CSR funding eligibility allows spending on COVID health infrastructure and oxygen facility projects, subject to CSR Rules compliance.
Spending CSR funds on COVID care health infrastructure, medical oxygen generation and storage plants, and manufacture or supply of oxygen-related medical equipment is eligible under the health care and disaster management heads of Schedule VII; contributions to specified R&D projects and public-funded research organisations are also eligible. Companies, including government companies, may undertake these activities directly or collaboratively, subject to compliance with the Companies (CSR Policy) Rules, 2014 and Ministry guidelines.

Board meeting interval extended for two financial quarters to provide pandemic-related compliance flexibility for corporate boards.
The Ministry of Corporate Affairs temporarily extends the permissible interval between consecutive board meetings by sixty days for the first two financial quarters of 2021-22, allowing a longer gap than normally prescribed for the quarters April-June and July-September, as an administrative clarification to address Covid-19 related difficulties.

Relaxation of filing timelines for charge forms: delays condoned with adjusted fee calculation and specific exclusions.
Relaxation of timelines is granted for filing Form CHG-1 and Form CHG-9 by excluding the period 01.04.2021-31.05.2021 from reckoning statutory filing days for certain charge creations or modifications; counting, where applicable, is to resume from 01.06.2021. Fees for filings on or before 31.05.2021 are charged at the baseline rate, while filings after that date attract fees calculated by counting days from 01.06.2021 (or the first day after creation as so reckoned) together with any specified pre-baseline period. Specific exclusions (already-filed forms, lapsed timelines before 01.04.2021, non-extended expiries, and CHG-4 filings) apply.

Relaxation of additional fees permits filing company and LLP forms without extra fees until 31 July 2021, excluding charge forms.
The waiver allows companies and LLPs to file forms due between 1 April and 31 May without additional fees if filed by 31 July; only normal fees apply, but charge forms CHG 1, CHG 4 and CHG 9 are excluded and remain subject to additional fees for late filing.

CSR funds eligibility expanded to include makeshift hospitals and temporary COVID care facilities, subject to CSR Rules and state consultation.
CSR funds may be used for setting up makeshift hospitals and temporary COVID care facilities as eligible activities under Schedule VII items for promotion of health care and disaster management, provided companies consult State Governments and comply with the Companies (CSR Policy) Rules, 2014 and related CSR circulars.

No additional fees for filing AOC 4 series forms; only normal fees payable during specified relaxed filing period.
No additional fees shall be levied for filing e forms AOC 4, AOC 4 (CFS), AOC 4 XBRL and AOC 4 Non XBRL for the financial year ended 31.03.2020 if filed up to 15.02.2021; only normal filing fees are payable during this period.

Condonation of delay for restored companies permits waiver of additional filing fees for eligible overdue e form filings within a limited window.
A scheme waives additional filing fees for companies restored on the Register following disposal of restoration appeals in the defined restoration period, allowing eligible companies to file overdue e forms with the Registrar within a limited window by paying normal filing fees. The waiver excludes filings for increase in authorized capital and specified charge related documents and does not grant immunity from civil or criminal proceedings.

AGM through video conferencing permitted for companies with delayed meetings, subject to compliance with prescribed procedural requirements.
AGMs may be conducted via video conferencing or other audio visual means for companies with meetings due in 2020 or becoming due in 2021, subject to compliance with the procedural requirements in paragraphs 3 and 4 of General Circular No. 20/2020. This clarification does not extend the statutory time for holding AGMs under the Companies Act, 2013, and non-compliance with timelines may attract legal action.

CSR funding eligibility for vaccination awareness permitted, subject to compliance with Companies (CSR Policy) Rules and related circulars.
Spending of CSR funds for awareness campaigns and public outreach on the COVID-19 vaccination programme is an eligible CSR activity under Schedule VII entries concerning promotion of health care, preventive health care and sanitization, promoting education, and disaster management; companies may undertake these activities subject to compliance with the Companies (CSR Policy) Rules, 2014 and Ministry circulars.

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.