Ministry of Corporate Affairs Extends due dates for certain forms till 31st August 2021

Last Updated On: June 30, 2021, 8:19 p.m.

MCA Extends Due date for filing certain MCA Forms till 31st August 2021

Last week, The Institute of Company Secretary of India (ICSI) wrote a letter to the Ministry of Corporate Affairs(MCA) requesting an extension of due dates for filing Form CFSS-2020 and Form DPT 3.

The Institute while highlighting the COVID-19 hardships requested the MCA to extend the due date for filing of Form CFSS-2020 by 1 (one) month i.e. upto 31 Jlu1y,2021.

The ICSI also suggested in the letter to extend the due date for filing of Form DPT 3, for the year ended 31 March, 2021 may upto 31 July ,2021.

Considering the request, Today that is on 30th June 2021 Ministry of Corporate Affairs vide General Circular No. 11/2021 dated 30th June, 2021 MCA has decided to grant additional time up to 31st August, 2021 for filling of forms of Companies & LLPs due for filling during 1st April, 2021 to 31st July, 2021 other than charge forms without any additional fees. Accordingly, the due dates of DPT-3 & Form CFSS is extended to 31st August, 2021.

General Circular No.11/2021 dated 30th June states that:

In continuation to this Ministry’s General Circular No.06/2021 dated 03.05.2021 and on account of requests for further extension of timelines specified in the said Circular, it has been decided to grant additional time upto 31st August, 2021 to companies/UPs to file forms under the Companies Act, 2013/ LLP Act, 2008 (other than a CH6-1 Form, CH6-4 Form and CH6-9 Form) which were/are due for filing during 1st April, 2021 to 31st July, 2021 without any additional fees. Accordingly, only normal fees shall be levied upto 31st August, 2021 for forms (other than charge related forms referred above) required to be filed during 1st April, 2021 to 31st July, 2021. .

2. This Circular shall be without prejudice to any belated filings already made alongwith additional fees.

3. This issues with the approval of the competent authority.


What is CFSS Form?

As per the provisions of the Companies Act, 2013, all companies are required to follow statutory compliances annually. This includes the Annual Return, Financial Statements and all the other necessary forms, documents and statements that are specified, within that particular time frame. Non – compliance with the same results in the imposition of penalties and fines. A company that fails to adhere to the compliances is called a defaulting company. The Companies Fresh Start Scheme (CFSS) is applicable between the 1st of April, 2020 and the 30th of September, 2020 for the defaulting and inactive companies. Later, the Ministry of Corporate Affairs extended the validity of this scheme till 31st of December, 2020. 


For Defaulting Companies

1. Shall pay only the normal fees as prescribed by the Companies Rules, 2014 for all filings with the MCA 21 registry. No additional fees to be paid, whatsoever.

2. Immunity against prosecution and proceedings for imposing penalty only wherethe prosecution and proceedings arose due to the delay in filing of belated documents. No other cases are covered.

3. In case there is an existing appeal filed by the company against any notice, complaint or order issued with regard to prosecution and proceedings related to the delay in statutory filing, the following steps are to be followed:- 

  • Before registering under the CFSS 2020, the appeal filed by the company should be withdrawn. 
  • At the time of making the application for the scheme, the company must furnish a copy of such withdrawal along with the application as proof.

4. Where the order has been passed by the court and the company has not filed an appeal against the same as on the commencement of the scheme:- 

  • The company is allowed 120 days to file an appeal before the Regional Director. 
  • During this period of 120 days, for the non – compliance of the order passed by the court with regard to the delay in filing of any documents for the same shall be condoned and no further action shall be initiated against the company.

5. Form CFSS – 2020 may be filed by the companies under the scheme. 

  • The Form provides the companies with immunity for a period of 6 months after the date of closure of the CFSS 2020. 
  • No fees to be paid on this particular form. 
  • Immunity Certificate shall be granted by the designated authority.

6. Immunity is not granted in following cases: 

  • An appeal is pending in court against the company. 
  • In case of management disputes pending before any court of law. 
  • Where an order is passed by the court and no appeal has been made before the scheme came into force.

7. Extended timelines between 1st April 2020 and 30th September 2020 is provided by MCA for the directors’ whose DIN is deactivated to come forward and file DIR-3KYC/DIR-3 KYC-Web. The filing fee of Rs 5,000 will not apply.


For Inactive Companies

The defaulting inactive companies may apply for the CFSS 2020 so as to file the due documents. Additionally, they may also do the following:-

Submit an application for Dormant Status under Section 455 of the Companies Act, 2013 by way of filing of e-Form MSC – 1 along with the prescribed fees.

Submit an application for striking off the name of the company from the Register of Companies.

An extended timeline between 1st April 2020 and 30th September 2020 is provided by MCA for the ‘ACTIVE non-compliant’ companies to come forward and file e-Form ACTIVE. The filing fee of Rs 10,000 will not apply.


What is form DPT 3?

DPT-3 is a return of Deposits or particulars of transaction not considered as deposit or both which is to be filed by every company, other than Government Company on or before 30.06.2019.

The purpose is to provide this information to the Registrar of Company about the loan/money received by the Company.

Know more about the Form DPT-3.



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