Owing to the difficulties faced on account of Covid-19, MCA issued a General Circular No. 16/2021 which states that MCA has extended the due date for filing Form 8 without payment of additional fees.
Form 8 happens to be Statement of Account and Solvency prescribed for LLP which is supposed to be filed every year. It is to be furnished to the ROC within 30 days from the end of six months of the financial year to which the statement relates i.e. its due date is 30th Oct 2021 for F.Y. 2020-21.
However, The MCA general circular has extended the same to 30th Dec 2021 without payment of additional fees vide Circular no. 16/2021 dated 26.10.2021. This implies that no burden of fees will be borne on filing the aforementioned Form after 30th Oct 2021 but by the date of 30th Dec 2021.