Relaxation granted by MCA due to second wave of Covid-19


Circular-1: Maximum Gap between two Board Meetings under section 173 of the Companies Act, 2013. 

MCA has extended a gap between the two board meetings by 60 days for the first two quarters of Financial Year 2021-22. Accordingly, the gap between the two consecutive Board Meetings may extend to 180 days during the quarter April to June 2021 and July to September 2021, instead of 120 days as per Section 173 of the Companies Act, 2013.

The circular can be accessed at

Circular-2: Relaxation of filing forms for Creation and Modification of charge

MCA has provided relaxation in respect of filing of forms of creation and modification of charge between 01.04.2021 to 31.05.2021 (both days inclusive). As per provisions of Section 77 of Companies Act, 2013 form CHG-1 and CHG-9 relating to Creation and Modification of Charge need to be filed in a maximum of 120 days from the date of creation or modification of charge.

The Circular shall not apply in case:

-When the form has already been filed before the date of issue of this Circular.

-The timeline for filing the form is already expired prior to 01.04.2021.

-Filing of form CHG-4 for the satisfaction of charge.

The circular for modification of charges can be accessed at

 Circular – 3: Relaxation in additional fees for filing of form after the due date

As per this circular, if the due date of any form (except CHG-1, CHG-4, and CHG-9) falling between 1st April 2021 to 30th May 2020 then those forms can be file without additional fees till 31st July 2021.

 S.No.FormsPurpose of the formLast DateExtended Due Date
1MSME-1For reporting dues to MSME exceeding 45 days, if any on a half-yearly basis30/04/202131st July 2021
2LLP Form-11Annual Return to be furnished30/05/202131st July 2021
3DPT-3Return of Deposits30/06/202131st July 2021
4Form CFSSApplication for issue of immunity certificate under the Companies Fresh Start Scheme (CFSS), 202030/06/202131st July 2021
5FC-4Annual Return of Foreign Company30/05/202131st July 2021

This has provided great relief to all the Companies and LLPs registered under the Companies Act, 2013 & Limited Liability Partnership Act, 2008 by the MCA.

The circular can be accessed at

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