Mca Relaxes Levy Of Additional Fee In The Filing Of Certain Forms Under Companies Act

In view of

Covid-19 related restriction and disruption, the Ministry of Corporate Affairs has decided to grant additional time Upto 31st July 2021 for companies, LLPs to file certain forms without any additional fee. MCA via a circular dated 3rd May 2021 announced that no additional fee shall be levied upto July 31, 2021, for the delayed filing of forms which were due during the period Apr 01, 2021, to May 31, 2021. The current article briefs the extension so provided. Know more about MCA Relaxation of Time to File Forms for Creation or Modification of Charge

Synopsis of Notification

MCA relaxes levy of additional fees for delay in filing certain Forms under the Companies Act, 2013 and LLP Act, 2008 by Companies and LLP till 31st July 2021
Companies /LLPs can file any form (except the forms CHG-1, CHG-4, and CHG-9) which were or would be due for filing from 1st April 2021 to 31st May 2021, upto 31st July 2021 without any additional fees.

List of Forms where additional fees have been waived off

The list of forms where additional fees have been waived off is tabulated below:

S No.	Form	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 the 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 a private company or private company into a 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

The relaxation concerning 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 3

rd 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.

List of Forms Excluded under the Relaxation

The forms which are not eligible for the above-referred relaxation are as follows:

Form CHG-1 - Application for registration of creation, modification of charge (other than those related to debentures)
Form CHG-4 - Form for filing particulars for the satisfaction of charge thereof
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
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Important Announcement for Stakeholders

MCA also informed that if any form which has been due for filing before 01st April 2021, is being filed now, then the same would continue to attract additional fees on account of delay in filing, as the relaxation is a grant for filing of forms which are due for filing during 01st April 2021 to 31st May 2021. Further, it has been informed that the changes as required in the MCA-21 System to implement the aforesaid decision are being made and stakeholders would be informed in this regard in due course through a similar notice. The official notification pertaining to the Mca Relaxes Levy Of Additional Fee In The Filing Of Certain Forms Under Companies Act is attached here for reference:

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Frequently Asked Questions

Common questions about MCA Relaxes Additional Fee on Company Form Filing.

The MCA has granted an extension until July 31, 2021, for companies and Limited Liability Partnerships (LLPs) to file certain forms without any additional fees. This relaxation applies to forms that were due for filing between April 1, 2021, and May 31, 2021.

The forms eligible for the waiver of additional fees are ADT-1, INC-22, NDH-3, FC-4, MSC-3, INC-27, NDH-2, and IEPF-3. However, forms CHG-1, CHG-4, and CHG-9 (related to the creation or modification of charges) are not eligible for this relaxation.

The MCA has announced this relaxation in view of the COVID-19 related restrictions and disruptions faced by companies and LLPs. The extension is aimed at providing relief to these entities by allowing them to file certain forms without any additional fees.

No, the relaxation is not applicable to all forms. It is specifically for the forms mentioned in the notification, which are due for filing between April 1, 2021, and May 31, 2021. Other forms not included in the list will not be eligible for the waiver of additional fees.

If a form was due for filing before April 1, 2021, and is being filed now, it will continue to attract additional fees on account of the delay in filing. The relaxation is only granted for forms due during the specified period of April 1, 2021, to May 31, 2021.

Yes, the MCA has informed stakeholders that the necessary changes are being made in the MCA-21 system to implement the decision regarding the waiver of additional fees. Stakeholders will be informed about the same through a similar notice in due course.

The purpose of this relaxation is to provide relief to companies and LLPs during the COVID-19 pandemic by granting them additional time to file certain forms without any additional fees. This step acknowledges the challenges faced by businesses due to the pandemic-related restrictions and disruptions.

The relaxation is subject to the condition that it is applicable only for the specified forms (except CHG-1, CHG-4, and CHG-9) that were due for filing between April 1, 2021, and May 31, 2021. Any other forms or forms due outside this period will not be eligible for the waiver of additional fees.

Companies and LLPs can benefit from this relaxation by filing the eligible forms without any additional fees until July 31, 2021, instead of the original due dates. This extension provides them with more time to comply with the filing requirements and avoid penalties for delayed filings.

The MCA has not mentioned any specific procedure to avail of this relaxation. Companies and LLPs can simply file the eligible forms through the MCA-21 system before July 31, 2021, without paying any additional fees for the delay in filing during the specified period.