Due date of DPT-3, CFSS-2020 & NDH-1 extended or not?

CS Tanveer Singh Saluja | Last updated: 02 July 2021

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Quick Summary

The Ministry of Corporate Affairs (MCA) has extended the filing deadline for many company forms to 31st August 2021, covering those due between 1st April and 31st July 2021. However, charge-related forms are excluded. While the circular's wording suggests DPT-3, CFSS-2020, and NDH-1 are included, they were not explicitly listed in previous clarifications. The author believes the deadline is extended but advises filing on the original due date if possible, pending official clarification.

The MCA vide General Circular No. 11/2021 dtd. 30^th June 2021, in continuation to its General Circular No. 06/2021 dtd. 3^rd May, 2021, has granted additional time up to 31^st August 2021 to Companies & LLPs to file those forms which are due for filing during 1^st April 2021 to 31^st July 2021, without any additional fees. This Circular excludes Charge related forms, i.e., CHG-1, CHG-4 & CHG-9.

Whether this circular covers in its ambit FORMS DPT-3, CFSS-2020 & NDH-1?

Let's consider the following points:

On a plain reading of the General Circular, an inference can be drawn that every form whose due date is falling between 1^st April, 2021 to 31^st July, 2021, is covered in this relaxation. For that matter, the forms in question have their due date during this period only.
Exclusive List issued by MCA for previous Circular: The MCA, issued a list of forms which are covered in the ambit of the General Circular No. 06/2021 (which is the base of this Circular) and from time to time, made additions to it. On referring the same it can be noted that, none of the three forms in question were included in that exclusive list.
No specific mention as to relaxation: In General Circular No. 11/2021 the Ministry has not given any specific mention as to the inclusion of the forms in question.

DPT-3, CFSS-2020 and NDH-1 Due Date Extended

CONCLUSION (AUTHOR'S POINT OF VIEW)

Keeping in view the language of the Circular and its intent, it can be concluded that the due date for FORMS DPT-3, CFSS-2020 & NDH-1 is indeed extended up to 31^st August, 2021.

Further, the Ministry might come up with a clarification in this regard.

ADVICE

To be on a safer side, it is advisable to file the forms in question on the original due date itself (to the extent possible), as the Ministry has not yet come up with any clarification regarding the same and it won't be a surprise if our interpretation stands vague as it happened earlier in the case of General Circular 06/2021.

To read the official notification, click here

Also Read: Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 by MCA

FAQ :

Yes, the MCA has granted additional time up to 31st August 2021 for companies and LLPs to file forms due between 1st April 2021 and 31st July 2021, without additional fees.

No, this extension specifically excludes charge-related forms such as CHG-1, CHG-4, and CHG-9.

Based on the circular's wording, it can be inferred that these forms are covered as their due dates fall within the specified period. However, they were not explicitly mentioned in previous lists.

The author concludes that the due date for these forms is indeed extended to 31st August 2021, but anticipates the Ministry may issue a clarification.

To be on the safer side, it is advisable to file these forms on their original due dates if possible, as no official clarification has been issued yet.

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