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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Late filing relief for LLPs: additional fees waived for Statement of Account and Solvency filings.</h1> LLPs may file Form 8 (Statement of Account and Solvency) for the financial year 2020-2021 without payment of additional fees until 30th December, 2021, as a temporary relief addressing COVID-19 related filing difficulties, aimed at easing compliance burdens for MSMEs operating as LLPs.

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