additional fees to be levied upto 31.08.2021 for delayed filing of forms under Companies Act, 2013 and LLP Act, 2008 (other than form CHG-1, CHG-4 and CHG-9 forms), for forms required to be filed during 01.04.2021 to 31.07.2021 Weblink of the Circular:
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| 2 | MCA Circular no 7/ 2021:
This circular is applicable on filing of Form No. CHG-1 and CHG-9 by a company or charge holder where the date of creation/ modification of charge:
In case of first situation if form is filed then the period between 01.04.2021 to 31.05.2021 shall not be considered while counting number of days u/s 77 and 78 of the Act. If in first situation form is not filed within such period then first day after 31.03.2021 shall be reckoned as 01.06.2021 for the purpose of counting number of days. If in second situation form is filed then period between creation/ modification of charge to 31.05.2021 shall not be reckoned for counting number of days. If in second situation form is not filed within such period then first day after creation/ modification of charge shall be reckoned as 01.06.2021 for the purpose of counting number of days.
CHG – 1 form is for Application for registration of creation, modification of charge (other than those related to debentures
CHG-9 form is for 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
Weblink of the Circular: |
MCA Circular no 12/ 2021 :
The Circular refers to earlier Circular 7/ 2021 and mentions that the following dates mentioned in Circular no 7/ 2021 stands substituted:
· 31.05.2021 to 31.07.2021 and · 01.06.2021 to 01.08.2021
Hence, the earlier circular no 07/2021 to now be read as:
Extension be allowed on filing of Form No. CHG-1 and CHG-9 by a company or charge holder where the date of creation/ modification of charge:
In case of first situation if form is filed then the period between 01.04.2021 to 31.07.2021 shall not be considered while counting number of days u/s 77 and 78 of the Act. If in first situation form is not filed within such period then first day after 31.03.2021 shall be reckoned as 01.08.2021 for the purpose of counting number of days. If in second situation form is filed then period between creation/ modification of charge to 31.07.2021 shall not be reckoned for counting number of days. If in second situation form is not filed within such period then first day after creation/ modification of charge shall be reckoned as 01.06.2021 for the purpose of counting number of days.
Weblink of the Circular:
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