Extension of Scheme for relaxation of time for filing creation/modification of charges
General Circular No. 32/2020
F. No. 02/05/2020-CL-V
Government of India
Ministry of Corporate AffairsÂ
5th Floor, A Wing Shastri Bhawan
Dr. R. P. Road, New Delhi
Dated:Â 28th September, 2020
To
The DGCoA,
All Regional Directors,
All  Registrar of Companies,
All Stakeholders,
Subject: Extension of time – Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act , 2013 reg
Sir/Madam,
In continuation to this Ministry’s General  Circular  No. 23/2020 dated 17.06.2020, [G.C.] and after due examination, it has been decided to extend scheme till 31st December, 2020. Accordingly, the figures “30.09.2020” and “01.10.2020” wherever they appear in the G.C. shall be substituted with figures “31.12.2020” and “01.01.2021” respectively.
All other requirements provided in the said circular shall remain unchanged.
2. This issues with the approval of the competent authority.
Yours Faithfully
(KMS Narayanan)
Assistant Director Policy
Copy  forwarded  for  information  to:- 1.  e-governance  section and  web contents officer to place the circular on MCA website and 2. Guard file.
- Order u/s 69 of the CGST Act has to be communicated before arrest of person concerned– SC
- Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
