Clarification dated 28 - scvindia.com

SCV & Co. LLP Chartered Accountants

Clarification dated 28th May, 2021

Waiver of Additional Fees in relation to the additional time granted to Companies / LLPs for filing

various ROC forms

The Ministry of Corporate Affairs, vide General Circular No. 06/2021 and 07/2021 dated 03/05/2021, has

decided to grant additional time up to 31st July, 2021 for companies/LLPs to file various forms, under the

Companies Act, 2013, LLP Act, 2008 and Rules made thereunder which were due for filing during 1st April,

2021 and 31st May, 2021, without attracting the levy of any additional fees, taking into account the related

restrictions & disruptions and difficulties which have arisen due to the resurgence of COVID-19 pandemic.

In reference to the aforesaid, the Ministry of Corporate Affairs (MCA) has recently provided the following

elaborated List of forms on 28th May, 2021 providing waiver of Additional Fees, as per the aforesaid

Circular(s) issued recently by the Ministry –

1. Form CHG-1 - Application for registration of creation, modification of Charge (other than

those related to debentures) filed in pursuance to Section 77, 78 and 79 and Section 384 of the

Companies Act, 2013.

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 filed in pursuance to Sections 71(3), 77, 78 & 79 and Section 384 of the


3. FORM ADT-1 - Information to the Registrar by Company for Appointment of Auditor filed

in pursuance to Section 139 of the Companies Act, 2013.

4. FORM INC-22 - Notice of Situation or Change of situation of Registered Office of the

Company filed in pursuance to Section 12 (2) & 12 (4) of the Companies Act, 2013.

5. FORM NDH-3 - Return of Nidhi Company for the half year ended filed in pursuance to rule

21 of the Nidhi Rules, 2014.


6. FORM FC-4 - Annual Return of a Foreign Company filed in pursuance to Section 384(2) of

the Companies Act 2013.

7. FORM MSC-3 - Return of Dormant Companies filed in pursuance to Section 455 (5) of The

Companies Act 2013.

8. FORM INC-27 - Conversion of public company into private company or private company

into public company filed in pursuance to section 14(2) of the Companies Act, 2013.

9. FORM NDH-2 - Application for extension of time filed in pursuance to sub-rule (3) of rule

5 of Nidhi Rules, 2014.

10. FORM-IEPF-3 - Statement of shares and unclaimed or unpaid dividend not transferred to

the Investor Education and Protection Fund filed in pursuance to sub-section (6) of section 124

of the Companies Act, 2013.

11. FORM AOC-4 - Form for filing financial statement and other documents with the

Registrar in pursuance to Section 137 of the Companies Act, 2013.

12. FORM AOC-4 NBFC - Form for filing financial statement and other documents with the

Registrar for NBFCs in pursuance to Section 137 of the Companies Act, 2013.

13. FORM AOC-4 XBRL - Form for filing XBRL document in respect of financial statement

and other documents with the Registrar in pursuance to Section 137 of the Companies Act, 2013.

14. FORM MGT-7 - Form for filing annual return by a company in pursuance to Pursuant to

Section 92(1) of the Companies Act, 2013.

15. LLP FORM-3 - Form for Information with regard to limited liability partnership agreement

and changes, if any, made therein.

16. LLP FORM-11 - Form for Annual Return of Limited Liability Partnership (LLP).


17. FORM DIR-11 - Form for Notice of resignation of a director to the Registrar in pursuance

to Section 168 (1) of the Companies Act, 2013.

18. FORM MGT-14 - Form for Filing of Resolutions and agreements to the Registrar in

pursuance to Section 117 of the Companies Act, 2013.

19. FORM INC-20A - Form for Declaration for Commencement of Business in pursuance to

Section 10A(1)(a) of the Companies Act, 2013.

20. FORM MGT-15 - Form for filing Report on Annual General Meeting in pursuance to

section 121(1) of the Companies Act, 2013.

21. FORM PAS-6 - Form for Reconciliation of Share Capital Audit Report (Half-yearly) in

pursuance to Rule 9A(8) of the Companies (Prospectus and Allotment of Securities) Rules,

2014.

22. FORM AOC-4 CFS NBFC - Form for filing consolidated financial statements and other

documents with the Registrar for NBFCs in pursuance to Section 137 of the Companies Act,

2013.

23. FORM AOC-4 CFS - Form for filing consolidated financial statements and other

documents with the Registrar in pursuance to Section 137 of the Companies Act, 2013.

24. Form FC-1 - Information to be filed by foreign company in pursuance to Section 380(1) of

the Companies Act, 2013.

25. Form FC-2 - Return of alteration in the documents filed for registration by foreign company

in pursuance to Section 380(3) of the Companies Act, 2013.

26. Form PAS-3 - Return of allotment in pursuance to Section 39(4) and 42(9) of the Companies

Act, 2013.


27. Form MR-1 - Return of appointment of MD/WTD/Manager in pursuance to Section 196,

197, and Schedule V of the Companies Act, 2013.

28. Form INC-4 - One Person Company- Change in Member/Nominee in pursuance to Section

3(1) of the Companies Act, 2013.

29. Form INC-6 - One Person Company- Application for Conversion in pursuance to Section

18 of the Companies Act, 2013.

30. Form IEPF-5 (eVerification Report) - Company eVerification Report in pursuance to sub-

section (3) of section 125 of the Companies Act, 2013.

31. Form INC-20 - Intimation to Registrar of revocation/surrender of license issued under

section 8 in pursuance to section 8 (4) & 8 (6) of the Companies Act, 2013.

32. Form NDH-4 - Application for declaration as Nidhi Company and for updation of status by

Nidhis in pursuance to section 406 of Companies Act, 2013.

33. Form IEPF-4 - Statement of shares transferred to the Investor Education and Protection

Fund in pursuance to Rule 6(5) and 6(8) of the Investor Education and Protection Fund Authority

(Accounting, Audit, Transfer and Refund) Rules, 2016.

34. Form GNL-3 - Details of persons/directors/charged/specified in pursuance to Section 2(60)

of the Companies Act, 2013.

35. Form MGT-6 - Persons not holding beneficial interest in shares in pursuance to section

89(6) of the Companies Act, 2013.

36. Form GNL-2 - Form for submission of documents with the Registrar in pursuance to



37. Form ADT-3 - Notice of Resignation by the Auditor in pursuance to Section 140(2) of the


38. Form DIR-12 - Particulars of appointment of Directors and the key managerial personnel

and the changes among them in pursuance to Sections 168 & 170 (2) of the Companies Act,

2013.

39. Form SH-11 - Return in respect of buy-back of securities in pursuance to Section 68(10) of

the Companies Act 2013.

40. Form CRA-4 - Form for filing Cost Audit Report with the Central Government in pursuance

to section 148(6) of Companies Act, 2013.

SCV’s TAKE AWAY

This is a welcome step taken by the Ministry of Corporate Affairs in order

to provide relief, in the situation of COVID-19 pandemic, from the

additional fees levied on filing ROC forms as mentioned above after the

due date. The stakeholders can now plan accordingly and complete the

filings in the extended time as provided by the authority.


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Clarification dated 28 - scvindia.com

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