The MCA vide General Circular No. 11/2021 dtd. 30th June 2021, in continuation to its General Circular No. 06/2021 dtd. 3rd May, 2021, has granted additional time up to 31st August 2021 to Companies & LLPs to file those forms which are due for filing during 1st April 2021 to 31st 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 1st April, 2021 to 31st 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.
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 31st August, 2021.
Further, the Ministry might come up with a clarification in this regard.
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.
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