a) MCA vide general circular 23/2020 dated September 28, 2020 has provided relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013.

b) In continuation to this Ministry's General Circular No. 23/2020 dated 17.06.2020 [G.C] and after due examination and it has been decided to extend scheme till 3'1.12.2020. 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.