Virtual meetings and postal ballots permitted under Companies Act extended for corporate compliance during COVID-19.
Companies are authorised to conduct EGMs via video conferencing or other audiovisual means, or transact items by postal ballot, as per the framework of earlier Ministry circulars; all procedural requirements in those circulars remain unchanged. The temporary permissions are extended until 30th June, 2021, and the circular is issued with approval of the competent authority.

Extension of filing deadline for CRA-4; last date deferred and additional fees relaxation retained, other requirements unchanged.
Extension of the filing deadline for CRA-4 by substituting the earlier last date with a later date, deferring the compliance cutoff. The amendment follows stakeholder representations and COVID-19 disruptions. All other procedural requirements and conditions of the earlier circular remain unchanged, and the prior easing of additional fee consequences for late filing continues. The change is effected with competent authority approval.

Extension of LLP settlement scheme: belated filings and delayed statement of account treated as compliant under revised applicability.
Extension of the LLP Settlement Scheme adjusts the applicability period so belated documents due for filing up to the substituted cutoff are covered by the scheme, while all other requirements remain unchanged. A statement of account and solvency signed beyond six months from the end of the financial year but within the substituted extended filing window shall not be deemed non-compliance.

Director residency requirement relief extended; non compliance will not be treated as a violation for the specified financial year.
The Ministry clarified that failure by at least one director to meet the minimum director residency requirement in India shall not be treated as a compliance breach for the specified financial year, extending the relief previously granted in General Circular No. 11/2020 in view of the COVID 19 outbreak.

Companies Fresh Start Scheme extension allows IEPF e-form filings and e-verifications without additional fees during extension.
The extension of the Companies Fresh Start Scheme provides relief by permitting filing of specified IEPF e-forms and e-verification of IEPF-5 claims without payment of additional fees for the duration of the scheme's extension, enabling stakeholders and nodal officers to plan concomitant compliance actions accordingly.

Deposit repayment reserve extension: deadline for reserve creation and debenture investment compliance extended for COVID 19 relief.
Extension of the compliance deadline for creation of the deposit repayment reserve and for making the prescribed investment or deposit in respect of debentures as a COVID 19 relief measure. The circular continues prior administrative directions, specifically extends the timeline for the matters referenced in earlier circular paragraphs, and states that all other regulatory requirements remain unchanged.

Remote general meetings permitted: companies may use virtual platforms or postal ballots under extended COVID flexibility.
Companies are authorised to conduct extraordinary general meetings through video conferencing or other audio visual means, or to transact business by postal ballot, in accordance with the framework and conditions set out in the Ministry's earlier circulars; all other requirements in those circulars remain applicable and unchanged.

Extension of time for filing charge-related forms under Companies Act relaxed; deadline extended while prior conditions remain unchanged.
Extension of a scheme providing relaxation of time for filing forms relating to creation or modification of charges under the Companies Act, 2013 is effected by substituting the previously specified deadline figures with later dates; all other eligibility criteria and procedural requirements of the earlier circular remain unchanged.

LLP Settlement Scheme extension preserves existing scheme requirements and deadlines under ministry circular to support compliance continuity.
Extension of the LLP Settlement Scheme, 2020 continues the measures of General Circular No. 13/2020; the scheme period is extended to 31st December, 2020 and all other conditions and procedural requirements of the earlier circular remain unchanged to address COVID-19 related disruption.

Companies Fresh Start Scheme extended to provide additional compliance relief until 31 December 2020, terms otherwise unchanged.
The Companies Fresh Start Scheme, 2020 is extended to provide additional time for companies to regularise filings and fulfil statutory requirements; all procedural requirements, eligibility conditions and other stipulations of the earlier circular remain unchanged and continue to govern access to the Scheme's benefits.

Relaxation of filing deadline: CRA-4 cost audit reports can be filed late without penalty due to pandemic-related disruption.
Relaxation allows CRA-4 cost audit reports for FY 2019-20 submitted by the cost auditor to the board by 30th November, 2020 to not be treated as violation of rule 6(5); companies may file e-form CRA-4 within 30 days of receipt of the report, or, if AGM extension was availed, within the timeline under the proviso to rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.

Extension of AGM deadline under section 96: three-month extension granted without requirement to file Form GNL-1.
The Registrar, invoking the third proviso to section 96(1) of the Companies Act, grants a three-month extension to the statutory period for holding AGMs for companies with FY ended 31.03.2020 due to COVID-19 difficulties. The extension applies to companies under the Hyderabad ROC's jurisdiction and is provided without requiring filing of Form No. GNL-1; pending and rejected GNL-1 applications for such extension are deemed approved for the three-month period.

Extension of AGM deadline grants additional time for companies to hold annual meetings affected by pandemic without separate applications.
The Registrar exercises the proviso power to grant an extension of time of three months for holding AGMs (other than first AGMs) for companies within the office's jurisdiction unable to convene their AGM for the financial year ended 31.03.2020 due to the Covid-19 pandemic. The extension is automatic without requiring filing of Form No. GNL-1 and expressly covers pending and previously rejected Form No. GNL-1 applications, which are deemed approved for the extended period.

Extension of AGM time: registrar authorises additional time without requiring Form GNL-1 filings for affected companies.
The Registrar, invoking the third proviso to Section 96 of the Companies Act, 2013, authorises an additional period for companies within the office jurisdiction to hold their AGMs for the financial year ended 31 March 2020 because of Covid-19 disruptions. The extension is granted without requiring companies to file Form No. GNL-1, and pending GNL-1 applications for that AGM period are deemed approved.

Extension of AGM timeframe granted for companies unable to hold meetings due to pandemic, without requiring individual applications.
The Registrar, invoking the Section 96(1) third proviso, extends the statutory deadline for AGMs by an additional three months for companies within the office's jurisdiction unable to hold AGMs due to the Covid-19 pandemic, waiving the requirement to file Form No. GNL-1. The extension also treats pending and previously rejected Form No. GNL-1 applications for that AGM year as approved for the extended period.

Extension of AGM deadline granted due to Covid 19, allowing a three month extra period without filing Form GNL 1.
The Registrar has extended the time to hold AGMs for the financial year ended 31.03.2020 by three months for companies registered in Assam, Meghalaya, Manipur, Nagaland, Mizoram, Tripura and Arunachal Pradesh, invoking the third proviso to sub section (1) of Section 96; affected companies need not file Form No. GNL 1, and pending or rejected GNL 1 applications for that year are deemed approved for the three month extension.

Extension of AGM deadline granted for companies unable to hold annual meetings due to pandemic; no prescribed form filing required.
Registrar grants companies under its jurisdiction an extension of time to hold their annual general meeting for the financial year ended 31.03.2020 due to the Covid-19 pandemic, invoking the proviso that permits the Registrar to extend AGM deadlines for special reasons. The extension is for the maximum period allowed under that proviso and is granted without requiring companies to file the prescribed extension form; pending and earlier rejected extension applications for that year are deemed approved so as to permit holding the AGM within the extended time.

Extension of AGM deadline permits companies unable to convene meetings due to pandemic to receive automatic extensions without filing.
Companies unable to hold their AGM for the financial year ending on 31 March 2020 are granted an automatic extension of up to three months from the due date under the Registrar's discretionary power, without requiring filing of the prescribed extension form; pending and rejected extension applications are deemed approved without further action.

Extension of AGM deadline grants affected companies under ROC Vijayawada extra time without requiring prescribed form filing.
The Registrar of Companies, Vijayawada, exercising the proviso power under the Companies Act provision on AGMs, extends the time to hold AGMs for the financial year ended on 31.03.2020 by three months for companies in the office's jurisdiction that cannot hold meetings on time, without requiring filings of the prescribed form. Pending and earlier rejected applications in the prescribed form for such extension are deemed approved for the extended period.

Extension of AGM deadline granted without filing requirement, covering pending and rejected extension applications for companies.
Registrar extends the statutory period for holding AGMs for companies under its jurisdiction for the financial year ended 31.03.2020, invoking the third proviso to Section 96(1) of the Companies Act, 2013, and grants a short-term extension without requiring Form No. GNL-1; pending and rejected Form GNL-1 applications for this extension are deemed approved.