FAQ’S ON RELAXATIONS OF TIME OF FILLING OF FORMS HAVING DUE DATE 01-04 TO 30-05

Quick Question:

1. Whether all the forms of the Companies Act covered under this Circular?

As per the circular, all the forms except (CHG-1, CHG-9, and CHG-4) covered under this circular. There is one separate circular for the above-mentioned forms.

2. Whether this circular applicable on e-form DPT-3?

As per the circular, it will be applicable on e-form whose due dates fall between the period 01^st April 2021 to 31^st May 2021. However, the due date of DPT-3 is 30^th June.

Therefore, e-form DPT-3 can’t get relaxation under this circular.

Even after this circular, the Due Date of DPT-3 shall be 30^th June 2021.

3. Whether this circular applicable on e-form LLP-11?

As per the circular, it will be applicable on e-form whose due dates fall between the period 01^st April 2021 to 31^st May 2021. However, the due date of LLP-11 is 30^th May.

Therefore, e-form LLP-11 will get relaxation under this circular.

Therefore, after this circular, Due Date of LLP-11 shall be 31^st July, 2021.

4. If due date of any form was on or before 31^st March, 2021, whether such form can be file under this circular without additional fees?

All the forms having due date between 01^st April, 2021 to 31^st May, 2021 shall be part of this scheme.

In the given questions, due date of form was before 01^st April, 2021 therefore, such form will not get benefit under this circular.

5. Any even based forms having due date between 01st April, 2021 to 31st May, 2021 shall become part of this scheme?

Eg: Company passed special resolution on 15th March. Due date of filing of such MGT-14 become 14th April (30 days from date of passing of resolution)

As circular is very clear that, All the forms having due date between 01^st April, 2021 to 31^st May, 2021 shall be part of this scheme. In the given example due date of MGT-14 falls during the given circular period. Therefore, MGT-14 will get benefit of circular and can be file till 31^st July, 2021.

6. If a company has already filed a from after due date before issuance of this circular i.e. 03^rd May, 2021 with additional fees. Whether company can apply for refund of such fees?

There is no provisions of refund of fees in the circular. Therefore, if Company has already filed form with additional fees, they cant claim refund for the same.

7. Whether this circular applicable on e-form NDH-3?

As per circular, it will be applicable on e-form whose due dates fall between period 01^st April, 2021 to 31^st May 2021. However, due date of NDH-3 is 30^th April. Therefore, e-form NDH-3 will get relaxation under this circular.

Therefore, after this circular, Due Date of NDH-3 shall be 31^st July, 2021.

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).

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