MCA clarifies on the Condonation of Delay Scheme, 2018

MCA clarifies on the Condonation of Delay Scheme, 2018

May 23, 2018 Corporate 0

We have been reporting updates / developments around the condonation of delay scheme in the trail mails. Recently, on 17th May, 2018, the Ministry of Corporate Affairs (“MCA”) has clarified  on the filing requirement of e-CODS, 2018. This clarification has been issued towards representations made by various stakeholders to MCA on the question:

“Whether a struck off company can file CODS upon obtaining orders from the NCLT even after 01.05.2018, where orders are pending before the NCLT and petitions have already been filed before NCLT under section 252 of the Act during the currency of the Scheme (which is till 30th April, 2018)?”

In view of the above, MCA has clarified as below:

  • That the Registrar(s) of Companies (“ROC”) will   raise a ticket through Change Requirement Form (CRF) on MCA21 portal along with copy of NCLT order andE-governance shall activate DIN of the directors of such struck off companies that have been revived through NCLT to file e-CODS, 2018.
  • ROC before raising CRF with E-governance should ensure that the directors whose DINs are proposed to be activated through CRF should not be directors of any other company which has been stuck off under section 248(1) of the Companies Act, 2013 (other than the one revived through NCLT order as mentioned in CRF).
  • The ROC’s are directed to ensure that CRFs are raised in such cases only after thorough scrutiny of the NCLT orders and ensuring that such struck off companies had filed overdue documents before filing e-CODS, 2018 and had filed petitions before the NCLT during the validity of Scheme.


The above clarification bears reference to para 4(v) of the Scheme (General Circular No.16/2017 dated 29.12.2017).

  1. Procedure to be followed for the purposes of the scheme:

(v) In the event of defaulting companies whose names have been removed from the register of companies under section 248 of the Act and which have filed applications for revival under section 252 of the Act up to the date of this scheme, the Director’s DIN shall be re-activated only after NCLT order of revival subject to the company having filing of all overdue documents.

Source: Ministry of Corporate Affairs

About the author



Would you like to share your thoughts?

Your email address will not be published. Required fields are marked *

Leave a Reply