As per the notification released on Thursday, the Ministry of Corporate Affairs (MCA) further extended the expiration of names reserved for company incorporation by 20 days beyond May 31 for those reserved names are expiring on any date between May 15 to May 31, 2020. Additionally, the notification also stated that the INC-24 can be filed by existing companies within 60 days for names reserved for change of name.
As per the company rules, for reserving the name for 20 days for a new company, a form SPICe+ Part B is required to be filed within 20 days of name reservation, MCA with new extension said that if names reserved for 20 days for new company incorporation is expiring between March 15, to May 31 will get an extension of 20 days after May 31, 2020, to file the form SPICe Plus (SPICe+) 
Know about SPICe+ (SPICe Plus) filing form for company registration under MCA. It includes name reservation, incorporation, DIN allotment, TAN, EPFO, GSTIN, ESIC. Read More Part B.
MCA about this extension of RSUB validity has said that “SRNs where the last date of Resubmission (RSUB) falls between March 15, 2020, to May 31, 2020, an additional 15 days beyond May 31, 2020, would be allowed. However, for SRNs already marked under NTBR, the extension would be provided on a case to case basis. However, in this case, the forms will not get marked to (Not to be taken on Record) ‘NTBR’ due to non-resubmission during this extended period”.
As per the company rules, for names reserved for 90 days for new LLP incorporation or even for a change of name the party has to file FiLLiP or Form 5 within 90 days of reservation. However, according to new notification if names are expiring between March 15, to May 3, 2020, then the period will be extended by 20 days after May 31, 2020.
The notification also states the RSUB validity extension for Limited Liability Partnership (LLPs) 
Step by step guide to convert LLP into a private limited company with all government rules and regulations. Also, we mentioned the eligibility criteria to become a partner in LLP, SRNs, if the resubmission (RSUB) is expiring between March 15, to May 31, 2020, then there will be an extension of additional 15 days from May 31, for resubmission.
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