09 October 2014
Dear Sir, I wish to clarify a doubt regarding CLSS 2014. Whetther all the defaulting companies have to file that form(CLSS2014) to avail the fee concession? or Just defaulting campanies may directly file the annual return without filing CLSS 2014?
09 October 2014
This CLSS is available only to defaulting companies.
MAIN FEATURES OF COMPANY LAW SETTLEMENT SCHEME, 2014
1. This Company Law Settlement Scheme, 2014 shall remain in force from August 15, 2014 to October 15, 2014. 2. Defaulting companies who have not filed their annual filing documents pertaining to previous years are allowed to file belated documents which were due for filing till June 30, 2014. 3. Defaulting companies can file their old documents with Normal filing fees along with additional fees of 25% of the actual additional fees payable on the date of filing. 4. This scheme given an opportunity to inactive companies to get their companies declared as “Dormant Company” under section 455 of the Companies Act, 2013 by filing a simple application at reduced fees. 5. This scheme shall apply on the belated filing of the following documents:
a. Form 20B for filing Annual Return by a company having Share Capital. b. Form 21A for filing Annual Return by a company not having Share Capital. c. Form 23AC, 23ACA, 23AC XBRL and 23ACA XBRL- Forms for filing Balance Sheet and Profit and Loss Account. d. Form 66- Form for filing Compliance Certificate with the ROC e. Form 23B- Form for intimation for Appointment of Auditor
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