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DIR 3 KYC ON 11.9.29.IS CFSS FILING REQ

R.K.Kothari (Others) (103 Points)

04 March 2021

If DIR3 KYC done on 11.9.20 ,is it req. to file in CFSS .what is last date for filing in CFSS

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 04 March 2021

As per the provisions of the Companies Act, 2013, all companies are required to follow statutory compliances annually. This includes the Annual Return, Financial Statements and all the other necessary forms, documents and statements that are specified, within that particular time frame. Non – compliance of the same results in the imposition of penalties and fines. A company that fails to adhere to the compliances is called a defaulting company.
The Companies Fresh Start Scheme (CFSS) is applicable between the 1st of April, 2020 and the 30th of September, 2020.

1. For the Defaulting Companies:

Shall pay only the normal fees as prescribed by the Companies Rules, 2014 for all filings with the MCA 21 registry. No additional fees to be paid, whatsoever.
Immunity against prosecution and proceedings for imposing penalty only where:-
– The prosecution and proceedings arose due to the delay in filing of belated documents.
– No other cases covered.
In case there is an existing appeal filed by the company against any notice, complaint or order issued with regard to prosecution and proceedings related to the delay in statutory filing, the following steps are to be followed:-
– Before registering under the CFSS 2020, the appeal filed by the company should be withdrawn.
– At the time of making the application for the scheme, the company must furnish a copy of such withdrawal along with the application as proof.
Where the order has been passed by the court and the company has not filed an appeal against the same as on the commencement of the scheme:-
– The company is allowed 120 days to file an appeal before the Regional Director.
– During this period of 120 days, for the non – compliance of the order passed by the court with regard to the delay in filing of any documents for the same shall be condoned and no further action shall be initiated against the company.
Form CFSS – 2020 may be filed by the companies under the scheme.
– The Form provides the companies with immunity for a period of 6 months after the date of closure of the CFSS 2020.
– No fees to be paid on this particular form.
– Immunity Certificate shall be granted by the designated authority.
Immunity is not granted where:-
– An appeal is pending in court against the company.
– In case of management disputes pending before any court of law.
– Where an order is passed by the court and no appeal has been made before the scheme came into force.
Extension granted to file DIR-3/DIR-3KYC: Extended timelines between 1st April 2020 and 30th September 2020 is provided by MCA for the directors’ whose DIN is deactivated to come forward and file DIR-3KYC/DIR-3 KYC-Web. The filing fee of Rs 5,000 will not apply.
2. For the Inactive Companies:

The defaulting inactive companies may apply for the CFSS 2020 so as to file the due documents. Additionally, they may also do the following:-

Submit an application for Dormant Status under Section 455 of the Companies Act, 2013 by way of filing of e-Form MSC – 1 along with the prescribed fees.
Submit an application for striking off the name of the company from the Register of Companies.
Extension granted to file e-Form ACTIVE: An extended timeline between 1st April 2020 and 30th September 2020 is provided by MCA for the ‘ACTIVE non-compliant’ companies to come forward and file e-Form ACTIVE. The filing fee of Rs 10,000 will not apply.
2. Non-Applicability of the CFSS 2020
Where the action for final notice of striking off the name as per the Companies Act, 2013 has already been initiated by the Designated Authority.
Where the company has already filed the Form STK – 2 along with the prescribed fees for the striking off of the name of the company from the Register of Companies.
Where the companies have been amalgamated under the scheme of arrangement or compromise.
Where the application for Dormant Status has been filed by way of Form MSC – 1 along with the prescribed fees.
Vanishing companies.
Companies that are marked for the Corporate Insolvency Resolution Process or Liquidation.
Where the following are involved:-
– Increase in the Authorised Capital (Form SH – 7)
– Charge related documents (CHG – 1, CHG – 4, CHG – 8, CHG – 9)

Last date for CFSS will be 31.3.2021

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anil jain (Partner) (1072 Points)
Replied 05 March 2021

List of 54 Forms allowed to be filed of Companies Act, 2013 under CFSS -2020

Sr No.	Form	Particulars
1	Form 1-XBRL	Form for filing XBRL document in respect of cost audit report and other documents with the Central Government
2	Form A-XBRL	Form for filing XBRL document in respect of compliance report and other documents with the Central Government
3	Form ADT-1	Information to the Registrar by Company for appointment of Auditor
4	Form ADT-2	Application for removal of auditor(s) from his/their office before expiry of term
5	Form ADT-3	Notice of Resignation by the Auditor
6	Form AoC-4	Form for filing financial statement and other documents with the Registrar
7	Form AoC-4 CFS	Form for filing consolidated financial statements and other documents with the Registrar
8	Form AoC-4 XBRL	Form for filing XBRL document in respect of financial statement and other documents with the Registrar
9	Form AoC-5	Notice of address at which books of account are maintained
10	Form BEN-2	Return to the Registrar in respect of declaration under section 90
11	Form CRA-2	Form of intimation of appointment of cost auditor by the company to Central Government
12	Form CRA-4	Form for filing Cost Audit Report with the Central Government.
13	Form DIR -3C	Application for allotment of Director Identification Number before appointment in an existing company
14	Form DIR-3 KYC	Intimation of Director Identification Number by the company to the Registrar DIN services
15	Form DIR -11	Notice of resignation of a director to the Registrar
16	Form DIR -12	Particulars of appointment of Directors and the key managerial personnel and the changes among them
17	Form DPT-3	Return of deposits
18	Form DPT-4	Statement regarding deposits existing on the commencement of the Act
19	Form FC-1	Information to be filed by foreign company
20	Form FC-2	Return of alteration in the documents filed for registration by foreign company
21	Form FC -3	Annual accounts along with the list of all principal places of business in India established by foreign company
22	Form FC-4	Annual Return of a Foreign company
23	Form GNL-2	Form for submission of documents with the Registrar
24	Form GNL-3	Particulars of person(s) or key managerial personnel charged or specified for the purpose of sub-clause (iii) or (iv) of clause 60 of section 2
25	Form IEPF-1	Statement of amounts credited to the Investor Education and Protection Fund
26	Form IEPF-2	Statement of unclaimed or unpaid amounts
27	Form IEPF-3	Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund
28	Form IEPF-4	Statement of shares transferred to the Investor Education and Protection Fund
29	Form IEPF-6	Statement of unclaimed or unpaid amounts to be transferred to the Investor Education and Protection Fund
30	Form IEPF-7	Statement of amounts credited to IEPF on account of shares transferred to the fund
31	Form IEPF-e-verification Report	Application to the authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund (IEPF) – E-verification report
32	Form INC-4	One Person Company- Change in Member/Nominee
33	Form INC-5	One Person Company- Intimation of exceeding threshold
34	Form INC-6	One Person Company – Application for Conversion
35	Form INC-12	Application for grant of License under section 8
36	Form INC-20A	Declaration for commencement of business
37	Form INC-20	Intimation to Registrar of revocation/surrender of license issued under section 8
38	Form INC-22	Notice of situation or change of situation of registered office
39	Form INC-22A	Active Company Tagging Identities and Verification (ACTIVE)
40	Form INC-27	Conversion of public company into private company or private company into public company
41	Form INC-28	Notice of order of the Court or Tribunal or any other competent authority
42	Form MGT-6	Persons not holding beneficial interest in shares
43	Form MGT-7	Annual Return
44	Form MGT-10	Changes in shareholding position of promoters and top ten shareholders
45	Form MGT-14	Filing of Resolutions and agreements to the Registrar
46	Form MGT-15	Form for filing Report on Annual General Meeting
47	Form MR-1	Return of appointment of key managerial personnel
48	Form MR-2	Form of Application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing director or whole time director or manager and commission or remuneration to directors
49	Form MSC-1	Application to Registrar for obtaining the status of dormant company
50	Form MSC-3	Return of Dormant Companies
51	Form NDH-1	Return of Statutory Compliances
52	Form NDH-2	Application for extension of time
53	Form NDH-3	Return of Nidhi Company for the half year ended
54	Form NDH-4	Application for declaration as Nidhi Company and for updation of status by Nidhis
53	Form PAS-3	Return of allotment
54	Form SH-11	Return in respect of buy-back of securities

Chirag (Professional) (1979 Points)
Replied 07 March 2021

No For Year 2020-2021 Date Extended By 30.09.2020 ,So ,For DIR-3KYC No CFSS., Even if you file DIR-3 KYC after 30.09.2020 then Late filing fees/Penalty of INR 5000 charged!

R.K.Kothari (Others) (103 Points)
Replied 16 March 2021

But in CFSS form can we file eform dir 3 kyc filed on 13.9.20.
is it required to file if filed before 30.9.20 .
is to be filed along with other forms of company while filing cfss form of company.