After the relaxation in Income Tax and Goods and Services Tax (GST) compliances Central Government also came up with the relaxation in Companies Act and Limited Liability Act compliances. The Ministry of Corporate Affairs (MCA) issues following three Circulars regarding the various relaxation in the Company Law compliances considering the severe COVID-19 conditions in the country.
1. Circular No 06/2021 dated 03rd May 2021 Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013 and Limited Liability Act, 2008
The relaxation provided for all the forms due for filing between 01st April 2021 to 31st May 2021 up to 31st July 2021
2. Circular No 07/2021 dated 03rd May 2021 Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013
3. Circular No 08/2021 dated 03rd May 2021 regarding the gap between two board meetings under section 173 of the Companies Act, 2013
The gap between the two board meeting has been increased from 120 days to 180 days for the first and second quarter of Financial Year 2021-22
List of forms providing waiver of additional fee as per Circular no. 06/2021 and 07/2021:-
| S.No | Form Id | 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 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 private company or private company into 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 |
| 11 | FORM AOC-4 | Form for filing financial statement and other documents with the Registrar |
| 12 | FORM AOC-4 NBFC | Form for filing financial statement and other documents with the Registrar for NBFCs |
| 13 | FORM AOC-4 XBRL | Form for filing XBRL document in respect of financial statement and other documents with the Registrar |
| 14 | FORM MGT-7 | Form for filing annual return by a company |
| 15 | LLP Form 3 | Information with regard to limited liability partnership agreement and changes, if any, made therein |
| 16 | LLP Form-11 | Annual Return of Limited Liability Partnership (LLP) |
| 17 | FORM DIR-11 | Notice of resignation of a director to the Registrar |
| 18 | FORM MGT-14 | Filing of Resolutions and agreements to the Registrar |
| 19 | FORM INC-20A | Declaration for commencement of business |
| 20 | FORM MGT-15 | Form for filing Report on Annual General Meeting |
| 21 | FORM PAS-6 | Reconciliation of Share Capital Audit Report (Half-yearly) |
| 22 | FORM AOC-4 CFS NBFC | Form for filing consolidated financial statements and other documents with the Registrar for NBFCs |
| 23 | FORM AOC-4 CFS | Form for filing consolidated financial statements and other documents with the Registrar |
| 24 | FORM FC-1 | Information to be filed by foreign company |
| 25 | FORM FC-2 | Return of alteration in the documents filed for registration by foreign company |
| 26 | 6 FORM PAS-3 | Return of allotment |
| 27 | FORM MR-1 | Return of appointment of MD/WTD/Manager |
| 28 | FORM INC-4 | One Person Company- Change in Member/Nominee |
| 29 | FORM INC-6 | One Person Company- Application for Conversion |
| 30 | Form IEPF-5 eVerification Report | Company eVerification Report |
| 31 | FORM INC-20 | Intimation to Registrar of revocation/surrender of license issued under section 8 |
| 32 | FORM NDH-4 | Application for declaration as Nidhi Company and for updation of status by Nidhis |
| 33 | FORM IEPF-4 | Statement of shares transferred to the Investor Education and Protection Fund |
| 34 | FORM GNL-3 | Details of persons/directors/charged/specified |
| 35 | FORM MGT-6 | Persons not holding beneficial interest in shares |
| 36 | FORM GNL-2 | Form for submission of documents with the Registrar. |
| 37 | FORM ADT-3 | Notice of Resignation by the Auditor |
| 38 | FORM DIR-12 | Particulars of appointment of Directors and the key managerial personnel and the changes among them |
| 39 | FORM SH-11 | Return in respect of buy-back of securities |
| 40 | FORM CRA-4 | Form for filing Cost Audit Report with the Central Government |
| 41 | FORM BEN-2 | Return to the Registrar in respect of declaration under section 90 |
| 42 | FORM IEPF-1 | Statement of amounts credited to Investor Education and ProtectionFund |
| 43 | FORM IEPF-7 | Statement of amounts credited to IEPF on account of shares transferred to the fund |
| 44 | FORM AOC-5 | Notice of address at which books of account are maintained |
| 45 | FORM SH-7 | Notice to Registrar of any alteration of share capital |
| 46 | FORM CRA-2 | Form of intimation of appointment of cost auditor by the company to Central Government. |
| 47 | FORM-15 | Notice for change of place of registered office |
| 48 | FORM-4 | Notice of appointment, cessation, change in name/ address/designation of a designated partner or partner. and consent to become a partner/designated partner |
| 49 | FORM-5 | Notice for change of name |
| 50 | FORM-12 | Form for intimating other address for service of documents |
| 51 | FORM-22 | Notice of intimation of Order of Court/ Tribunal/CLB/ Central Government to the Registrar |
| 52 | FORM-29 LLP | Notice of (A) alteration in the certificate of incorporation or registration; (B) alteration in names and addresses of any of the persons authorised to accept service on behalf of a foreign limited liability partnership (FLLP) (C) alteration in the principal place of business in India of FLLP (D) cessation to have a place of business in India |
| 53 | FORM-27 LLP | Form for registration of particulars by Foreign Limited Liability Partnership (FLLP) |
