Please find attached circular issued by MCA (Scheme for condonation of delay in filing of forms with ROC for companies restored on the Registrar of Companies between 01.12.2020 and 31.12.2020 under Section 252 of the Companies Act, 2013) . The brief summary of the circular is detailed below:

1 Circular date 15.01.2021
2 Subject Scheme for condonation of delay  in filing of forms with ROC for companies restored on the Registrar of Companies between 01.12.2020 and 31.12.2020 under Section 252 of the Companies Act, 2013
3 Effective date  01.02.2021
4 Applicability As per circular attached
5  Brief description

The Scheme shall be applicable in respect of companies of whom the appeal filed under section 252 of the Companies Act, 2013 with the respective NCLT Bench for the restoration of the name of the company was disposed of between 01.12.2020 to 31.12.2020, with an order for restoration of the company.

Last date for filing of any overdue e-forms by such companies under the scheme shall be 31.03.2021 and company shall required to pay normal filing fees.

The Scheme shall be applicable in respect of filing of all e forms except e-form SH-7, CHG-1, CHG-4, CHG-8 and CHG-9 which are required to be filed with ROC.

5 Impact This step has been taken to facilitate, the companies and businesses in India, under this scheme companies are enable to make good their previous defaults without additional burden of penalty.  Since the past year due to the pandemic and consequent lockdown situation the most of the businesses were on halt and this scheme is much needed breather from the government in the form of relaxations and concessions during this dark hour.

  For your reference all circulars attached herewith.