List of General Circulars issued by the Ministry of Corporate Affairs (MCA) during 2021, for making amendments in provisions of Companies Act, Companies Rules, etc.:

List of MCA General Circulars 2021 (No./ Date/ Particulars)
MCA General Circular 14/2021 dt. 25/08/2021: MCA has released an updated set of Frequently Asked Questions (FAQs) on the Corporate Social Responsibility (CSR), which supersedes all previous General Circulars/ Clarifications/ Letters of the Ministry on the Subject.
MCA General Circular 13/2021 dt. 30/07/2021: MCA Clarification on spending of CSR funds for COVID-19 vaccination. MCA has further clarified that spending of CSR funds for COVID-19 vaccination for persons other than the employees and their families, is an eligible CSR activity. Earlier, MCA had clarified that spending of CSR funds for COVID-19 is an eligible CSR activity, vide General Circular 10/2020 dt. 23/03/2020. The companies may accordingly undertake the aforesaid activity, subject to fulfillment of Companies (CSR Policy) Rules, 2014.
MCA General Circular 12/2021 dt. 30/06/2021: In continuation to General Circular 7/2021, MCA further extends the due dates for filing of Forms relating to Creation or Modification of Charge (CHG-1 & CHG-9), i.e. where charge is created/ modified or Form CHG-1/ CHG-9 is due to be filed during 01/04/2021 to 31/07/2021.
MCA General Circular 11/2021 dt. 30/06/2021: In continuation to General Circular 6/2021, MCA further extends the due dates for filing of certain Forms and waives any additional fees payable under the Companies Act, 2013 and LLP Act 2008 upto 31/08/2021 in respect of Forms (other than Charge Creation related Forms CHG 1/4/9) which are required/ due to be filed during 01/04/2021 to 31/07/2021.
MCA General Circular 10/2021 dt. 23/06/2021: MCA clarifies/ allows holding of EGMs and passing of ordinary and special resolutions by Companies during COVID 19 pandemic through VC/ OAVM/ Postal Ballot, upto 31/12/20221.
MCA Circular dt. 20/05/2021: MCA has clarified that a company can offset the excess CSR spent of FY 2019-20, in 2020-21, i.e. the amount of CSR Expense incurred in FY 2019-20 which is over and above the minimum prescribed amount u/s 135(5) can be offset in FY 2020-21, subject to certain conditions/ disclosures.
MCA General Circular 9/2021 dt. 05/05/2021: MCA clarification on spending of CSR funds towards creation of health infrastructure for COVID Care, establishment of medical oxygen generation and storage plants, manufacturing and supply of Oxygen concentrators, ventilators, cylinders and other medical equipment for countering COVID 19, etc., to be considered as eligible CSR activities. Also, MCA has clarified that any contributions for such activities, to be considered as eligible CSR activity.
MCA General Circular 8/2021 dt. 03/05/2021: MCA has clarified that the requirement of holding Board Meetings within the interval of 120 days as prescribed u/s 173, stands extended
to 180 days in respect of the first two quarters of FY 2021-22, in view of COVID 19 pandemic.
MCA General Circular 7/2021 dt. 03/05/2021: MCA extends the due dates for filing of Forms relating to Creation or Modification of Charge (CHG-1 & CHG-9), where charge is created/ modified or Form CHG-1/ CHG-9 is due to be filed during 01/04/2021 to 31/05/2021, i.e. where the date of creation/ modification of charge is before 01/04/2021 but the timeline for filing such form falls on any date between 01/04/2021 to 31/05/2021 (both dates inclusive).
MCA General Circular 6/2021 dt. 03/05/2021: MCA extends the due dates for filing of certain Forms and waives any additional fees payable under the Companies Act, 2013 and LLP Act 2008 upto 31/07/2021 in respect of Forms (other than Charge Creation related Forms CHG 1/4/9) which are required/ due to be filed during 01/04/2021 to 31/05/2021. List of Forms, in respect of which additional fees has been waived, includes,- Forms CHG-1, CHG-9, ADT-1, INC-22, NDH-3, FC-4, MSC-3, INC-27, NDH-2, IEPF-3, AOC-4, AOC-4 NBFC, AOC-4 XBRL, MGT-7, LLP Form-3, LLP Form-11, DIR-11, MGT-14 (total 18 Forms as per First MCA List) and Forms INC-20A, MGT-15, PAS-6, AOC-4 CFS NBFC, AOC-4 CFS, FC-1, FC-2, PAS-3, MR-1, INC-4, NC-6, IEPF-5, INC-20, NDH-4, IEPF-4, GNL-3, MGT-6, GNL-2, ADT-3, DIR-12 , SH-11, CRA-4 (total 22 more Forms added in second MCA List).
MCA General Circular 5/2021 dt. 22/04/2021: MCA clarifies that spending of CSR funds for setting up makeshift hospitals and temporary COVID Care facilities, is to be considered as spending on eligible CSR activity provided the CSR Policy Rules 2014 are adhered to and the projects are undertaken in consultation with the State Governments.
MCA General Circular 4/2021 dt. 28/01/2021: MCA notifies waiver/ relaxation of additional fees upto 15/02/2021 in respect of annual filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 and AOC 4 (XBRL) for the FY 2019-20, i.e. no additional fees is payable for filing annual Financial Statements for the Financial Year 2019-20 upto 15/02/2021.
MCA General Circular 3/2021 dt. 15/01/2021: MCA’s Scheme for condonation of delays for Companies restored by NCLT during December 2020 for waiver of additional fee payable. Read More
MCA General Circular 2/2021 dt. 13/01/2021: MCA clarification on AGMs which were due to be held in 2020 or becomes due in 2021 for conducting using VC/ OAVM. Read More
MCA General Circular 1/2021 dt. 13/01/2021: MCA clarifies that spending of CSR funds for conducting awareness or public outreach campaigns/ programs relating to COVID 19 Vaccination shall be considered as eligible CSR activity under the Companies (CSR Policy) Rules 2014.
MCA Updates (Company Law)
Company Law General Circulars, Notifications, Orders, etc. issued by the Ministry of Corporate Affairs (MCA), in different years:
MCA General Circulars: 2021, 2020, 2019, 2018, 2017, 2016
MCA Notifications: 2021, 2020, 2019, 2018, 2017, 2016, 2015
MCA Orders: 2020, 2019, 2018, 2017, 2016, 2015
IBBI Notifications: 2021
Note: For Official/ updated copy, please visit the MCA website.