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Annual return GSTR-9 and GSTR-9C, under section 44 of CGST Act, due date stands extended for financial year 2019-20 from 3:

ROC Default Clearance

Legal provision: The Central Government in exercise of its power u/s 460 of the Companies Act, 2013 read with section 403 has decided to introduce a scheme namely “Companies Fresh Start Scheme, 2020“, by allowing a One-time condonation of delay in filing statutorily required documents with the Registrar.

Scheme Applicable To:

Defaulting Companies: Any “defaulting company” is permitted to file belated documents, which were due for filing on any given date in accordance with the provisions of this Scheme.

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"Defaulting Company" means a company defied under the Companies Act, 2013, and which has made default in filing of any documents, statement, returns etc. including annual statutory documents on the MCA-21 registry.

Companies Fresh Start Scheme-2020:
The defaulting Companies may file forms by making payment of normal fees as prescribed under the Companies (Registration offices and Fee) Rules, 2014 on the date of filing of each belated document and no additional fee is payable.

Seeking Immunity under the scheme: Immunity shall be granted to defaulting companies from launch of prosecution and proceedings for imposing penalty to the extent to delay associated with the filings of belated documents.

Withdraw of Appeal: If a company has filed an appeal against any notice issued or complaint filed or an order passed by a court or by an adjudicating authority regarding statutory filing under the Act, then the company shall before filing an application for issue of immunity certificate, withdraw such appeal and furnish proof of withdraw of appeal along with application.

In case order is passed but appeal could not be filed: When any order regarding delay associated in filing of document, statement or return etc. and penalties were imposed by an adjudicating officer and appeal is not filed until 1st April 2020 and the last date of appeal falls between 1st March 2020 and 31st May, 2020, then additional period of 120 days i.e. until 28th September, 2020 shall be given for filing an appeal before the concerned RD. Also, No prosecution regarding non-compliance of order of adjudicating authority shall be initiated against the company during such additional period.

Application for Issue of Immunity: Application for seeking immunity regarding belated documents filed under the scheme shall be made in e-Form CFSS-2020 after closure of the scheme and documents are taken on file or on record or approved by Designated authority but before six months from closure of the scheme.

NO FEES PAYABLE FOR FILING THE FORM.

Exception from Obtaining Immunity:

No immunity shall be provided if:

1) An appeal is pending before the court of law and in case of management disputes pending before the court of law or tribunal.

2) An order of conviction has been passed by court or an order imposing penalty has been passed by adjudicating authority and no appeal has been filed before this scheme came into force.

Issue of Immunity Certificate: Designated authority shall issue Immunity certificate in respect of documents filed under the scheme based on declaration made in Form CFSS-2020.

Scheme Applicable to: All forms that are in the list of Eligible hosted by Ministry of Corporate Affairs on MCA Portal.

Scheme not Applicable to:

  • i. Company against which final notice of strike off has already initiated by designated authority.
  • ii. Company filed an application for striking off the name of the company from register of companies.
  • iii. Companies amalgamated under a scheme of compromise and arrangement.
  • iv. Company filed application to obtain dormant status.
  • v. Vanishing Companies.
  • vi. Where Companies are marked as "under CIRP or liquidation".

Effect of Immunity

After granting the immunity, the Designated authority concerned shall withdraw the prosecution(s) pending, if any, before the concerned Court(s) and the proceedings of adjudication of penalties under section 454 of the Act, other than those in which order conviction in any matter or order imposing penalty has been passed, in respect of defaults against which immunity has been so granted shall be deemed to have been completed without any further action on the part of the Designated authority.

Scheme for Inactive Companies:

When Defaulting Inactive Companies files due documents under the scheme, then it can simultaneously, either:

  • i. Make an application for obtaining dormant status in form MSC-1 at a normal fee.
  • ii. Make an application for striking off the name of the company from register of companies in form STK-2 at a normal fee.

Upon Conclusion of Scheme: The Registrar shall take necessary action under the Companies Act, 2013 against the companies which have not availed this Scheme and are in default in filing of documents as required under the provisions of Companies Act, 2013 in a timely manner.

Price Table
Plan - A

SERVICE-1

699
+ GST 18%

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Plan - B

SERVICE-2

999
+ GST 18%

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Plan - C

SERVICE-3

1499
+ GST 18%

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Plan - D

SERVICE-4

2999
+ GST 18%

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DOCUMENTS NEED TO SUBMIT
  • Document-1
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