Sub: Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013 and LLP Act, 2008

In view of the difficulties being faced by stakeholders in filing various forms under the Companies Act, 2013 and LLP Act, 2008, the Ministry of Corporate Affairs vide its circular dated 03rd May 2021 has provided additional time up to 31st July 2021 for Companies/LLPs to file such forms (other than CHG-1, CHG-4 and CHG-9) which were/ would be due for filing during 01st April 2021 to 31st May 2021, without payment of additional fees.

Accordingly, Companies /LLPs can file any form (except the forms stated below) which were or would be due for filing during 01st April 2021 to 31st May 2021, upto 31st July 2021 without any additional fees.

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

• CHG-1 i.e. Application for registration of creation, modification of charge (other than those related to debentures)
• CHG-4 i.e. Form for filing particulars for satisfaction of charge thereof
• CHG-9 i.e. 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

It is to be noted 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 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.

Circular is available at the link- http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo6_03052021.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