The Institute of Company Secretary of India (ICSI) wrote a letter to the Ministry of Corporate Affairs(MCA) requesting an extension of due dates for filing Form CFSS-2020 and Form DPT 3.
“We extend our heartfelt gratitude towards the Ministry of Corporate Affairs (MCA) for having extended various relaxations to the corporate and other stakeholders in the times of 2nd wave of COVID-19. As your goodself is aware, the impact of second wave of COVID-19 pandemic is widespread and the country is in the phase of recovery from the crisis, which may take some time as many of the States are still under partial lockdown under certain strict restrictions. In the challenging times, stakeholders are putting best of their efforts to do the compliances and MCA also is extending all possible support to the corporates,” ICSI in the letter wrote.
The Institute while highlighting the COVID-19 hardships requested the MCA to extend the due date for filing of Form CFSS-2020 by 1 (one) month i.e. upto 31 Jlu1y,2021.
The Companies Fresh Start Scheme introduced on the I st April 2020, offered a one-time opportunity to the defaulting companies to complete pending compliances by filing necessary documents in the MCA registry without being subject to higher additional fees on account of any delay. The said scheme was extended till 3lst December 2020 vide MCA General Circular No. 3012020 dated 28th September 2020.
Clause 6(vii) of CFSS 2020 require filing of Form CFSS-2020 after closure of the Scheme and after the documents are taken on file, or on record or approved by the Designated Authority as the case may be but not after the expiry of six months from the date of closure of the Scheme. The Scheme ended on 31 December 2020 and hence the due date of filing this Form is upto 30 June, 2021.
The ICSI also suggested in the letter to extend the due date for filing of Form DPT 3, for the year ended 31 March, 2021 may upto 31 July ,2021.
Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as a deposit or both by every company other than Government company. Every company other than the Government company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 3l st day of March of that year duly audited by the auditor of the company.
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