MCA reduces due dates for various forms due to shifting of MCA portal in to Version 3
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- By Taxmann
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- Last Updated on 25 February, 2023
General Circular No. 04/2023, dated 22.02.2023 | General Circular No. 03/2023, dated 07.02.2023 | General Circular No. 01/2023, dated 09.01.2023
Earlier, the MCA intimated through General Circular No. 01/2023, dated 09.01.2023 that 45 e-forms including PAS 6, DIR 12, DIR 11, DIR 3, etc to be shifted to V3 portal with effect from 23.01.2023. Thus, these e-form were not available from 07.01.2023 to 22.01.2023.
The MCA hs allowed additional time of 15 days, without levying any additional fees, to the stakeholders, in cases where the due dates for filing of these 45 e-Forms fall during the period between 07.01.2023 and 22.01.2023.
However, The MCA through General Circular No. 03/2023, dated 07.02.2023, after receiving various representation from the stakeholders had decided to allow further additional time of 15 days for filing of these 45 e-forms, without additional fees.
Further, Form PAS-03 whose due dates for filing fall between 20-1-2023 and 06-02-2023, can also be filed without payment of additional fees for a period of 15 days.
Later, through General Circular No. 04/2023, dated 22.02.2023, in continuation of the above two circulars, the MCA has decided to allow further additional time till 31.03.2023 for filing of these 45 e-forms which are due for filing between 07.02.2023 and 28.02.2023, without additional fees.
Further, Form PAS-03 whose due dates for filing fall between 20-1-2023 and 28-2-2023, can also be filed without payment of additional fees till 31-3-2023.
The reservation period for the names which are reserved is extended by a further period of 20 days. The period for re-submission of applications for name-reservation falling between 23-1-2023 and 28-2-2023 was also extended by 15 days.
As MCA has issued many circulars regarding the extension this can be analysed as follows:
(a) Extended date of filling of 45 forms
45 Company Forms due date of filing falls between 07/02/2023 and 28/02/2023 stands extended till 31-03-2023.
(b) Extended date of filling of PAS-3
Form PAS 03 whose due date of filing falls between 20/01/2023 and 28/02/2023 stands extended till 31-03-2023.
(c) Extended period of name reservation
The normal reservation period for names is 20 days from the date of Name Approval, However, due to the extension the period stands extended to 40 days from the date of Name Approval.
(d) Extended resubmission time Period for name reservation
If the Due date of resubmission fall between 23/01/2023 and 28/02/2023, then it stands extended by a further period of 15 days.
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