Forms – Companies Fresh Start Scheme & LLP Settlement Scheme, 2020
The below scheme applies to all the Defaulting Companies/LLP that have not filed Forms, Returns, Statements or Documents with the Ministry of Corporate Affairs.
(a) For the Companies a new Scheme namely Companies Fresh Start Scheme , 2020 under Circular No. 12/2020 (CFSS-2020) and
(b) For the LLPs by modification in LLP Settlement Scheme, 2020 under Circular No. 13./2020 (LLPSS-2020, which is modification in LLP Settlement Scheme, 2020 issued on March 04, 2020 under Circular No. 6 /2020).
Total 76 forms are allowed to be filed with MCA under these two schemes, out of which
- 10 forms pertaining to the Companies Act, 1956,
- 56 forms pertaining to The Companies Act, 2013.
- 12 forms pertaining to the LLPs
To download list of these forms on the given Link:
List of forms under CFSS-2020 and LLPSS-2020 in PDF
List of 64 Forms Covered under Company Fresh Start Scheme 2020 –CFSS 2020
Below is the List:
List of 10 Forms allowed to be filed under the Companies Act, 1956, CFSS-2020.
| Sr No. | Form | Purpose of the Form | Frequency of the Form |
| 1 | Form 20B | Filing annual return by a company having a share capital | Annual Form |
| 2 | Form 21A | Particulars of annual return for the company not having share capital | Annual Form |
| 3 | Form 23AC/ACA | Filing balance sheet and other documents | Annual Form |
| 4 | Form 23ACA | Filing Profit and Loss account and other documents | Annual Form |
| 5 | Form 23AC XBRL | Filing XBRL document in respect of balance sheet and other documents | Annual Form |
| 6 | Form 23ACA XBRL | Filing XBRL document in respect of Profit and Loss account and other documents | Annual Form |
| 7 | Form 23B | Information by auditor to Registrar | Annual Form |
| 8 | Form 23 C | Form of application to the Central Government for appointment of cost auditor. | Annual Form |
| 9 | Form 23 D | Information by cost auditor to Central Government | Annual Form |
| 10 | Form 66 | Form for submission of compliance certificate issued by Company Secretary in practice | Annual Form |
List of 54 Forms allowed to be filed of Companies Act, 2013 under CFSS -2020
| Sr No. | Form | Particulars | Frequency of the Form |
| 1 | Form 1-XBRL | Form for filing XBRL document in respect of cost audit report and other documents with the Central Government | Annual Form |
| 2 | Form A-XBRL | Form for filing XBRL document in respect of compliance report and other documents with the Central Government | Annual Form |
| 3 | Form ADT-1 | Information to the Registrar by Company for appointment of Auditor | Annual/Event Based |
| 4 | Form ADT-2 | Application for removal of auditor(s) from his/their office before expiry of term | Event Based |
| 5 | Form ADT-3 | Notice of Resignation by the Auditor | Event Based |
| 6 | Form AoC-4 | Form for filing financial statement and other documents with the Registrar | Annual Form |
| 7 | Form AoC-4 CFS | Form for filing consolidated financial statements and other documents with the Registrar | Annual Form |
| 8 | Form AoC-4 XBRL | Form for filing XBRL document in respect of financial statement and other documents with the Registrar | Annual Form |
| 9 | Form AoC-5 | Notice of address at which books of account are maintained | Event Based |
| 10 | Form BEN-2 | Return to the Registrar in respect of declaration under section 90 | As per applicability |
| 11 | Form CRA-2 | Form of intimation of appointment of cost auditor by the company to Central Government | Event Based |
| 12 | Form CRA-4 | Form for filing Cost Audit Report with the Central Government. | Event Based |
| 13 | Form DIR -3C | Application for allotment of Director Identification Number before appointment in an existing company | As per applicability |
| 14 | Form DIR-3 KYC | Intimation of Director Identification Number by the company to the Registrar DIN services | Annual Form |
| 15 | Form DIR -11 | Notice of resignation of a director to the Registrar | Event Based |
| 16 | Form DIR -12 | Particulars of appointment of Directors and the key managerial personnel and the changes among them | Event Based |
| 17 | Form DPT-3 | Return of deposits | As per applicability |
| 18 | Form DPT-4 | Statement regarding deposits existing on the commencement of the Act | As per applicability |
| 19 | Form FC-1 | Information to be filed by foreign company | As per applicability |
| 20 | Form FC-2 | Return of alteration in the documents filed for registration by foreign company | As per applicability |
| 21 | Form FC -3 | Annual accounts along with the list of all principal places of business in India established by foreign company | As per applicability |
| 22 | Form FC-4 | Annual Return of a Foreign company | Annual Form |
| 23 | Form GNL-2 | Form for submission of documents with the Registrar | As per applicability |
| 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 | As per applicability |
| 25 | Form IEPF-1 | Statement of amounts credited to the Investor Education and Protection Fund | As per applicability |
| 26 | Form IEPF-2 | Statement of unclaimed or unpaid amounts | As per applicability |
| 27 | Form IEPF-3 | Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund | As per applicability |
| 28 | Form IEPF-4 | Statement of shares transferred to the Investor Education and Protection Fund | As per applicability |
| 29 | Form IEPF-6 | Statement of unclaimed or unpaid amounts to be transferred to the Investor Education and Protection Fund | As per applicability |
| 30 | Form IEPF-7 | Statement of amounts credited to IEPF on account of shares transferred to the fund | As per applicability |
| 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 | As per applicability |
| 32 | Form INC-4 | One Person Company- Change in Member/Nominee | Event Based |
| 33 | Form INC-5 | One Person Company- Intimation of exceeding threshold | Event Based |
| 34 | Form INC-6 | One Person Company – Application for Conversion | Event Based |
| 35 | Form INC-12 | Application for grant of License under section 8 | Event Based |
| 36 | Form INC-20A | Declaration for commencement of business | Event Based |
| 37 | Form INC-20 | Intimation to Registrar of revocation/surrender of license issued under section 8 | Event Based |
| 38 | Form INC-22 | Notice of situation or change of situation of registered office | Event Based |
| 39 | Form INC-22A | Active Company Tagging Identities and Verification (ACTIVE) | One Time Compliance. |
| 40 | Form INC-27 | Conversion of public company into private company or private company into public company | Event Based |
| 41 | Form INC-28 | Notice of order of the Court or Tribunal or any other competent authority | Event Based |
| 42 | Form MGT-6 | Persons not holding beneficial interest in shares | Event Based |
| 43 | Form MGT-7 | Annual Return | Annual Form |
| 44 | Form MGT-10 | Changes in shareholding position of promoters and top ten shareholders | Event Based |
| 45 | Form MGT-14 | Filing of Resolutions and agreements to the Registrar | Event Based |
| 46 | Form MGT-15 | Form for filing Report on Annual General Meeting | Event Based |
| 47 | Form MR-1 | Return of appointment of key managerial personnel | Event Based |
| 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 | Event Based |
| 49 | Form MSC-1 | Application to Registrar for obtaining the status of dormant company | Event Based |
| 50 | Form MSC-3 | Return of Dormant Companies | Annual Form |
| 51 | Form NDH-1 | Return of Statutory Compliances | Annual Form |
| 52 | Form NDH-2 | Application for extension of time | Event Based |
| 53 | Form NDH-3 | Return of Nidhi Company for the half year ended | Half Year |
| 54 | Form NDH-4 | Application for declaration as Nidhi Company and for updation of status by Nidhis | Event Based |
| 53 | Form PAS-3 | Return of allotment | Event Based |
| 54 | Form SH-11 | Return in respect of buy-back of securities | Event Based |
List of 12 Forms allowed to be filed under LLPSS -2020
| Sr No. | Form | Purpose of the Form | Frequency of the Form |
| 1 | Form 8 | Statement of Account & Solvency | Annual Form |
| 2 | Form 11 | Annual Return of Limited Liability Partnership (LLP) | Annual Form |
| 3 | Form 3 | Information with regard to limited liability partnership agreement and changes, if any, made therein | Event Based |
| 4 | Form 4 | Notice of appointment, cessation, change in name/ address/designation of a designated partner or partner. and consent to become a partner/designated partner | Event Based |
| 5 | Form 5 | Notice for change of Name | Event Based |
| 6 | Form 12 | Form for intimating other address for service of documents | Event Based |
| 7 | Form 15 | Notice for change of place of registered office | Event Based |
| 8 | Form 22 | Notice of intimation of Order of Court/ Tribunal/CLB/ Central Government to the Registrar | Event Based |
| 9 | Form 23 | Application for Direction to Limited Liability Partnership (LLP) to change its name to the Registrar | Event Based |
| 10 | Form 27 | Form for registration of particulars by Foreign Limited Liability Partnership (FLLP) | Event Based |
| 11 | Form 29 | Notice of (A) alteration in the certificate of incorporation or registration; (B) alteration in names and addresses of any of the persons authorised to accept service on behalf of a foreign limited liability partnership (FLLP) (C) alteration in the principal place of business in India of FLLP (D) cessation to have a place of business in India | Event Based |
| 12 | Form 31 | Application for compounding of an offence under the Act | Event Based |
Hope this is article will help you or your clients and clarified the conceptual and procedural Part.
DISCLAIMER: The entire contents have been developed on the basis of relevant information and are purely the views of the authors. Though the authors have made utmost efforts to provide authentic information however, the authors expressly disclaim all or any liability to any person who has read this document, or otherwise, in respect of anything, and of consequences of anything done, or omitted to be done by any such person in reliance upon the contents of this document. Reader should seek appropriate counsel for their own situation. I shall not be held liable for any of the consequences directly or indirectly.
Any other suggestions /opinions are welcomed.
Regards
Author: CS Megha Sharan (Company Secretary in Practice)
Ezzus India Team
Comment here