The MCA in order to help and support companies and chargeholders is taking necessary measures to address the concerns by giving relaxations and providing special measures to reduce their compliance burden. Under the Companies Fresh Start Scheme, 2020 as laid down in the General Circular No. 12/2020 dated 30.03.2020, the benefit of waiver of additional fees was not extended to the charge related documents.
In this regard, the Ministry of Corporate Affairs has introduced a new scheme called "Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013." The purpose of the scheme is to condone delay in filing certain forms related to creation/modification of charges particularly during the pandemic period.
The ICAI has prepared and issued FAQs on this scheme for the benefit of its members and other stakeholders.
The FAQs are uploaded on ICAI website and the link for the same is as below: https://resource.cdn.icai.org/59986clcgc48878.pdf