Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India
14th May, 2021

ANNOUNCEMENT

Sub: List of Forms where additional fees has been waived off as per Circular
06/2021 and 07/2021 issued by the Ministry of Corporate Affairs

In continuation to the Ministry’s Circular no 06/2021 and 07/2021 dated 3rd May 2021,
wherein relaxation was provided to Companies and LLPs in filing of forms without payment
of any additional fees where it has been due for filing for a specified period of time, the
Ministry has issued a clarification listing out the forms covered under such relaxation.

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

S Form Id Form Description Applicable Circular
No. to be referred
1. Form CHG-1 Application for registration of creation, 07/2021 dated 3rd
modification of charge (other than those May 2021
2. Form CHG-9 related to debentures)
Application for registration of creation or 07/2021 dated 3rd
3. Form ADT-1 modification of charge for debentures or May 2021
4. Form INC-22 rectification of particulars filed in respect of
5. Form NDH-3 creation or modification of charge for 06/2021 dated 3rd
6. Form FC-4 debentures May 2021
7. Form MSC-3 Information to the Registrar by company 06/2021 dated 3rd
8. Form INC-27 for appointment of auditor May 2021
Notice of Situation or Change of situation of 06/2021 dated 3rd
9. Form NDH-2 Registered Office of the Company May 2021
10. Form IEPF-3 Return of Nidhi Company for the half year 06/2021 dated 3rd
ended May 2021
Annual Return of a Foreign Company 06/2021 dated 3rd
May 2021
Return of dormant companies 06/2021 dated 3rd
May 2021
Conversion of public company into private
company or private company into public 06/2021 dated 3rd
company May 2021
Application for extension of time 06/2021 dated 3rd
May 2021
Statement of shares and unclaimed or
unpaid dividend not transferred to the
Investor Education and Protection Fund
Further, it is to be noted that the relaxation w.r.t 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 3rd May 2021.

Clarification is available at the link:
http://www.mca.gov.in/Ministry/pdf/FeeWaiver_13052021.pdf

Members may take note of the above and plan accordingly.

Sincerely Yours,

Chairman and Vice Chairman
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India