General Circular no 6/2014
F. No:-MCA21/28/2014
Ministry of Corporate Affairs
Government of India
`A' Wing, 5th Floor, Shastri Bhawan
Dr. Rajendra Pd Road, New Delhi-11001
Date: - 28/03/2014
To,
All Regional Director
All Registrars of Companies
Sub: - Roll out plan of various forms under the Companies Act, 2013 and
continuance of forms under the provisions of Companies Act, 1956
Sir,
I am directed to inform that this Ministry has notified 183 additional sections in
addition to 99 sections earlier notified under the provisions of Companies Act,
2013. In this regard a Notification related to commencement of Companies Act,
2013 has been issued on 25/03/2014 which is available on the website of the
Ministry.
2. In order to facilitate the completion of notified sections this Ministry has
planned a staggered roll out of various forms. It has been decided to waive fees
for all event based filing whose due date falls between 01/04/2014 to
30/04/2014. For the same, a separate Circular is being issued by the Policy Cell
of this Ministry.
3. From 01/04/2014 to 14/04/2014 except existing e-forms mentioned in Table
"A" no other e-forms will be available for filing. Other Front office portal services
will continue. From 01/04/2014 to 13/04/2014 the period will be used for
clearing pending e-forms already filed under the provisions of Companies Act,
1956.
1
Table "A"
S. No. Old Purpose of form
form
1 66 Form for submission of compliance certificate with the
Registrar
2 14LLP Form for intimating to Registrar of Companies of
conversion of the company into limited liability
partnership (LLP).
3 20B Form for filing annual return by a company having a
share capital with the Registrar
4 21A Particulars of annual return for the company not having
share capital
5 23AC Form for filing balance sheet and other documents with
the Registrar
6 23ACA Form for filing Profit and Loss account and other
documents with the Registrar
7 23ACA- Form for filing XBRL document in respect of Profit and
XBRL Loss account and other documents with the Registrar
8 23AC- Form for filing XBRL document in respect of balance sheet
XBRL and other documents with the Registrar
9 23C Form of application to the Central Government for
appointment of cost auditor
10 23D Form for Information by Cost Auditor to Central
Government
11 35A Information to be furnished in relation to any offer of a
scheme or contract involving the transfer of shares or any
class of shares in the transferor company to the transferee
company
12 A-XBRL Form for filing XBRL document in respect of compliance
report and other documents with the Central Government
13 FTE Application for striking off the name of company under the
Fast Track Exit(FTE) Mode
14 I-XBRL Form for filing XBRL document in respect of cost audit
report and other documents with the Central Government
15 5-INV Transfer unpaid dividend amount to IEPF
16 21 Order of the court/authority till 14/04/2014
2
4. in addition to above, e-forms mentioned in Table "B" will also be available for
filing
Table "B"
S. No. Old form Purpose of form
1 Refund Application for requesting refund of fees paid
2 BankACC Application for simplifying bank account opening
process as user shall not be required to submit any
physical application form.
3 Investor Form for filing complaint(s) against the company
Complaint
Form
5. From 14/04/2014, 39 new e-forms mentioned in Table "C" will be available
on MCA portal for upload. Test version of these forms will be available from
28/03/2014 onwards. Final forms will be available from 14/04/2014.
Table "C"
S. No. New form Purpose of form Old form
no.
1 INC-1 Application for reservation of name 1A
2 INC-2 OPC- Application for Incorporation New form
3 INC-3 OPC- Nominee consent form New form
4 INC-4 OPC- Change in Member/Nominee New form
5 INC-5 OPC- Intimation of cessation New form
6 INC-6 OPC- Application for Conversion New form
7 INC-7 Incorporation of Co. (Other than OPC) 1
8 INC-18 Application to Regional director for New form
conversion of section 8 co. into any other
kind of co.
9 INC-20 Intimation to Registrar of New form
revocation/surrender of license issued u/s
8
10 INC.21 Application for commencement of business 19, 20
11 INC-22 Notice for situation or change of situation of 18
registered office
12 INC-23 Application to Regional director for approval 1AD,
to shift the registered office from one state 24AAA
to another state or from jurisdiction of one
registrar to another within the state
13 INC-24 Application for change of name 1B
14 INC-27 Conversion form Pvt. To public or vice-versa 1B, 62
3
S. No. New form Purpose of form Old form
no.
15 INC-28 Notice of order of the Court or Tribunal or 21
any other competent authority
16 PAS-3 Return of allotment 2
17 SH-7 Notice to Registrar for alteration of share 5
capital
18 SH-8 letter of offer New form
19 SH-11 Return in respect of buy back of securities 4C
20 CHG-1 Application for registration of creation or 8
modification of charge (other than
debentures)
21 CHG.4 Particulars of satisfaction of charge 17
22 CHG-6 Notice of appointment or cessation of 15
receiver or manager
23 CHG-9 Application for registration of creation or 10
modification of charge in case of debentures
24 MGT-14 Filing of Resolutions and agreements to the 23
Registrar
under section 117
25 DIR-3 Application for allotment of Director DIN1
Identification Number
26 DIR-5 Intimation of change in particulars of DIN4
Director to be given to the Central
Government
27 DIR-7 Notice of resignation of a director to the New form
Registrar
28 DIR-8 Particulars of appointment of directors and 32, 32AD
the key managerial personnel and the
changes among them
29 MR-1 Return of appointment of managing director 25C
or whole time director or manager
30 MR-2 Form of application to the Central 25A
Government for approval of appointment or
reappointment and remuneration or
increase in remuneration or waiver for
excess or over payment to managing
director or whole time director or manager
and commission or remuneration to
directors
31 URC-1 Application by a company for registration 37, 39
under section 366
32 FC-1 Information to be filed by foreign company 44
4
S. No. New form Purpose of form Old form
no.
33 FC.2 Return of alteration in the documents filed 49, 52
for registration by foreign company
34 FC.3 List of all principal places of business in 52
India established by foreign company
35 FC.4 Annual Return PTII
36 ADJ Memorandum of Appeal New form
37 MSC-1 Application to ROC for obtaining the status New form
of dormant company
38 MSC-3 Return of dormant companies New form
39 MSC-4 Application for seeking status of active New form
company
6. There are 5 general e-forms and 2 e-forms mentioned in Table "D" will be
available for filing w.e.f. 28/04/2014 will be available for filing 24 notified
forms/events which will be made available for individual e-filing at a later date,
can be attached with these 7 e-forms and filed. Details of physical forms allowed
to be filed along with general e-forms are attached with this Circular.
Table "D"
S. No. New Purpose of form Old
form no. form
1 GNL.1 Form for filing an application with Registrar 61
of Companies
2 GNL.2 Form for submission of documents with 62
Registrar of Companies
3 CG.1 Form for filing application or documents with 65
Central Government
4 GNL.3 Particulars of person(s) or director(s) or 1AA
changed or specified for the purpose of
section 2(60)
5 MGT.6 Form of return to be filed with the Registrar 22B
6 RD.1 Form for filing application to Regional 24A
Director
7 RD.2 Form for filing petitions to Central 24AAA
Government (Regional Director)
5
7. In view of above, you are requested to give wide publicity of the circular for
dissemination of information.
This issued with the approval of the competent authority.
Yours Faithfully
Encl:- As above
(Sanjay Kumar Gupta)
Deputy Director
23384657
Copy to
1. PPS to CAM
2. PPS to Secretary
3. PPS to Additional Secretary
4. PPS to JS(R), JS(M), JS(B), JS(P)
5. PPS to DII(UCN), DII(BNH)
6. Dir(AK),DIR(AB),DIR(NC)
6
S. Number Number Purpose of filing Section Chapter Remarks
No. of the of the under number
form form which
under under the
the old the new form is
Act Act required
to be
filed
(CA'13)
1 Application for Compounding of 441 28 Radio button
offences active in new Form
GNL.1
2 Application for Extension of period of 96 8 Radio button
annual general meeting by three active in new Form
months GNL.1
3 Application for Extending the period of 132 9 Radio button
annual accounts upto eighteen months active in new Form
under section 210(4) GNL.1 for earlier
years
4 Application for Declaring a defunct 248, 252 28 Radio button
company active in new Form
61 GNL.1
GNL.1 for earlier
years
5 Application for Scheme of 232 15 Radio button
arrangement, amalgamation active in new Form
GNL.1
6 Application for Normalising a dormant 455 29 Radio button
company active in new Form
GNL.1 for earlier
years
7 Application - Others No No Radio button
Section Section active in new Form
GNL.1
8 Statement in lieu of prospectus as per Deleted Deleted No provision exists
schedule IV in new act. Hence
option is disabled
in new form GNL.2
(62)
9 Prospectus 26(4) 3 Radio button
active in new Form
GNL.2
10 Return of Deposits 76 5 Radio button
62 GNL.2
active in new Form
GNL.2
11 Form SH.9: Declaration of Solvency 68(6) 4 Radio button
active in new Form
GNL.2
12 Filing Final Statement of Account of As per As per Radio button
winding up - Form 156 old rules old active in new Form
and act. rules GNL.2
and act.
7
S. Number Number Purpose of filing Section Chapter Remarks
No. of the of the under number
form form which
under under the
the old the new form is
Act Act required
to be
filed
(CA'13)
13 Liquidator's statement u/s 551read As per As per Radio button
with rule 327 [Companies (Court) old rules old active in new Form
Rules] - Form 152 and act. rules GNL.2
and act.
14 Liquidator's Affidavit u/s 551read with As per As per Radio button
rule 327 [Companies (Court) Rules] - old rules old active in new Form
Form 153 and act. rules GNL.2
and act.
15 Liquidator's Statement of Unpaid As per As per Radio button
Dividend or Undistributed Assets under old rules old active in new Form
Sec.555 read with rule 335 [Companies and act. rules GNL.2
(Court) Rules] - Form 154 and act.
16 Declaration of Solvency embodying a As per As per Radio button
statement of assets and liabilities - Rule old rules old active in new Form
313 [Companies (Court) Rules] - Form and act. rules GNL.2
159 and act.
17 Return of final winding up meeting As per As per Radio button
(Members voluntary winding up)- Rule old rules old active in new Form
331 [Companies (Court) Rules] - Form and act. rules GNL.2
149 and act.
18 Return of final winding up meeting As per As per Radio button
(Creditors voluntary winding up) - Rule old rules old active in new Form
331 [Companies (Court) Rules] - Form and act. rules GNL.2
157 and act.
19 Return of final winding up meeting As per As per Radio button
(Creditors voluntary winding up) - Rule old rules old active in new Form
331 [Companies (Court) Rules] - Form and act. rules GNL.2
158 and act.
20 Other documents No No Radio button
Section Section active in new Form
GNL.2
21 Application to RD for approval for Deleted Deleted No provision exists
entering into contract in new act, hence
option is disabled
in new form RD.1
(24A)
22 Application to RD for appointment of Deleted Deleted No provision exists
24A RD.1
auditor in new act, hence
option is disabled
in new form RD.1
(24A)
23 Application to RD for Issue of license 8(1) and 2 New form
under section 8 8(5) prescribed
8
S. Number Number Purpose of filing Section Chapter Remarks
No. of the of the under number
form form which
under under the
the old the new form is
Act Act required
to be
filed
(CA'13)
24 Application to RD for removal of 139, 142 10 New form
auditor prescribed
25 Application to RD for rectification of 16 2 New form
name prescribed
26 Application to RD - Others No No New form
Section Section prescribed
27 Form for filing petitions to Central 13(4) 2 New form INC.23
Government (Regional Director) for prescribed, hence
shifting of registered office of the radio button is
company from one State to another disabled in Form
under section 17 RD.2
28 Form for filing petitions to Central Deleted Deleted No provision exists
Government (Regional Director) under in new act, hence
section 18 option is disabled
in new form RD.2
(24AAA)
29 Form for filing petitions to Central Deleted Deleted No provision exists
Government (Regional Director) under in new act, hence
24AAA RD.2
section 19 option is disabled
in new form RD.2
(24AAA)
30 Form for filing petitions to Central 87 6 New form
Government (Regional Director) for prescribed
condonation of delay in filing charge
forms under section 141
31 Form for filing petitions to Central Deleted Deleted Rule is not
Government (Regional Director) under prescribed, hence
section 188 option is disabled
in new form RD.2
(24AAA)
32 Application for extension of time for Deleted Deleted Rule is not
repayment of deposits prescribed, hence
option is disabled
in new form CG.1
(65)
33 Information and explanation on Deleted Deleted Rule is not
65 CG.1
reservations and qualification prescribed, hence
contained in the cost audit report by a option is disabled
company pursuant to section 233B(7) in new form CG.1
of the Companies Act, 1956 (65)
32 Application - Others No No New form
Section Section prescribed
9
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