Due to the current pandemic affecting the country, the Ministry of Corporate Affairs (MCA), through its multiple circulars, has granted relaxations on the levy of additional fees for form filings to be carried out by companies and Limited Liability Partnerships (LLPs).
The MCA has added a few forms in addition to the specified comprehensive list of forms (captured by previous Circulars), whose additional fees will be waived off in continuation with Circular no 06/2021 and 07/2021.
The list now includes the following forms:
| Form ID | Form description |
| Form CHG-1 | Application for registration of creation and modification of charge (other than those related to debentures) |
| Form CHG-9 | Application for registration of creation or modification of charge for debentures, or rectification of particulars filed with respect to creation or modification of charge for debentures |
| Form ADT-1 | Information regarding the appointment of an auditor by a company to be sent to the Registrar |
| Form INC-22 | Notice of situation or change of situation of Registered Office of the company |
| Form NDH-3 | Return of Nidhi Company for the half-year ended |
| Form FC-4 | Annual Return of a Foreign Company |
| Form MSC-3 | Return of Dormant Companies |
| Form INC-27 | Conversion of Public Company into Private Company or Private Company into Public Company |
| Form NDH-2 | Application for Extension of Time to the Regional Director for not complying the relevant clauses of The Nidhi Rules, 2014 |
| Form-IEPF-3 | Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund |
| Additions as on 21 May 2021 | |
| Form AOC-4 | Form for filing financial statements and other documents with the Registrar |
| Form AOC-4 NBFC | Form for filing financial statements and other documents with the Registrar for NBFCs |
| Form AOC-4 XBRL | Form for filing the XBRL document with respect to financial statements and other documents with the Registrar |
| Form MGT-7 | Form for filing Annual Returns by a company |
| LLP Form 3 | Information regarding the LLP agreement and changes (if any) |
| LLP Form-11 | Annual Return of an LLP |
| Form DIR-11 | Notice of resignation of a Director to the Registrar |
| Form MGT-14 | Filing of resolutions and agreements to the Registrar |
| Additions as on 25 May 2021 | |
| Form INC-20A | Declaration for Commencement of Business |
| Form MGT-15 | Form for filing a Report on the Annual General Meeting |
| Form PAS-6 | Reconciliation of Share Capital Audit Report (Half-yearly) |
| Form AOC-4 CFS | Form for filing consolidated financial statements and other documents with the Registrar |
| Form AOC-4 CFS NBFC | Form for filing consolidated financial statements and other documents with the Registrar for NBFCs |
| Additions as on 28 May 2021 | |
| Form FC-1 | Information to be filed by a Foreign Company |
| Form FC-2 | Return of alteration in the documents filed for registration by a Foreign Company |
| Form PAS-3 | Return of allotment |
| Form MR-1 | Return of appointment of Managing Director/Whole-Time Director/Manager |
| Form INC-4 | One Person Company - Change in Members/Nominees |
| Form INC-6 | One Person Company - Application for Conversion |
| Form IEPF-5 | Company eVerification Report |
| Form INC-20 | Intimation to Registrar regarding a revocation/surrender of a license issued under Section 8 |
| Form NDH-4 | Application for declaration as Nidhi Company and for updation of status by Nidhis |
| Form IEPF-4 | Statement of shares transferred to the Investor Education and Protection Fund |
| Form GNL-3 | Details of persons/directors/charged/specified under Section 2(60) of the Companies Act, 2013 |
| Form MGT-6 | Persons not holding beneficial interest in shares of an Indian Company |
| Form GNL-2 | Form for submission of documents with the Registrar. |
| Form ADT-3 | Notice of Resignation by the Auditor |
| Form DIR-12 | Particulars of appointment of Directors and key managerial personnel as well as changes among them |
| Form SH-11 | Return regarding buy-back of securities |
| Form CRA-4 | Form for filing Cost Audit Report with the Central Government. |
No forms other than the ones mentioned above can avail a relaxation of additional fees. Going forward, companies and LLPs will have to pay additional fees in case of late filings as prescribed under the Act, in case filings are completed after the due date.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.