Circular no. 6/2021 – Relaxations in levy of additional fees in filing of forms for companies/ LLPs, which fall due for filing between 1st April, 2021 and 31st May, 2021 can now be filed upto 31st July, 2021 without incurring any additional fee. This does not apply to the charge forms i.e. CHG-1, CHG-4, & CHG-9.
Forms which were due for filing before 1st April, 2021 will continue to incur additional filing fees though.
Circular no. 7/2021 – This applies to charge forms i.e. CHG-1 and CHG-9. This applies where the charge has been created or modified on or before 1/4/21 but the timeline for filing of such forms has not expired as on that date or where the creation or modification date is between 1/4/21 to 31/5/21.
In such cases the period between 1/4/21 to 31/5/21 will not be counted for the purpose of calculating no. of days from date of creation/ modification.
Additional filing fees will accordingly be calculated as if the 1st day after creation/ modification i.e 1/6/21.
This will not apply where the timeline for filing the said forms has already expired as on 1/4/21.
This does not also apply to form CHG-4 which is satisfaction of charges.
Circular no. 8/2021 – Gap between two meetings of board of directors which should normally not exceed 120 days between two consecutive board meetings has been allowed to extend upto 180 days for the quarters April – June 2021 and July – September 2021.