Clarification in respect of condonation of delay scheme-2018

CS Ankur Srivastava (Company Secretary & Compliance Officer)   (17853 Points)

19 May 2018  


Ministry of Corporate Affairs has received various representations from stakeholders raising doubts regarding filing requirements of e-CODS, 2018, in such cases, where petitions have already been filed before NCLT under section 252 of the Companies Act 2013, during the currency of the scheme and orders are pending before the NCLT and whether such struck off companies can file CODS upon obtaining orders for the same even after 01.05.2018. The matter has been examined and it is clarified that as per para 4(v) of the General Circular No.16/2017 dt 29.12.2017, which states "In the event of defaulting companies whose names have been removed from the register of companies under section 248 of the Act and which have filed applications for revival under section 252 of the Act up to the date of this scheme, the Director's DIN shall be re-activated only NCLT order of revival subject to the company having filing of all overdue documents".

In such cases It, is therefore, hereby directed that :

1. Registrar(s) of Companies shall raise a ticket through Change Requirement Form (CRF) on MCA21 portal along with copy of NCLT order and E-Governance shall activate DIN of the directors of such struck off companies that have been revived through NCLT to file e-CODS, 2018.


2. The directors whose DINs are proposed to be activated through CRF should not be directors on any other company which has been stuck off under section 248(1) of the Act (other than the one revived through NCLT order as mentioned in CRF).

3. Registrar(s) of Companies are directed to ensure that CRFs are raised in such cases only after thorough scrutiny of the NCLT orders and ensuring that such struck off companies had filed overdue documents before filing e-CODS, 2018 and had filed petitions before the NCLT during the validity of CODS Scheme.

Thus the Struck of Companies who have filed petition before NCLT under Section 252 of the Companies Act, 2013 may obtain the benefit of the CODS-2018 even after 01.05.2018 in the following situations:


1. The petition must have been filed before the NCLT during the validity of CODS Scheme;

2. NCLT has passed the revival orders for the Company; and

3. The Directors should not be director in any other company which has been stuck off under section 248(1) of the Act other than the one revived through NCLT.


Thanks and Regards

CS Ankur Srivastava