FAQs: MCA Extension of Due Date of Filing of Forms

SHORT SUMMARY

MCA has issued a General Circular No 04/2023 on 21st Feb 2023 subject to extension for the time of filing of 47 forms on MCA V3 without additional fees. MCA has already issued two general circulars 01 and 03 or 2023 on 07th Feb 2023 and 09.01.2023 subject to extension for the time of filing of 45 company e-forms and PAS-03 in MCA 21 without additional fees.

Important Point

1. There is no extension for Spice Part B for any period.
2. Extension is available if the Due date of any form out of 45 forms is on or after 07.01.2023.
3. Extension for PAS-3 only in case when the Due date fall b/w 20.01.2023 to 28.02.2023.
4. Extension for Spice Part A: (Name Approval)

- For Resubmission: If resubmission falls between 23.01.2023 to 28.02.2023.
- For Reservation of Name: Its name reservation falls between 23.01.2023 to 28.02.2023.

Question and Answers

Que 1: What if Any of these 45 forms are in resubmission on 7th January 2023 (except Spice Part B)?

Ans 1: As per the update appearing on MCA Website, all the stakeholders advised that no such form should be pending for resubmission. Therefore, one can opine that out of 45 forms, if any form was on resubmission on 07.01.2023 the Company has to file a fresh form on MCA V-3

EXTENSION OF 45 FORMS

Que 2: If the Due Date of Any form out of 45 forms (except PAS-3 and Spice Part A) falls between 07-01.2023 to 28.02.2023, what shall be the extended due date for such forms?

Ans 2: As per Circular issued by MCA on 09.01.2023& 07.02.2023& 21.02.2023, if the Due Date of any 45 forms falls b/w 07-01.2023 to 28.02.2023 then such form can be file till 31st March 2023 without any additional fees.

Example:

a) If Due Date of any of 45 forms was 19th January 2023, then such forms can be filed till 31.03.2023.
b) If Due Date of INC-28 was 21.01.2023then such INC-28 can be file till 31.03.2023.
c) If Due Date of DIR-12 was 28.02.2023then such DIR-12 can be file till 31.03.2023.

EXTENSION OF PAS-3

Que 3: If the Due Date of PAS-3 falls between 20-01.2023 to 28.02.2023, what shall be the extended due date for such forms?

Ans 3: As per Circular issued by MCA on 09.01.2023 & 07.02.2023 & 21.02.2023, if the Due Date of any PAS-3 forms falls b/w 20-01.2023 to 28.02.2023 then such PAS-3 can be file without additional fees till 31.03.2023.

Example:

a) If Due Date of PAS-3 was 19th January 2023 then such PAS-3 can be file till 19.01.2023 only.
b) If Due Date of PAS-3 was 21.01.2023then such PAS-3 can be file till 31.03.2023.
c) If Due Date of PAS-3 was 01.02.2023 then such PAS-3 can be file till 31.03.2023.

EXTENSION OF SPICE PART B

Que 4: If the Due Date of Spice Part B forms falls between 07-01.2023 to 028.02.2023, what shall be the extended due date for such forms?

Ans 4: As per the Circular issued by MCA on 09.01.2023 & 07.02.2023 & 21.02.2023, there is no extension given for Spice Part B.

RESERVATION OF NAME

Que 5: If the Expiry of name approval form i.e. Spice Part A falls between 23-01.2023 to 28.02.2023, what shall be the extended due date for such forms?

Ans 5: As per Circular issued by MCA on 21.02.2023, if the expiry of any Spice Part A falls b/w 23-01.2023 to 28.02.2023 then one can opine that such Spice Part A shall be available as Reserved till 20.03.2023without any extension application.

Example:

a) If the Due Date of Spice Part A was 23rd January 2023, then name shall be reserved till 20.03.2023.
b) If the Due Date of Spice Part A was 15.02.2023then name shall be reserved till 20.03.2023.
c) If the Due Date of Spice Part A was 22.02.2023 then name shall be reserved till 20.03.2023.

RESUBMISSION OF NAME APPROVAL

Que 6: If the Due date of resubmission of the name approval form i.e. Spice Part A falls between 23-01.2023 to 28.02.2023, what shall be the extended due date for such resubmission?

Ans 6: As per the Circular issued by MCA on 21.02.2023, if the Due date of resubmission of any Spice Part A falls b/w 23-01.2023 to 28.02.2023 then one can opine that such Spice Part A can be Resubmit till15.03.2023without any extension application.

Example:

a) If the Due Date of resubmission of Spice Part A was 23rd January 2023 then the name shall be reserved till 15.03.2023.
b) If the Due Date of resubmission of Spice Part A was 15.02.2023 then the name shall be reserved till 15.03.2023.
c) If the Due Date of resubmission of Spice Part A was 22.02.2023 then the name shall be reserved till 15.03.2023.