Ministry of Corporate Affairs (MCA) has launched one-time settlement scheme for defaulting companies and limited liability partnership firms. Companies Fresh Start Scheme 2020 (CFSS 2020) has been notified to enable all defaulting companies to file all overdue documents without any late fees. Further, a similar scheme has also been notified for limited liability partnership firm named as LLPs Settlement Scheme 2020. Both the scheme will remain in force from 01.04.2020 till 30.09.2020.
Now since both the schemes have been notified and are in force for the time being, an illustrative list of forms which can be filed under both scheme has been compiled so that maximum benefits of both schemes can be taken.
List of forms which can be filed without additional fees by LLP under LLP Settlement Scheme 2020:-
| Form No. | Description of Form | |
|---|---|---|
| Form 3 | Information with regard to limited liability partnership agreement and changes, if any, made therein. | |
| Form 4 | Notice of appointment, cessation, change in name/ address/designation of a designated partner or partner. and consent to become a partner/designated partner. | |
| Form 5 | Notice for change of name. | |
| Form 8 | Statement of Account & Solvency. | |
| Form 11 | Annual Return of Limited Liability Partnership. | |
| Form 12 | Form for intimating other address for service of documents. | |
| Form 15 | Notice for change of place of registered office. | |
| Form 22 | Notice of intimation of Order of Court/ Tribunal/CLB/ Central Government to the Registrar. | |
| Form 23 | Application for direction to Limited Liability Partnership (LLP) to change its name to the Registrar. | |
| Form 27 | Form for registration of particulars by Foreign Limited Liability Partnership. | |
| Form 29 | Notice of (A) alteration in the certificate of incorporation or registration; (B) alteration in names and addresses of any of the persons authorised to accept service on behalf of a foreign limited liability partnership (FLLP) (C) alteration in the principal place of business in India of FLLP (D) cessation to have a place of business in India. | |
| Form 31 | Application for compounding of an offence under the Act. |
List of forms which can be filed without additional fees by the company under CFSS 2020 scheme:-
| Form No. | Description of Form |
|---|---|
| Form 20B | Filing annual return by a company having a share capital with the Registrar. |
| Form 21A | Particulars of annual return for the company not having share capital. |
| Form 23AC | Filing balance sheet and other documents with the Registrar. |
| Form 23AC (XBRL) | Form for filing XBRL document in respect of balance sheet and other documents with the Registrar. |
| Form 23B | Information by auditor to Registrar. |
| Form 23C | Form of application to the Central Government for appointment of cost auditor. |
| Form 23D | Information by cost auditor to Central Government. |
| Form ADT-1 | Information to the Registrar by Company for appointment of Auditor. |
| Form ADT-2 | Application for removal of auditor(s) from his/their office before expiry of term. |
| Form ADT-3 | Notice of Resignation by the Auditor. |
| Form AOC-4 | Form for filing financial statement and other documents with the Registrar. |
| Form AOC-4 (XBRL) | Form for filing XBRL document in respect of financial statement and other documents with the Registrar. |
| Form AOC-4 (CFS) | Form for filing consolidated financial statements and other documents with the Registrar. |
| Form AOC-5 | Notice of address at which books of account are maintained. |
| Form A-XBRL | Form for filing XBRL document in respect of compliance report and other documents with the Central Government. |
| Form BEN-2 | Return to the Registrar in respect of declaration under section 90. |
| Form CRA-2 | Form of intimation of appointment of cost auditor by the company to Central Government. |
| Form CRA-4 | Form for filing Cost Audit Report with the Central Government. |
| Form DIR-11 | Notice of resignation of a director to the Registrar. |
| Form DIR-12 | Particulars of appointment of Directors and the key managerial personnel and the changes among them. |
| Form DIR-3C | Intimation of Director Identification Number by the company to the Registrar DIN services. |
| Form DIR-3 KYC including web form | Application for KYC of Directors. |
| Form DPT-3 | Return of deposits. |
| Form DPT-4 | Statement regarding deposits existing on the commencement of the Act. |
| Form FC-1 | Information to be filed by foreign company. |
| Form FC-2 | Return of alteration in the documents filed for registration by foreign company. |
| Form FC-3 | Annual accounts along with the list of all principal places of business in India established by foreign company. |
| Form FC-4 | Annual Return of a Foreign company. |
| Form Form 66 | Form for submission of compliance certificate with the Registrar. |
| Form GNL-2 | Form for submission of documents with the Registrar. |
| Form GNL-3 | Details of persons/directors/charged/specified. |
| Form IEPF-1 | Statement of amounts credited to Investor Education and Protection Fund. |
| Form IEPF-2 | Statement of unclaimed and unpaid amounts. |
| Form IEPF-3 | Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund. |
| Form IEPF-4 | Statement of shares transferred to the Investor Education and Protection Fund. |
| Form IEPF-5 e-verification report | Application to the authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund (IEPF) – E-verification report. |
| Form IEPF-6 | Statement of unclaimed or unpaid amounts to be transferred to the Investor Education and Protection Fund. |
| Form IEPF-7 | Statement of amounts credited to IEPF on account of shares transferred to the fund. |
| Form INC-12 | Application for grant of License under section 8. |
| Form INC-20 | Intimation to Registrar of revocation/surrender of license issued under section 8. |
| Form INC-20A | Declaration for commencement of business. |
| Form INC-22 | Notice of situation or change of situation of registered office. |
| Form INC-22A | Active Company Tagging Identities and Verification (ACTIVE). |
| Form INC-27 | Conversion of public company into private company or private company into public company. |
| Form INC-28 | Notice of Order of the Court or any other competent authority. |
| Form INC-4 | One Person Company- Change in Member/Nominee. |
| Form INC-5 | One Person Company- Intimation of exceeding threshold. |
| Form INC-6 | One Person Company- Application for Conversion. |
| Form I-XBRL | Form for filing XBRL document in respect of cost audit report and other documents with the Central Government. |
| Form MGT-10 | Changes in shareholding position of promoters and top ten shareholders. |
| Form MGT-14 | Filing of Resolutions and agreements to the Registrar. |
| Form MGT-15 | Form for filing Report on Annual General Meeting. |
| Form MGT-6 | Persons not holding beneficial interest in shares. |
| Form MGT-7 | Form for filing annual return by a company. |
| Form MR-1 | Return of appointment of MD/WTD/Manager. |
| Form MR-2 | Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing director or whole time director or manager and commission or remuneration to directors. |
| Form MSC-1 | Application to Registrar for obtaining the status of dormant company. |
| Form MSC-3 | Return of dormant companies. |
| Form NDH-1 | Return of Statutory Compliances. |
| Form NDH-2 | Application for extension of time. |
| Form NDH-3 | Return of Nidhi Company for the half year ended. |
| Form NDH-4 | Application for declaration as Nidhi Company and for updation of status by Nidhis. |
| Form PAS-3 | Return of allotment. |
| Form SH-11 | Return in respect of buy-back of securities. |
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Income Tax Audit for Filing LLP Annual Return is mandatory for the companies to file the income tax return above turnover of one crore income annually.