Virtual meetings and postal ballots permitted for shareholder resolutions, preserving earlier procedural requirements and approval framework.
Companies may conduct shareholder meetings by video conferencing or other audio-visual means (VC/OAVM) or transact items through postal ballot pursuant to the Ministry's earlier circulars, subject to all existing procedural requirements and safeguards remaining unchanged, as an extension of the pandemic-related framework.

AGM through video conference allowed for 2023 meetings if statutory requirements are met; no extension of time given.
Companies with Annual General Meetings due in 2023 are permitted to hold AGMs by Video Conference or Other Audio Visual Means on or before 30 September 2023, subject to compliance with the procedural and technical requirements specified in paragraphs 3 and 4 of the earlier General Circular; this permission is not an extension of statutory time and noncompliance will attract legal action under the companies law.

Extension of KYC filing deadline allows fee-free submission of DIR-3-KYC forms for a limited period.
Extension granted for filing e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without payment of filing fee until 15 October 2022; the Ministry approved a limited fee-free window following a representation seeking an extension beyond 30 September 2022, permitting stakeholders to submit the specified director KYC forms electronically without incurring the filing fee during that period.

CSR eligibility: Spending CSR funds on national flag campaign permitted when Companies (CSR Policy) Rules and circulars are complied with.
Expenditure of CSR funds on the "Har Ghar Tiranga" campaign is eligible under item (ii) of Schedule VII as promotion of education relating to culture, including mass production and supply of the National Flag and outreach activities. Companies may undertake these activities subject to fulfillment of the Companies (CSR Policy) Rules, 2014 and related Ministry circulars and clarifications.

Form eleven filing relief permits LLPs to file annual return without additional fees within an extended timeline.
Limited Liability Partnerships may file their Annual Return (Form 11) for FY 2021-2022 without payment of additional fees if filed by the extended deadline of 15 July 2022; this extension continues earlier relief and is issued with competent authority approval.

Relaxation of additional fees: LLPs may file event-based e-forms due in late-February to May without penalty until June end.
Limited Liability Partnerships may file event-based e-forms due between 25 February 2022 and 31 May 2022 without payment of additional fees until 30 June 2022, as administrative relief in view of the MCA-21 transition; the Ministry of Corporate Affairs has directed implementation of this concession to promote compliance.

Microfinance objects restriction: include microcredit in company objects only if RBI net owned fund and related requirements are satisfied.
ROCs are directed not to permit incorporation of Section 8 companies with microfinance objects or subsequent alteration of main objects to include microfinance unless the company complies with the Net Owned Fund and other requirements laid down in the RBI Directions for NBFC MFIs; ROCs must examine incorporation and change of object filings to prevent circumvention.

Relaxation of additional-fee requirement lets LLPs file Form 11 without extra fees until the extended deadline for compliance.
LLPs may submit e-Form 11 (Annual Return) for the financial year 2021-2022 without payment of additional fees up to 30th June, 2022, as a compliance facilitation measure owing to the transition to MCA-21 version 3, per Ministry of Corporate Affairs approval.

Extraordinary general meetings may be held via video or audiovisual means or by postal ballot under extended circular guidance.
Companies are authorised to hold Extraordinary General Meetings and transact resolutions by Video Conference or Other Audio Visual Means or by postal ballot in accordance with the procedures and safeguards set out in earlier Ministry circulars; all other requirements and conditions in those circulars remain unchanged.

Holding of AGMs through VC/OAVM permitted subject to prescribed circular requirements and statutory timelines.
Companies with AGMs due in 2022 may conduct those AGMs by Video Conference (VC) or Other Audio Visual Means (OAVM) on or before 31 December 2022 in accordance with Paragraphs 3 and 4 of General Circular No. 20/2020; this authorisation does not constitute an extension of time for holding AGMs under the Companies Act, 2013, and non-adherence to statutory timelines attracts legal action.

No additional fees for delayed annual filings: normal fees apply for specified e forms during the announced extension.
No additional fees shall be levied for filing specified annual returns and financial statement e forms for the financial year ended on 31.03.2021 during the announced extended windows; only normal filing fees will be payable for AOC 4 series forms until 15 March 2022 and for MGT 7/MGT 7A until 31 March 2022, enabling submission of the listed e forms without payment of additional fees in the respective periods.