Extension of AGM deadline granted, permitting affected companies additional time without requiring formal extension filings.
The Registrar of Companies, Goa, Daman and Diu, in exercise of power to extend AGM deadlines for special reasons, grants companies (other than first AGMs and OPCs) whose financial year ended 31.03.2020 an extension of up to three months from the due date to hold their AGM. Companies need not file Form No. GNL-1 for this extension; pending or previously rejected GNL-1 applications for this purpose are deemed approved by the Registrar, in view of difficulties caused by the Covid-19 pandemic.

Extension of AGM deadline - Registrar permits additional three months for affected companies due to pandemic-related disruption.
Registrar exercises power under the third proviso to Sub section (1) of Section 96 of the Companies Act to extend the time for holding Annual General Meetings (other than first AGMs) for the financial year ended 31.03.2020 by three months due to Covid 19 disruptions; the extension applies to companies within the Registrar's jurisdiction and to pending Form No. GNL 1 applications, which are deemed approved without further action.

Extension of AGM deadline: automatic three month extension granted for FY2019 20 AGMs due to pandemic disruptions.
The Registrar, under the third proviso to Section 96(1) of the Companies Act, 2013, extends the time for companies (other than first AGMs and OPCs) within the office's jurisdiction to hold their AGM for the financial year ended 31.03.2020 by three months from the original due date, without requiring filing of Form No. GNL 1; pending and earlier rejected GNL 1 applications for that AGM period are deemed granted for this three month extension.

Extension of AGM deadline granted for companies unable to hold meetings due to pandemic; no separate extension filings required.
The Registrar grants an extension to convene Annual General Meetings for companies within the office's jurisdiction that cannot hold their AGM for the year ended 31.03.2020 due to Covid-19 disruptions, invoking the proviso that permits extension for special reasons; companies need not file Form No.GNL-1 for this extension, and pending or rejected Form No.GNL-1 applications for that year are deemed approved without further action.

Extension of AGM deadline granted for companies unable to convene AGMs due to Covid-19; Form GNL-1 filing requirement waived.
The Registrar of Companies, Himachal Pradesh, exercising powers under the third proviso to section 96(1) of the Companies Act, 2013, extends the time for companies (other than One Person Companies) to hold AGMs for the financial year ended 31.03.2020 where they are unable to do so due to Covid-19, and waives the need to file individual Form No. GNL-1 applications; pending and rejected GNL-1 applications for that AGM period are deemed approved for the extension.

Extension of AGM deadlines: companies must file Form GNL 1 to seek up to three months' extension for FY2020 AGMs.
Companies unable to hold AGMs for the financial year ended 31.03.2020 should file Form No. GNL-1 with the concerned Registrar of Companies by the prescribed deadline to seek extension of the statutory AGM period. Registrars are advised to consider such applications liberally and grant extensions for the period applied for, up to three months, taking into account hardships faced by stakeholders; prior relaxations for holding AGMs via video conferencing or other audio-visual means remain applicable.

Dispatch of notice under section 62(2) not treated as violation where SEBI-compliant alternatives used for rights issues until year-end.
The earlier relaxation in General Circular No. 21/2020, para 2, is extended: for listed companies conducting rights issues opening up to 31st December, 2020, inability to dispatch the notice under section 62(2) by registered post, speed post, or courier will not be treated as a violation where the company complies with relevant SEBI circulars; other requirements of the General Circular remain unchanged.

Filing deadline extension for NFRA-2 compliance provides additional time from form deployment to complete reporting obligations for financial year.
The Ministry prescribes that the time limit for filing Form NFRA-2 for the reporting period is 270 days from the date of deployment of the form on the NFRA website, thereby creating a clear compliance trigger and finite filing window for that reporting period.

CSR contribution to PM CARES Fund: amendment to Schedule provisions renders prior office memorandum redundant and superseded.
The circular confirms that the amendment to Schedule VII of the Companies Act is deemed to have come into force on 28 March 2020, and accordingly the Office Memorandum CSR-05/1/2020-CSR_MCA dated 28.03.2020 is redundant and stands superseded.

Deposit and debenture reserve compliance extended due to COVID 19, with other regulatory requirements remaining unchanged.
Extension permits additional time for companies to create the deposit repayment reserve and to make the required investment or deposit for debentures as specified in the earlier circular; this relief responds to COVID 19 related compliance difficulties. The extension is limited to the matters identified in the earlier circular's specified paragraphs and all other regulatory requirements remain unchanged.

Relaxation of charge filing timelines for CHG 1 and CHG 9 permits excluded COVID period reckoning and adjusted fee computation.
Temporary relief excludes the period from 1 March 2020 to 30 September 2020 (or from the charge date to 30 September 2020) from reckoning the statutory filing period for Form CHG-1 and Form CHG-9; if not filed within the excluded period counting resumes from 1 October 2020. Fee treatment: pre March charge filings on or before 30 September 2020 pay fees as on 29 February 2020, thereafter fees are computed by adding days from 1 October 2020 plus the period lapsed until 29 February 2020; post March charges filed before 30 September 2020 pay normal fees, otherwise counting for fees begins effectively from 1 October 2020. Certain filings are excluded from the Scheme.

Virtual meetings for EGMs extended to end of September, permitting VC/OAVM or postal ballot under existing rules.
Companies may continue to hold extraordinary general meetings (EGMs) through video conferencing (VC) or other audio visual means (OAVM), or transact eligible items through postal ballot, in accordance with the procedures and safeguards specified in General Circular No. 14/2020 and General Circular No. 17/2020; this permission is extended until 30th September, 2020 and all other requirements in those Circulars remain unchanged.

Dispatch of notice under section 62(2): failure to post rights issue notices not treated as violation if SEBI circular complied.
Listed companies conducting rights issues opening up to 31st July, 2020, that comply with the SEBI circular of 6th May, 2020, will not be regarded as violating the requirement to dispatch the notice under section 62(2) if they are unable to send that notice by registered post, speed post or courier due to Covid 19 related disruptions.

AGM through video conferencing permitted subject to email delivery of financials, e voting and specified public notice requirements.
Companies may hold Annual General Meetings through video conferencing or other audio visual means subject to conditions: companies required to provide e voting must follow the EGM circular frameworks, restrict special business to unavoidable items, send financial statements by email, publish a vernacular and English public notice detailing meeting and e voting arrangements, enable electronic dividend mandates with postal dispatch where bank details are absent, and count virtual and physical attendees for quorum. Companies not required to provide e voting may hold virtual AGMs only if they already hold email addresses of at least half their members and satisfy prescribed voting power thresholds, must register remaining emails, and comply with similar notice and electronic facilitation requirements.

Filing deadline extension: NFRA-2 submissions allowed from form deployment date for the applicable reporting period.
The Ministry of Corporate Affairs extended the filing time for Form NFRA-2 for the Financial Year 2018-19: the filing period is 210 days from the date the form is deployed on the National Financial Reporting Authority website, issued in continuation of an earlier circular and with the approval of the competent authority.

AGM timing flexibility permits companies affected by pandemic to hold annual meetings within an extended statutory period.
Companies whose financial year (other than the first) ended on 31 December 2019 may hold their annual general meeting within an extended nine-month period from the year end without such conduct being viewed as a violation; references to the AGM due date in the Act or rules are to be construed accordingly for these companies.

E-voting requirement ensures remote electronic notice and voting for company resolutions during COVID-19 restrictions.
Notices for EGMs during COVID-19 may be sent only by e-mail registered with the company or depository; public notices must state that the meeting is via VC or OAVM, provide meeting details, website availability of the notice, methods for members without registered e-mails to register and vote remotely, and contact information. The Chairman must record that all feasible efforts to enable member participation and voting were made. For postal ballots, rule 20 (electronic voting) and the earlier circular apply mutatis mutandis and assent or dissent shall be communicated only through remote e-voting.

Unclaimed funds and shares transfer: temporary fee free electronic filing and e verification relief for IEPF compliance amid COVID 19.
The circular provides temporary procedural facilitation for compliance with obligations to transfer unpaid or unclaimed amounts and related share transfers under the Companies Act and the IEPFA Rules, acknowledging COVID 19 related operational impediments and permitting electronic filing of specified IEPF e forms and e verification of claims through the MCA electronic registry without additional fees, so stakeholders may undertake requisite transfer, accounting and refund actions remotely.

CSR expenditure: contributions to designated disaster and COVID relief qualify; routine wages excluded, limited ex gratia exception applies.
Clarifies that CSR expenditure on COVID 19 qualifies when directed to Schedule VII categories for healthcare and disaster management; contributions to certain national disaster funds are eligible but state relief funds not listed in Schedule VII are not. Ordinary salary/wage payments to employees and casual workers during lockdown are not admissible CSR, while a one time ex gratia payment above wages for COVID 19 may qualify if the Board expressly records it and the statutory auditor certifies the treatment.

Virtual meetings and e voting permit companies to transact urgent shareholder business without holding physical general meetings.
Urgent resolutions (other than ordinary business or matters where a person has a right to be heard) should be passed by companies through postal ballot/e voting, without holding a physical general meeting. If an EGM is unavoidable, it may be held through VC/OAVM with safeguards including recorded transcripts, two way participation, remote e voting provision, counting VC/OAVM attendance for quorum, restrictions on proxy appointments, specified access for auditors and independent directors, disclosure in the meeting notice, member assistance helplines, and filing of resolutions with the Registrar of Companies within sixty days.