{"id":8299,"date":"2020-04-02T11:04:19","date_gmt":"2020-04-02T11:04:19","guid":{"rendered":"https:\/\/www.octagona.com\/?p=8299"},"modified":"2026-10-22T18:21:07","modified_gmt":"2026-10-22T16:21:07","slug":"india-and-companies-companies-fresh-start-scheme-2020","status":"publish","type":"post","link":"https:\/\/octagona.com\/en\/india-e-aziende-companies-fresh-start-scheme-2020\/","title":{"rendered":"INDIA and COMPANIES : \u2018\u2019COMPANIES FRESH START SCHEME 2020\u2019\u2019"},"content":{"rendered":"<p class=\"wp-block-paragraph\" style=\"text-align: left;\"><strong>INTRODUCTION<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">In view of the Covid-19 pandemic and with the aim of providing companies with a unique opportunity, the Indian Ministry of Corporate Affairs<strong>MCA<\/strong>) unveiled on March 30, 2020, a new plan called <strong>Companies Fresh Start Scheme 2020 (<em>CFSS-2020<\/em>)<\/strong> regarding delays in the submission of corporate documentation and to authorize any non-compliance in registrations, regardless of duration, in order to create a true \u201cnew beginning\u201d as a fully compliant entity.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\"><strong>KEY POINTS OF THE \u2018FRESH START SCHEME 2020\u2019<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">The new regulation came into effect on April 1st and will remain in effect until September 30, 2020.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">The Fresh Start Scheme guarantees<strong> the immunity<\/strong> to companies with regard to the deposit of additional taxes and to criminal actions or proceedings for any delays associated with the late filing of documents. It also ensures the reduction of <em>compliance<\/em> During this unprecedented period caused by COVID-19.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">Companies can file all pending payments, declarations, or documents with the Registrar of Companies (RoC) <strong>at no additional cost<\/strong>, regardless of the due date. This means that any defaulting company must pay the normal prescribed taxes for each return filed late, but no additional fees will be due.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">This immunity will not be granted for subsequent violations of the law. This means that the advantage under this scheme can be used for non-compliances by companies existing prior to March 31, 2020, but it does not provide immunity for non-compliances that emerged subsequently, that is, from April 1, 2020 onwards.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\"><strong>HOW TO BENEFIT UNDER THIS SCHEME:<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">Requests for immunity under the CFSS-2020 regime can be submitted electronically by completing the relevant e-Form CFSS-2020. Consequently, the scheme requires businesses to default to writing off all outstanding documents up to September 30, 2020.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">Subsequently, companies will have to submit the electronic form. <strong>CFSS-2020<\/strong> <strong><em>Within 6 months after the end of the Plan<\/em><\/strong> CFSS-2020, therefore by March 31, 2021. Upon filing, the competent body will issue a \u2018Certificate of Immunity\u2019 for the filed documents. However, immunity under the CFSS-2020 regime does not apply to certain specific cases.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\"><strong>NON-APPLICABILITY OF THE REGIME<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\"><strong>The CFSS-2020 scheme<\/strong> <strong>not applicable in the following cases<\/strong>:<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">To increase the authorized share capital and all related expense forms.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">For companies that have applied for deregistration from the business register.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">For companies that have applied for \u201cdormant company\u201d status. Any inactive company will be allowed to continue to remain on the Ministry's register (MCA) if minimum compliance requirements are met.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">For companies against which dissolution proceedings have been initiated.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">For companies that have merged through a scheme of arrangement or compromise under the law.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">For \u201cshell\u201d companies.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">IMPORTANT NOTE: <br \/>Upon the conclusion of the CFSS-2020 plan, the competent authorities will take the necessary actions in accordance with their respective legal provisions against all companies that continue to be non-compliant with the submission of documents and have not availed themselves of the extraordinary regime of the CFSS-2020 plan.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-color has-background has-very-light-gray-color has-luminous-vivid-orange-background-color wp-block-paragraph\" style=\"text-align: center;\"><strong>We remind you that the Octagona Task Force, in its capacity as Knowledge Partner of the Indian Embassy, is available to provide free support, detailed information, and advice to all Italian companies that may require it.<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\">Regarding this matter, you can contact:<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\" style=\"text-align: left;\"><strong>Alessandro Fichera<\/strong> | <em>a.fichera@octagona.com<\/em> | <strong>+39.328.2123458<\/strong><br \/><strong>Monica Sessi<\/strong> | <em>m.sessi@octagona.com<\/em> |<strong> +39.340.3422473<\/strong><br \/><strong>Brando Bruschi<\/strong> | <em>b.bruschi@octagona.com<\/em> | <strong>+39.348.9653664<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>INTRODUZIONE In vista della pandemia di Covid-19 ed allo scopo di fornire alle aziende un\u2019opportunit\u00e0 unica nel suo genere, il Ministero del Corporate Affairs indiano (MCA) ha presentato il 30 Marzo 2020 un nuovo piano denominato Companies Fresh Start Scheme 2020 (CFSS-2020) riguardante i ritardi nella presentazione della modulistica societaria e per autorizzare qualsiasi inadempimento [&#8230;]<\/p>\n<p><a class=\"btn btn-secondary octgn-read-more-link\" href=\"https:\/\/octagona.com\/en\/india-e-aziende-companies-fresh-start-scheme-2020\/\">Read More&#8230;<\/a><\/p>\n","protected":false},"author":6,"featured_media":11434,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-8299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-internazionalizzazione-imprese"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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Laureata in Economia e Marketing internazionale all'Universit\u00e0 di Modena e Reggio Emilia, cura i contenuti del blog dedicati ai mercati esteri, all'export e alle strategie di ingresso per le PMI italiane. 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