Condonation of Delay Scheme
Condonation of Delay Scheme
Condonation
of Delay Scheme for Companies Restored under section 252 of Companies Act,2013
between 1st Dec,2020 to 31st Dec,2020
MCA
UPDATES DATED 15TH JAN,2021
The Companies Fresh Start Scheme (CFSS) which
was introduced in March 2020 and extended twice till Dec,2020 is no longer applicable for various filings
done under the provisions of the Companies Act, 2013.
However, MCA had received various
representations from stakeholders for relief as under:
Some Companies had preferred appeals u/s 252 of
the Companies Act before the respective
NCLT Benches against striking of the name of Companies.
The order for restoration were issued during
the month of Dec,2020 and consequently such Companies could not avail the
benefit of CFSS Scheme and are liable to pay additional fees on pending returns.
Therefore, in view of the above MCA
through circular 03/2021 dated
15.01.2021 had introduced the scheme,“Scheme
for Condonation of delay Scheme for Companies Restored under section 252 of
Companies Act,2013 between 1st Dec,2020 to 31st Dec,2020 for the purpose of condoning the delay in
filing forms with the Registrar, in so far as it relates to charging of
additional fees on account of delay in such filings.
Details
of the Scheme are:
Scheme shall be
effective from 1st Feb,2021 to 31st March,2021
Scheme shall be
applicable for Companies who had received restoration order u/s 252 of
Companies Act,2013 during the period 1st Dec,2020 to 31st
Dec,2020.
Normal fees under the Companies(registration office and
Fees Rules),2014 shall be applicable.
Scheme shall be
applicable for all forms except: SH-7,CHG-1,CHG-4,CHG-8 AND CHG-9.
SOURCE: mca.gov.in