Part I – Law(s) Governing the eForm FORM-e- CODS 2018 [Pursuant to Condonation of Delay Scheme, 2018] Application for Condonation of Delay Scheme, 2018 (CODS, 2018)
Procedure to be followed for the purposes of the scheme:- (1) In the case of defaulting companies whose names have not been removed from register of companies,-
- i) The DINs of the disqualified directors de-activated at present shall be temporarily activated during the validity of the scheme to enable them to file the overdue documents.
- ii) The defaulting company shall file the overdue documents in the respective prescribed eForms paying the statutory filing fee and additional fee payable as per section 403 of the Act read with Companies (Registration Offices and fee) Rules, 2014 for filing these overdue documents.
iii) The defaulting company after filing documents under this scheme, shall seek condonation of delay by filing form e-CODS 2018 attached to this scheme along with a fee of Rs. 30,000/- (Rs. Thirty Thousand only) as prescribed under the Companies (Registration Offices and Fee) Rules, 2014 well before the last date of the scheme.
- iv) The DINs of the Directors associated with the defaulting companies that have not filed their overdue documents and the eform CODS, and these are not taken on record in the MCA21 registry and are still found to be disqualified on the conclusion of the scheme in terms of section 164(2)(a) r/w 167(1)(a) of the Act shall be liable to be deactivated on expiry of the scheme period.
Purpose of the eForm
With a view to allow an opportunity for the defaulting companies to rectify the default, in exercise of its powers conferred under sections 403, 459 and 460 of the Companies Act, 2013, the Central Government has decided to introduce a Scheme namely “Condonation of Delay Scheme, 2018.
The defaulting companies after filing the overdue documents in the respective prescribed e-Forms, paying the statutory filing fee and additional fee payable as per section 403 of the Act read with Companies (Registration Offices and fee) Rules, 2014, shall seek condonation of delay by filing form e-CODS 2018.
Part II – Instructions to fill the eForm
Specific Instructions to fill the eForm CODS at Field Level Instructions to fill the eForm are tabulated below at field level. Only important fields that require detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.
|The Registrar of Companies||This field would be pre-filled after pressing the Pre-Fill button of CIN|
|1||(a)||Corporate identity number (CIN)||Enter the Valid CIN of the company. You may find CIN by entering existing registration number or name of the company on the MCA website.(www.mca.gov.in )|
|Also the Company should be in Active status. Please check the status in Master data of the company available at MCA site.|
|2||(a)||Name of the company||This field would be pre-filled after pressing the Pre-Fill button of CIN.|
|(b)||Address of the registered office||This field would be pre-filled after pressing the Pre-Fill button of CIN.|
|(c)||email id of the company||This field would be pre-filled after pressing the Pre-Fill button of CIN. In case there is any change in the email ID, enter the new valid email ID.|
|(d)||Date of incorporation of Company of Indian
|This field would be pre-filled after pressing the Pre-Fill button of CIN.|
|3||Details of documents filed under the Condonation of Delay scheme,2018|
|Total number of Service Request Number (SRN)(s)||Enter the number of SRNs to be pre-filled in the below table. Maximum 20 SRNs can be entered in a form.|
|SRN||Enter the SRNs filed to remove the default of the company.
The SRNs entered should belong to the form ID AOC-4/AoC-4 CFS/AOC-4 XBRL/ 23AC/23ACA/
|Form number (s)||This field would be pre-filled after pressing the Pre-Fill button of SRN.|
|Date of filing (DD/MM/YYYY)||This field would be pre-filled after pressing the Pre-Fill button of SRN.|
|4||Whether any appeal(s) was filed against any notice issued or complaint filed before the competent court for violation of the
provisions under the Act in respect of the above mentioned document(s). If yes, attach proof of
withdrawal of such appeal
|Select the Radio button. If Yes is selected, then attachment 1 is mandatory to attach.|
|5||Whether any prosecution(s) is pending in court against the company and its officers in respect of belated
documents filed under the scheme. If yes, provide details thereof as an attachment
|Select the Radio button. If Yes is selected, then attachment 2 is mandatory to attach.|
|6||Whether any director(s) of the company is declared as proclaimed offender or
facing criminal case(s) for economic offences. If yes, provide details of such director(s) as an attachment.
|Select the Radio button. If Yes is selected, then attachment 3 is mandatory to attach.|
|To be digitally
|Designation||Select one of the option from the drop-down values – Director / Manager / Company Secretary / CEO / CFO who is digitally signing the eForm.|
|DSC||In case of an existing company the eForm should be digitally signed by a director or manager or secretary or CEO or CFO of the company duly authorized by the board of directors.|
|Director identification number of the director ; DIN or PAN of the manager or CEO or CFO ; or
Membership number of the Company Secretary
|· In case the person digitally signing the eForm is a Director – Enter the approved DIN.
· In case the person digitally signing the eForm is Manager, Chief Executive Officer (CEO) or Chief Financial Officer (CFO) – Enter valid income-tax PAN.
· In case the person digitally signing the eForm is Company Secretary – Enter valid membership number in case of other than Section 8 company. In case of Section 8 company and if designation selected as ‘company secretary’ – Enter valid membership number/ PAN.
|Attachments||1. Proof of withdrawal of any appeal(s) against any notice issued or complaint filed before the competent court – Mandatory if ‘Yes selected in field 4
2. Details in respect of prosecution(s) pending against the company and its officers in respect of belated documents filed under the scheme which requires withdrawal by the Registrar – Mandatory if ‘Yes selected in field 5
3. Details of Director(s) declared as proclaimed offender or facing criminal case(s) for economic offences – Mandatory if ‘Yes selected in field 6
4. Any other information can be provided as an optional attachment.
Common Instructions to fill eForm
|The Pre-fill button can appear more than once in an eForm. The button appears next to a field that can be automatically filled using the MCA database.
Click this button to populate the field.
Note: You are required to be connected to the Internet to use the Pre-fill functionality.
|Attach||Click this document to browse and select a document that needs to be attached to the eForm. All the attachments should be scanned in pdf format. You have to click the attach button corresponding to the document you are making an attachment.
In case you wish to attach any other document, please click the optional attach button.
|You can view the attachments added to the eForm in the List of attachment field.
To remove any attachment from the eForm, select the attachment in the List of attachment field and click the Remove attachment button.
|Check Form||1. Click the Check Form button after, filling the eForm. System performs form level validation like checking if all mandatory fields are filled. System displays the errors and provides you an opportunity to correct errors.
2. Correct the highlighted errors.
3. Click the Check Form button again and. system will perform form level validation once again. On successful validations, a message is displayed “Form level pre scrutiny is successful”.
Note: The Check Form functionality does not require Internet connectivity.
|Modify||The Modify button is enabled, after you have checked the eForm using the Check Form button.
To make changes to the filled and checked form:
1. Click the Modify button.
2. Make the changes to the filled eForm.
3. Click the Check Form button to check the eForm again.
|1. After checking the eForm, click the Prescrutiny button. System performs some checks and displays errors, if any.
2. Correct the errors.
3. Click the Prescrutiny button again. If there are no errors, a message is displayed “No errors found.”
The Prescrutiny functionality requires Internet Connectivity. Please attach signatures before clicking on Prescrutiny.
|Submit||This button is disabled at present.|
Part III – Important Points for Successful Submission
|S. No.||Purpose||Normal Fee||Additional Fee (Delay Fee)||Logic for Additional Fees|
|Event Date||Time limit(days) for filing|
|1.||Application for Condonation of delay Scheme, 2018||Rupees 30,000||#N/A||#N/A||#N/A|
The eForm will be auto-approved (STP).
When an eForm is approved/rejected by the authority concerned, an acknowledgement of the same is sent to the user in the form of an email.