List of General Circulars issued by the Ministry of Corporate Affairs (MCA) during 2020, for making amendments in provisions of Companies Act, Companies Rules, etc.:

MCA General Circulars 2020 (No./ Particulars)
37/2020 :  MCA had earlier extended the deadline of LLP Settlement Scheme 2020 upto 31st Dec. 2020. Now the extended deadline will also cover belated filing of documents due upto 30th Nov. 2020, as against 31st August 2020 notified earlier.
24/2020 : MCA extends deadline from 30 June to 30 Sept. 2020 for creation of deposit repayment reserve of 20% u/s 73(2)(C) of the companies Act 2013 and to invest or deposit 15% of amount of debentures u/r 18 of Companies (Share capital and Debentures) Rules 2014. Please also refer General Circular 11/2020 in this regard.
23/2020 : MCA has announced a ‘Scheme for relaxation of time limit for filing of forms relating to creation/ modification of charge (CHG-1 & CHG-9) under the Companies Act, 2013’ for the purpose of condoning the delay in filing thereof.
22/2020 : MCA extends the deadline for conducting extra ordinary general meetings (EGMs) through VC/ OAVM/ Postal Ballot and passing of ordinary/ special resolutions, from 30 June to 30 Sept. 2020, provided the other guidelines of the framework, prescribed earlier, are adhered to.
21/2020 : MCA Clarification on dispatch of notice under section 62(2) of Companies Act, 2013 by listed companies for rights issue opening upto 31st July, 2020.
20/2020 : MCA Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audio visual means (OAVM).
19/2020 : MCA further extends last date for filing of Form NFRA 2, required to be filed under NFRA Rule (5), in view of representation received from stakeholders. Revised due date for filing of Form NFRA 2 will be 210 days from the date of deployment of such form on NFRA website.
18/2020 : Clarification on Holding of AGMs by companies whose financial year ended on 31st December, 2019.
17/2020 : Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 and rules made thereunder on account of the threat posed by Covid-19.
16/2020 : Clarification on filings u/s 124 and 125 of the Companies Act 2013 read with IEPFA (Accounting, Audit, Transfer and Refund) Rules 2016 (COVID-19).
15/2020 : FAQs on CSR Expenditure relating to COVID-19 Activities by Companies.
14/2020 : MCA has allowed companies to hold Extraordinary General Meetings (EGMs) and prescribes/ clarifies procedure for passing of ordinary/ special resolutions through VC/ OAVM (e-Voting), to facilitate corporate compliance during the COVID-19 lock down/ restrictions period. It may be noted that earlier also MCA has allowed to conduct all Board meetings through Video Conferencing (VC) or other audio visual means (OAVM) upto 30th June 2020, including meetings on items where the physical presence of directors is otherwise required, in view of COVID-19 pandemic.
13/2020 : MCA modifies LLP Settlement Scheme 2020, in view of outbreak of COVID-19 pandemic, and extends the Scheme upto 30 September. Defaulter LLPs can take advantage of the same for completion of pending compliance by filing belated documents from 1st April 2020 onwards without any additional fee.
11 /2020 : MCA announces various relaxations for reduction of compliance burden and other risks under Companies/ LLP Act, as special measures to address the COVID-19 threat, including the economic disruptions caused by it.
09/2020 : MCA further extends due date for filing of e-forms AOC-4, AOC-4 (CFS) AOC4 XBRL and MGT-7 upto 30th June 2020, in the case of companies having jurisdiction in the UTs of J&K and Ladakh without any additional fee.
08/2020 : MCA clarifies compliance related issues of companies under Corporate Insolvency Resolution Process (CIRP), i.e. filing of forms in the Registry (MCA-21) by the Insolvency Professionals (IP/ IRP) appointed under Insolvency Bankruptcy Code, 2016 (IBC, 2016).
07/2020 : NFRA 2 filing due date further extended, i.e. upto 150 days from the date of deployment of such form on NFRA website.
06/2020 : MCA has announced ‘LLP Settlement Scheme 2020’ to provide one time relaxation of additional fee payable for belated documents (due upto 31 October 2019) by defaulting Limited Liability Partnerships (LLPs), vide General Circular 6/2020 dt. 4 March 2020. LLP Settlement Scheme 2020 shall remain open for 90 days from 16 March 2020 (i.e. upto 13 June 2020), as a one time measure. LLP Forms 3, 4, 8 and 11 can be filed under the Scheme with additional fee of Rs. 10/- day of delay per form subject to a maximum of Rs. 5000/- per form.
05/2020 : MCA prescribes the Standard Operating Procedure (SOP) for adherence by Registrar (ROC) for initiating legal prosecution or internal adjudication proceedings against persons in default, specially Independent Directors (ID), non-promoters and non-KMP non-executive directors (NED), based on adequate evidence.
04/2020 : MCA prescribes procedure and clarifies issues relating to filing compliance by companies under Corporate Insolvency Resolution Process (CIRP), i.e. filing of forms in the Registry (MCA-21) by the Insolvency Professionals (IP/ IRP) appointed under Insolvency Bankruptcy Code, 2016 (IBC, 2016).
03/2020 : MCA further extends due date for filing of e-forms AOC-4, AOC-4 (CFS) AOC4 XBRL and MGT-7 upto 31st March 2020, in the case of companies having jurisdiction in the UTs of J&K and Ladakh without any additional fee.
02/2020 : AoC-4 NBFC (Ind AS) filing due date extended upto 31 March 2020 (FY 2018-19).
01/2020 : MCA further extends the last date for filing of Form BEN 2 upto 31 March 2020 without payment of any additional fee.
MCA Updates (Company Law)
For downloading various General Circulars/ Notifications/ Orders issued by MCA under the Companies Act/ Rules and other allied Corporate Laws, in different years, please refer the following links:
MCA General Circulars: 2020, 2019, 2018, 2017, 2016
MCA Notifications: 2020, 2019, 2018, 2017, 2016, 2015
MCA Orders: 2020, 2019, 2018, 2017, 2016, 2015
Note: For Official/ updated copy of relevant General Circulars/ Notifications/ Orders, please visit the MCA website.