T2 Form is prescribed by DVAT Department in case of goods coming into Delhi from outside. Its a new form and everybody want to know about this form and its implications. Corporate Law Reporter has hosted a comprehensive FAQ on the same as per link given above which we have shared for your reference.
Relaxation of Additional Fees & Extension of Due Date during the period MCA Portal was not working
As most people are aware the MCA Portal which is used to file documents with Registrar of Companies (ROC) was not working due to technical issue arising from change in service provider since 17th January, 2013. The MCA has decided to waive of additional fees and extend due date for documents which could not be filed due to technical issues with the MCA portal. However, the decision to waive fees will be taken on case to case basis by the ROC / RD.
In our opinion, waiving of Additional Fee / Extension of Due Date should have been done on automatic basis by declaring the period in which MCA portal was not working as “Zero Period”. The decision by MCA to give relief on case to case basis will only increase the compliance requirements by the companies as well as additional work load with the ROC / RD as the companies which could not file forms in time will file separate application for relief (as opposed to automatic abatement) and the ROC/ RD would have to provide relief on case to case basis, which will increase the workload and increase the queue with the ROC Department.
We are providing below the text of the circular for your reference.
Circular No.. L./2013
No.17/187/2011-CL.V
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ wing, Shastri Bhawan
Dr. R.P. Road, New Delhi-110 001
Dated the: 8th February, 2013
To,
All Regional Directors,
All Registrars of Companies,
All Official Liquidators,
All Stakeholders.
Sub:-Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.
Sir,
I am directed to inform you that the Ministry of Corporate Affairs has decided to extend the last date of filing and to relax the additional fees applicable on forms as per the provisions of Companies Act read with rules made there-under, which have been ought to be filed post transition of MCA 21 w.e.f. 17.01.2013, but could not be filed due to technical issues in MCA-21 system.
2. It is hereby clarified that the following relaxation shall be considered by the Regional Director/ Registrar of Companies on case to case basis while allowing for relaxation of fees or extension of last date with regard to forms to be filed by the stakeholders wherein :
(i) Last date of filing for Forms where the due date is falling on or after 17th January, 2013 is without charging additional fee.
(ii) All the documents which have been expired on or after 17th January due to non-submission/re-submission PUCL may be restored back.
(iii) All the cases related to filing of court orders/ competent authority where the due date/date of filing was falling on or after 17th January is extended without payment of additional fees.
(iv) Name availability expired due to non-submission of incorporation documents will be made available for filing of the same.
(v) In case of charge documents the due date will be extended by Regional Director on case to case basis where the due date of filing was falling on or after 17/01/2013 and could not be filed. S
(vi) The due date in above cases is hereby extended till 28/02/2013.
3. The Regional Director/ Registrar of Companies will examine the request on case to case basis upon receipt of request from the stakeholders for allowing the relaxation without levying the additional fee.
4. The process of extending date will be as under:-
a. Company/ professional will make request by e-mail/post with RD/ROC alongwith the supporting documents if, any;
b. RD/ROC will raise ticket on service desk immediately after examining the application;
c. The team of operator will resolve the ticket as per the request of RD/ROC. A system generated mail will be sent to RD/ROC and user will be informed accordingly;
d. User should file the documents within the time given in the email.
5. The Regional Director/ Registrar of Companies is authorized to allow such extension of time for filing form/alongwith necessary document. The RD/ROC will raise ticket in the service desk for allowing such extension of time for filing forms.
6. The stakeholders who are able to file the documents on or after 17/01/2013 till the date of this circular are not eligible for any fees relaxation or extension of last dates. Further they are not entitled for any refund.
Yours faithfully,
(Sanjay Kumar Gupta)
Deputy Director
Copy to:-
1. All Concerned
2. PS to CAM, PS to MOS.
3. PPS to Secretary, Special Secretary, PS to Joint Secretaries.
XBRL Annual Filing Due Date Extended till 28th February
The Ministry of Corporate Affairs (MCA) has extended the due date of filing Annual Balance Sheet and Profit & Loss Account in XBRL format till 28th February. The relevant circular is enclosed below for your reference.
General Circular No: 05/2013
No. 17/ 161 /2012-CL-V
Government of India
Ministry of Corporate Affairs
5th Floor, “A” Wing, Shastri Bhawan,
Dr. R.P. Road, New Delhi-110001
Dated 12/02/2013
All the Regional Directors,
All the Registrar of Companies.
Sub: -Filing of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011.
Sir,
In continuation of the Ministry’s General Circular Nos: 16/2012 dated 06.07.2012, 34/2012 dated 25.10.2012, 39/2012 dated 12.12.2012 and 01/2013 on the subject cited above, it is stated that the time limit to file the financial statements in the XBRL mode without any additional fee/penalty has been extended up to 28th February 2013 or within 30 days from the due date of AGM of the company, whichever is later.
All other terms and conditions of the General Circular No.16/2012 dated 06.07.2012 will remain the same.
Yours faithfully,
(Sanjay Kumar Gupta)
Deputy Director
Copy to:
1. All Stakeholders, ICAI, ICSI, ICAI-CMA, Chambers of Commerce
2. PS to MoS (CA)
3. Senior PPS to Secretary
4. PPS to Additional Secretary
5. PS to JS (R), JS (M)