MCA gives relaxation of additional fees for filing of 13 e-forms during transition to V3 Portal

MCA gives relaxation of additional fees for filing of 13 e-forms during the period of transition from MCA21 V2 to V3

As it is know that in view of the transition of the MCA21 portal from Version 2 (V2) to Version 3 (V3) and to facilitate a smooth roll out of Annual filing and related e-forms in MCA-21 V3, the Ministry has scheduled a system migration phase during which e-Forms (as per Annexure) will be temporarily unavailable for filing from 18.06.2025 and 13.07.2025 (both dates inclusive).

Accordingly, to facilitate smooth filing experience for stakeholders, the MCA has issued General Circular No. 1/2025 giving relaxation of additional fees for filing of 13 e-forms during the period of transition from MCA21 V2 to V3.

It has been decided by MCA that , in cases where the due date (i.e., the last date for filing without additional fees) or resubmission date falls between 18.06.2025 and 31.07 .2025 (both dates inclusive), filing of the said e-Forms shall be allowed without levying any additional fees up to 15.08.2025.

• 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