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of <h1>Condonation of Delay Scheme, 2018: Filing e-CODS Post-May 1 for Revived Companies via NCLT Orders Explained.</h1> The circular clarifies the Condonation of Delay Scheme, 2018, addressing concerns from stakeholders about filing requirements for e-CODS, 2018. It specifies that companies struck off under section 248 of the Companies Act, 2013, which have sought revival under section 252 and have pending orders before the National Company Law Tribunal (NCLT), can file e-CODS upon obtaining revival orders even after May 1, 2018. Registrars of Companies must ensure that Director Identification Numbers (DINs) are reactivated only for directors of companies revived through NCLT orders. Thorough scrutiny of NCLT orders and overdue document filings is required before raising Change Requirement Forms (CRFs).
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