Category: Company Law Forms

Form for intimating to Registrar of Companies of conversion of the company into limited liability partnership (LLP).

Download Company Law Form 14: Form No 14 used for intimating to Registrar of Companies of conversion of the company into limited liability partnership (LLP).

How to e-file Form 14(LLP)

Part A- This part is not applicable for filing under MCA21 system

Part B

1. Enter Corporate Identity Number (CIN) of the company

You may find CIN by entering existing registration number or name of the company in the ‘Find CIN/GLN’ service at the portal www.mca.gov.in and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.

2. Click the “Pre-fill” button.System will automatically display the name and registered office address of the company.

Part C

1. Enter LLPIN of the Limited Liability Partnership (LLP).
2. Enter the name, date of incorporation, address of the registered office and email ID of the LLP.

Attachments

• Copy of the certificate of incorporation of Limited Liability Partnership is a mandatory attachment.
• Any other information can be provided as an optional attachment.

Certificate

Enter name of partner giving the notice of conversion. System will automatically display the name of LLP and name of company being converted into LLP based on information as per Part B and C.

Enter the details in respect of date of conversion of such company to LLP.

Digital Signature

The eForm should be digitally signed by a partner of LLP who was one of the directors in the company before conversion.

Enter Director Identification Number (DIN) or Designated Partner Identification Number (DPIN), of the person digitally signing the eForm along with the date and place of signing this eForm.

Form of application for approval of the Central Government for the appointment of sole buying agent by a company

Download Company Law Form II: Form No II used as a Form of application for approval of the Central Government for the appointment of sole buying agent by a company

How to e-file Form II

1. Enter the ‘Corporate Identity Number’ (CIN) of the company You may find CIN by entering existing registration number or name of the company in the‘Find CIN/GLN’ service at the MCA21 portal and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.

2. Click the “Pre-fill” button.System will automatically display the name and registered office address of the company.

3. If your company has bought any goods or commodities or raw material through agents during the last three years then enter the details for the same for the last three years. In the given three blocks separately for all goods.

• Enter the description of the goods or commodities bought and of the raw material purchased.
• Enter financial year for which the details to be entered, and enter unit of measurement, and enter quantity with its value for purchased, consumed and stock left over quantity.

4. If your company has purchased any goods through sole agent during the last three years then provide the following details for the same:

• Financial year in which goods have been purchased with the description of the purchase.
• Unit of measurement, quantity and value of purchase and name of agent through whom goods have been purchased.
• Rate of commission and the amount of commission paid.

 5. If proposed sole buying agent is a company then enters CIN of the company You may find CIN by entering existing registration number or name of the company in the‘Find CIN/GLN’ service at the MCA21 portal
 Click the “Pre-fill’ button. 
System will automatically display the name and registered office address of the sole selling agent companyPlease enter the complete address if the address displayed is not completeEnter the nature of organisation and principal business of the sole selling agent company If proposed sole buying agent is a person or a firmEnter the name, nature of organisations, address and principal business of the person or firm 

6. Describe the structure and size of the business organization of the sole buying agent which would be utilized for conducting the purchase on behalf of the company.

7.If you are reappointing the sole buying agent then enter details relating to the previous appointment:Period of previous appointment Rate of commission paid during that period.

8. If your company has appointed other sole buying agents in some other areas for same kind of goods purchased then specify the term of remuneration paid/payable to those agents.

9.Select whether any expenditure has been incurred in the last three years by the sole buying agents over the organization for buying arrangements, if yes then enter:

• Financial year in which expenditure incurred, name of the agent and the amount of expenditure.

  10. Enter following details for if remuneration paid to the buying agents during the last three years:

• Financial year in which remuneration paid, name of the agents and the amount of remuneration.

11. Enter the service request number (SRN) and details of eForm 23 filed with registrar of companiesNote: In case the existing company does not have the service request number (SRN) of eForm 23, enter “Z99999999” as SRN of eForm 23 and attach the resolution passed for the appointment of sole agent as an optional attachment

12. In case there is existing buying arrangement through sole buying agent or otherwise and expenditure incurred for the last three years, if any, by the company:

Specify the existing buying arrangements and following details of expenditure incurred by the company:Financial year in which expenditure incurred, name of the agent and the amount of

expenditure.

13. In case the person proposed to be appointed as sole buying agent is also acting as agent for other companies then enter the following details:

• Name of the company with CIN of the company where he is acting as sole buying agent.
• Description of the goods or commodities or raw material bought.
• Amount of purchase, unit of quantity and quantity and value of purchase.
• Remuneration received by the agent.

Attachments

• Copy of proposed agreement with the proposed appointee is compulsory attachment.
• Copy of certificate from the auditor of the sole buying agent certifying the figure of expenditure.
• Details of the interest of the sole buying agent in the shares of the company- if any. (Refer format 1 below)
• Copy of the particulars of directorship in the company held or controlled by the sole buying agent-if any. (Refer format 2 below)
• Details of persons and their relationship to the directors of the buying agency-if any. (Refer format 3 and 4 below)
• Any other information can be provided as an optional attachment.

Declaration

Enter the date of board resolution authorising the signatory to sign and submit this application

Digital signature

The eForm should be digitally signed by managing director or director or manager or secretary of the company duly authorised by the board of directors

.

Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares

 Download Company Law Form32: Form No 32 used as an Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managing director or director or manager or secretary of a company and/ or undertaking to take and pay for qualification shares

How to e-file form 32

1. In case of an existing company, enter ‘Corporate identity number’ (CIN).You may find CIN by entering existing registration number or name of the company in the ‘Find CIN/GLN’ service at the MCA21 portal Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.  In case of a new company, enter ‘eForm 1A reference number, i.e. ‘Service Request Number (SRN) ofeForm 1A’, filed for name approval.
2.  Click the “Pre-fill” button.In case of an existing company, system will automatically display the name, address of the registered office and the email ID of the company. In case there is any change in the email ID, enter the new valid email ID. In case of a new company, system will automatically display the name of the company. Address and email ID fields will be disabled and are not required to be filled.
3.  Enter the total number of Managing Director, directors(s) for which this eForm needs to be filed. (Based on the number entered here, number of blocks shall be displayed for entering the details). Details ofTwelve director(s), Managing Directors can be filed through this eForm. If the total number is more than twelve, then file another eForm 32 for the remaining person(s).

• Enter the particulars of the Managing Director or director.
• Enter the Director Identification number (DIN). For appointment or change in designation, status of DIN should be approved. In case of cessation, status of DIN can either be approved or disabled
• Ensure that the DIN entered is correct and then click the “Pre-fill” button. System will automatically display the name, father’s name, present residential address, nationality and date of birth of the person. Verify that the details displayed are correct.
• Select whether the person is being appointed or is ceasing to be associated with the company or there is change in designation. In case of a new company, only appointment can be selected.
• Select the designation of the person. In case of change in designation, select the new designation. In case of cessation, select the same designation as at the time of appointment or change in designation.
• Examples in respect of option ‘Change in designation’ –

In case of appointment of an additional director, file the form with option as ‘Appointment’ and designation as ‘Additional director’. Upon confirmation at the subsequent AGM, file the form with as ‘Change in designation’ and designation as applicable. In case of an additional director who is also a Managing Director, upon confirmation at the subsequent AGM, file the form with option as ‘Change in designation’ and designation as ‘Managing Director’

When an existing director becomes a Managing Director; or an existing Managing Director ceases to be so and only remains as a director, then also the option Change in Designation should be used to file the form.

• In case of appointment, enter the date of appointment and in case of change in designation, enter the date of change in designation. In case of new company, this date field is not required to be entered. In such case, upon registration of the eForm, the system shall take it as the date of incorporation of the company. This date is not required to be entered in case of cessation.
• Select the category which is most appropriate. This is not required to be selected in case of cessation.
• Select one or more options that whether the director is Chairman, Executive or Non-Executive

(Executive and Non-Executive director, both cannot be selected)

•  In case of an alternate director, enter the DIN of the director to whom the appointee is alternate and click “Pre-fill” button. System will automatically display the name of the director to whom the appointee is alternate. This is not required to be entered in case of cessation.
• In case of appointment of a nominee director, enter the name of the company or institution whose nominee the appointee is.
•  Age of the appointee cannot be less than eighteen years.
• Enter the email ID of the person (managing director or director) for communication purpose.

Part II is applicable in case of cessation only.

•  System will automatically select Director or Managing Director on the basis of the designation selected in the eForm.
•  Enter the date of cessation and select the reason of cessation from the drop-down list.

 Note: In case of death, it is advised to get the DIN of the deceased director disabled. For getting theDIN disabled, please contact the office of Regional Director, Northern Region, A-14, Sector-I, PDIL Bhavan, Noida (UP).

            5.

• Enter the total number of manager(s), secretary(s) for which this eForm needs to be filed. (Based on the number entered here, number of blocks shall be displayed for entering the details). Details of Four manager(s), secretary(s) can be filed through this eForm. If the total number is more than four, then file another eForm 32 for the remaining.
• Enter the particulars of the manager or secretary.
• Enter the Income-tax PAN
• Select whether the person is being appointed or is ceasing to be associated with the company.In case of a new company, only appointment can be selected.
• Select whether the secretary is a member of Institute of Company Secretaries of India (ICSI). If yes, select whether he/ she is an associate or fellow and enter the membership number. The details (name, associate or fellow and membership number) will be validated from the ICSI records. Ensure that the details being entered are updated as per ICSI records.
• Enter details of name and father’s name of the person. You are advised to enter the full name instead of using abbreviation in the name fields.
• Enter the present residential address and date of birth. If the person is residing outside India, select NA in the state field from the drop down list and enter the Country code from the list of
• ISO Country code provided below.
• Select the designation of the person from the drop down menu.
• In case of appointment, enter the date of appointment and in case of cessation, enter the date of cessation. In case of new company, this date field is not required to be entered. In such case, upon registration of the eForm, the system shall take date of appointment as the date of incorporation of the company.
• Enter the email ID of the person (manager or secretary) for communication purpose

           6.Select whether the form is being filed for Managing Director, director(s) who ceased to be associated with the company on or before 31st October, 2006 and do not have DIN. This is not applicable in case of a new company.

• Enter the total number of Managing Director, director(s) who ceased to be associated with the company on or before 31st October, 2006 and do not have DIN. (Based on the number entered here, number of blocks shall be displayed for entering the details).
•  Enter the particulars of the Managing Director or director, who ceased to be associated with the company on or before 31st October, 2006 and do not have DIN.
•  Enter details of name and father’s name of the person. You are advised to enter the full name instead of using abbreviation in the name fields
•  Enter the present residential address and date of birth. If the person is residing outside India, select NA in the state field from the drop down list and enter the Country code from the list of
• ISO Country code provided below
• Select the designation of the person from the drop down menu.
• Select the category which is most appropriate.
• Select one or more options that whether the director was Chairman, Executive or Non-
• Executive (Executive and Non-Executive director, both cannot be selected)
•  In case of an alternate director, enter the DIN of the director to whom the person was alternate and click “Pre-fill” button. System will then automatically display the name of the director to whom the person was alternate. In case DIN is not available, name of the director to whom the person was alternate has to be entered.
• In case of person was a nominee director, enter the name of the company or institution whose nominee the person was.
•  Age of the person cannot be less than eighteen years.
•  Enter the email ID of the person (managing director or director) for communication purpose.
• Date of cessation entered should be less than or equal to 31.10.2006.

Verification I:

Point 1 is mandatory to be marked.

Point 2 is mandatory to be marked in case of appointment of director and/ or managing director. The declaration given to the company by the person being appointed that he/ she is not restrained/ disqualified/ removed of, for being appointed as director of a company under the provisions of the

Companies Act, can be provided as an optional attachment.

Point 3 is required to be marked in case of appointment of director and/ or managing director and the company is a public non-government company.

Attachments:

• Evidence of payment of stamp duty is mandatory in case qualification shares have been taken. The text of the declaration should be as follows – ‘I, ——— (Name of the appointee), having consented to act as a director of the company ————- (Name of the company), also hereby undertake to take from the said company and pay for ————- shares of Rs. ——– each, being the number/ value of the shares prescribed as the qualification shares for the office of director of the said company.
• In case of appointment of director and/ or managing director and the company is a public nongovernment company; consent letter of appointee(s) is required to be attached. The text of the declaration should be as follows – ‘I, the undersigned, having consented to act as a managing director/ director of the company ————- (Name of the company), pursuant to section 264(2)/
• 266(1)(a) of the Companies Act, 1956 and certify that I have not been disqualified to act as a director under section 267 and/or 274 of the Companies Act, 1956.’
• In case cessation, it is mandatory to attach the supporting evidence in ‘Evidence of cessation’.
• Any other information can be provided as an optional attachment.

 

Verification II:

In case of an existing company, select the first check box and enter the serial number and date of board resolution authorising the signatory to sign and submit the eForm.

In case of a new company, select the second check box.

Digital Signature:

In case of an existing company the eForm should be digitally signed by a managing director or director or manager or secretary of the company duly authorised by the board of directors. In such case, the person signing the form should be different from the person in whose respect the form is being filed.

However, if the eForm is being filed in respect of all the existing directors, then it can be signed by any one of them duly authorised by the board of directors.

In case of a new company the eForm should be digitally signed by a managing director or director of the company whose name has been given in the articles of association of the company and is duly authorised by the promoters.

Designation:

Select the designation of the person digitally signing the eForm.

Enter the DIN in case the person digitally signing the eForm is a director or managing director

Enter income-tax PAN in case the person digitally signing the eForm is a manager

Enter membership number or income-tax PAN in case the person digitally signing the eForm is a secretary.

Certificate:

The eForm should be certified by a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) by digitally signing the eForm.

Select the relevant category of the professional and whether he/ she is an associate or fellow.

In case the professional is a chartered accountant (in whole-time practice) or cost accountant (in wholetime practice), enter the membership number. In case the practising professional is a company secretary (in whole-time practice); enter the certificate of practice number.

Note: The original attachment relating to qualification share(s) duly filled in and signed on stamp paper is required to be sent to the concerned RoC Office simultaneously, failing which the filing will not be considered and legal action will be taken.

Form for filing addendum for rectification of defects or incompleteness

Download Company Law Form67: Form No 67 used as a Form for filing addendum for rectification of defects or incompleteness

How to e-file Form 67

1. Enter the ‘Service request number’ (SRN) of relevant form(s) and click the ‘Pre-fill’ button. Ensure that correct SRN is entered and verify the details displayed by the system and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.
2.  System will automatically display the date of SRN and the relevant eForm number(s) based on the SRN.System will also display the Corporate identity number (CIN) or foreign company registration number (FCRN) of the company, if applicable.
3.  In case of existing company –System will automatically display the name and registered office address (in case of Indian company) or name and address of principal place of business in India (in case of foreign company) and email ID of the company, if applicable. In case there is any change in the email ID, enter the new valid email ID of the company. In case the SRN belongs to any of the incorporation forms (eForm 1, eForm 18, eForm 32, eForm 37 or eForm 39 or eForm 24A), approved name of the proposed company shall be displayed.In case of company yet to be incorporated or others–In case the SRN is in respect of an eForm filed by a non company or a company yet to be incorporated, enter the name and email ID of the person filing the form (For example, this shall be applicable in case of SRN of eForm 1A filed by new company or SRN of any incorporation eForm)
4.  Based on the SRN, system shall automatically display the details of defects pointed out or further information called by the Registrar of Companies (RoC) or any other competent authority.
5.  Enter the details of rectification of the defects or further information furnished.
6.  For every eForm/ document where stamp duty has been paid electronically through the MCA portal and in case any additional (differential) stamp duty is required to be paid then the same needs to be paid by using the ‘Pay stamp duty fee’ service at the MCA21 portal Enter the SRN of additional (differential) stamp duty payment made in respect of the relevant eForm. Ensure that correct SRN is entered. Click the ‘Pre-fill’ button.Based on the SRN, system will automatically display the amount of additional (differential) stamp duty paid along with the type of document(s).
7. Select the type of document to be attached from the drop down values. Maximum five documents can be attached with this eForm. Please ensure that you select the correct type of document. 

Digital signature

This eForm should be digitally signed by the signatories as per the relevant eForm(s) in respect of which this addendum eForm is being filed.

Please note there is no restriction that the same person who has signed the relevant eForm shall sign this

eForm. This eForm can be signed by any of the relevant signatories.

 

Designation

• Select the designation of the person digitally signing the eForm.
• Enter the DIN in case the person digitally signing the eForm is a director or managing director.
• Enter income-tax PAN in case the person signing the eForm is a manager or authorised representative.
• Enter membership number or income-tax PAN in case the person digitally signing the eForm is a secretary.
• Enter the capacity in which the person is signing the eForm in case designation selected is “Others”
• In case the person digitally signing the eForm is a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) or Auditor or Cost Auditor, select the relevant category of the professional and whether he/ she is an associate or fellow.
• In case of a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or Auditor or Cost Auditor, enter the membership number. In case of a company secretary (in whole-time practice), enter the certificate of practice number.

Certificate

•  In case the relevant eForm(s) in respect of which addendum is being filed was required to be certified by a practicing professional, then this addendum eForm should also be certified by a chartered accountant (in wholetime practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) by digitally signing the eForm.Select the relevant category of the professional and whether he/ she is an associate or fellow.
• In case the professional is a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice), enter the membership number. In case the practicing professional is a company secretary (in wholetime practice), enter the certificate of practice number.

 

Form of application for approval of the Central Government for the appointment of sole selling agents by the company

Download Company Law Form I: Form No I used as a Form of application for approval of the Central Government for the appointment of sole selling agents by the company

How to e-file form I

1. Enter the ‘Corporate Identity Number’ (CIN) of the company,You may find CIN by entering your existing registration number in the Find CIN/GLN service at the portal www.mca.gov.in and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.
2.  Click the “Pre-fill” buttonSystem will automatically display the name and registered office address of the company
3.  Enter the following point wise details:(a) Brief description for the proposal of the company.(b) Rate of proposed dividend.(c) Amount of proposed dividend.(d) Conditions, for the non-compliance of which the application is being made, as mentioned in the rule 2 of the Companies (Declaration of Dividend out of Reserves) Rules, 1975,
4.  Enter in brief the justification for declaration of dividend out of reserves, in cases:(a) When the company is in loss.(b) When the profit is inadequate for declaring dividend at the proposed rate.
5.  Enter the following amounts proposed to be utilized for declaration of dividend:(a) Amount of profit for the current year proposed to be utilized for declaration of dividend.(b) Amount proposed to be withdrawn from the general reserves for declaration of dividend including the amount for dividend tax

Attachment:

No objection letter from the company’s lead financial institution- if any.

Copy of board of directors’ resolution in support of the company’s proposal.

 Declaration:

Enter the date of board resolution authorising the signatory to sign and submit the application

Signature:

The eform should be digitally signed by managing director or director or manager or secretary of the company duly authorised by the board of directors.

 Certificate:

The eform should be certified by company secretary in whole-time practice by digitally signing the eform

 

Form of application for removal of disqualification of directors 

Download Company Law Form DD-C: Form No DD-C used as a Form of application for removal of disqualification of directors

How to e-file Form DD-C

1. Enter the ‘Corporate Identity Number’ (CIN) of the companyYou may find CIN by entering existing registration number of the company in the ‘Find CIN/GLN’ service at the portal www.mca.gov.in and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.
2.  Click the “Pre-fill” button System will automatically display the name and registered office address of the company.
3.  Enter the director identification number (DIN) and name of the director who are proposed for removal of disqualification along with the reasons for disqualifications.
4.  Enter the details of the application for which it is to be filed.

 Attachment

• Board resolution is to be attached.
• Any other information can be provided as an optional attachment.

 Declaration

• Enter the date of board resolution authorising the signatory to sign and submit the application. 

Digital Signature

The eform should be signed by managing director or director or manager or secretary of the company duly authorised by the board of directors.

 

Form of application for approval for declaration of dividend out of reserves

INSTRUCTIONS FOR FILLING OF EFORM I
How to e-file Form 

1)  Enter the ‘Corporate Identity Number’ (CIN) of the company,
You may find CIN by entering your existing registration number in the Find CIN/GLN service at the portal www.mca.gov.in
2   Click the “Pre-fill” button . System will automatically display the name and registered office address of the company

3. Enter the following point wise details:

•  Brief description for the proposal of the company.
•  Rate of proposed dividend.
• Amount of proposed dividend.
•  Conditions, for the non-compliance of which the application is being made, as mentioned in the rule 2 of the Companies (Declaration of Dividend out of Reserves) Rules, 1975,

4.  Enter in brief the justification for declaration of dividend out of reserves, in cases:

•  When the company is in loss.
•  When the profit is inadequate for declaring dividend at the proposed rate.

5.  Enter the following amounts proposed to be utilized for declaration of dividend:

•  Amount of profit for the current year proposed to be utilized for declaration of dividend.
• Amount proposed to be withdrawn from the general reserves for declaration of dividend including the amount for dividend tax

Attachments

•  No objection letter from the company’s lead financial institution- if any.
•  Copy of board of directors’ resolution in support of the company’s proposal.

Declaration

Enter the date of board resolution authorising the signatory to sign and submit the application

Signature

The eform should be digitally signed by managing director or director or manager or secretary of the company duly authorised by the board of directors.

Certificate
The eform should be certified by company secretary in whole-time practice by digitally signing the eform

Application for requesting refund of fees paid

Download Company Law Form REFUND: Form No REFUND used as an Application for requesting refund of fees paid

How to e-file Form Refund

1.  In case of an Indian company, enter the ‘Corporate Identity Number’ (CIN).In case of a foreign company, enter the ‘Foreign Company Registration Number (FCRN)’.In case of refund request relates to Form 1A, enter Service request number (SRN) of Form 1A.You may find CIN/ FCRN by entering existing registration number or name of the company in the ‘Find CIN/GLN’ service at the MCA21 portal and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.
2. In case of CIN/ FCRN, click the “Pre-fill” button.System will automatically display the name, registered office address (in case of Indian company) or name and address of principal place of business in India (in case of foreign company).
3.  Enter the name of person applying for refund. This is applicable in case of companies under liquidation or in case Form 1A reference number has been entered in field 1(a) or where the service for which refund is sought does not belong to any company.
4.  Select the mode of payment of refund.For time being, only ‘Cheque’ can be selected as mode of payment. Facility for “Direct deposit into bank account” will be made available later.                                                                                                             For Payment of refund through cheque
5.  Enter the Payee details.System will automatically display the name of the company (in case of Indian/ Foreign company) or the name of applicant (in case status of CIN is under liquidation or in case of Form 1A SRN or where the service for which refund is sought does not belong to any company) as Name of Payee.
6.  System will automatically display the registered office address (in case of Indian companies) or address of principal place of business in India (in case of a Foreign company).Enter the address of payee in case of company under liquidation or in case Form 1A reference number has been entered in field 1(a) or where the service for which refund is sought does not belong to any company.
7. Enter the ‘Bank Account number’ of the payee.
8.  Select the reason for refund.‘Multiple payments’ includes cases where service seeker has done multiple filings of eForm 1 oreForm 5 and has made payments more than once (multiple times) for the same service.However, refund form shall not be allowed for eForm 1 and 5 which have already been approved.‘Incorrect Payments’ option is applicable in case where the service seeker has made payment in respect of an eForm or Stamp duty through an incorrect option under Pay miscellaneous fee facility.Excess Payment includes cases where any excess fee has been paid by the service seeker due to some incorrect data entered in the eForm or incorrect data in MCA21 system due to migration of data from legacy system.‘Incorrect payment via NeFT’ includes cases where user has selected NeFT as mode of payment and made the errors as mentioned in note above.
9.  In case reason for refund is ‘Incorrect payment via NeFT’, select the reason for NeFT refund along with the unique transaction number (UTN) received from bank while making payment through NeFT, User Account Number and Amount Paid via NeFT.In case reason for NeFT refund is ‘Single consolidated payment for multiple SRNs’ or ‘Excess payment than the amount mentioned by MCA21 system’ or ‘Less payment than the amount mentioned by MCA21 system’ or ‘Payment made without generating any SRNs’, then enter a valid SRN of Pay Miscellaneous Fee. The status of SRN should be ‘Marked for Refund’. Also, provide the details of original SRN(s) in respect of which the payment was made through NeFT if applicable.
10.  Enter the SRN of eForm or service for which refund is being sought. In case SRN of PayMiscellaneous Fee is entered in field 9(e), then the same SRN shall be displayed in this field.
11. Click the “Pre-fill” button.System will automatically display the service description, date of filing (SRN), payment details, SRN status and date of such status.Once the refund eForm is filed, further processing of the SRN for which refund is sought, if pending, shall not be allowed.In case reason for refund is multiple filing of eForm 1/ eForm 5, only corresponding eForm SRN (i.e. Form 1 or Form 5 as the case may be) shall be allowed and status of such SRN should not be approved.
12. In case reason for refund is incorrect payment, it should be SRN of pay miscellaneous fee.In case reason for refund is Excess payment, status of SRN should be ‘Approved’.In case reason for refund is ‘Incorrect Payment via NeFT’, status of this SRN should be ‘Marked for Refund’ and UTN entered above should have been linked to this SRN.In case ‘Payment of stamp duty fee into account identified for MCA filing fee’ is selected in‘Reason for NeFT refund’, then SRN should be of stamp duty fee.
13. In case ‘Payment of MCA filing fee into account identified for stamp duty fee’ is selected, thenSRN should be of MCA service fee.’In case reason of refund is ‘Excess payment’, it shall be mandatory to enter the total amount of refund sought. Based on the amount entered, system shall automatically display the amount in words. In case of multiple filing of Form 1/ Form 5 or incorrect payment, it is mandatory to provide details of the other transaction.Click the “Pre-fill” button.
14. System will automatically display the service description, date of filing (SRN), payment details, SRN status and date of such status.In case reason for refund is multiple filing of eForm 1/ eForm 5, only corresponding eForm SRN (i.e. Form 1 or Form 5 as the case may be) shall be allowed.
15. Status of SRN of other transaction should be ‘Approved’

Attachments

 

•   Copy of challan duly acknowledged by bank in respect of SRN for which refund is sought(Mandatory in case payment mode of SRN for which refund is sought is ‘Offline’)

•  Copy of challan duly acknowledged by bank in respect of other SRN, if applicable(Mandatory in case payment mode of SRN of other transaction entered in field 10(a) is‘Offline’)
• Any other information can be provided as an optional attachment.

Verification

First verification is mandatory to be marked in case Form is being filed by an Indian company (other than company under liquidation) and enter the serial number and date of board resolution authorising the signatory to sign and submit the form.

Second verification is mandatory to be marked in case Form is being filed by Applicant (in case of Form 1A) or Authorised representative (in case of Foreign Company) or Liquidator (in case of company under liquidation).

Third verification is mandatory to be marked in case Form is being filed by Applicant (in case of Form 1A)

Digital Signature

The eForm should be digitally signed by managing director or director or manager or secretary of the company (in case of an Indian company) or authorised representative (in case of a foreign company) or liquidator (in case of company under liquidation) or applicant (in case of Form 1A).

 Designation

Select the designation of the person digitally signing the eForm.

Enter the DIN in case the person digitally signing the eForm is a director or managing director

Enter income-tax PAN in case the person signing the eForm is a manager or liquidator (in case of an under liquidation company) or authorised representative (in case of foreign company) or applicant (in case of Form 1A SRN is entered).

Enter membership number or income-tax PAN in case the person digitally signing the eForm is a secretary.

 

Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar

 Download Company Law Form 23ACA XBRL: Form No 23ACA XBRL used as a Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar

How to e-file Form 23ACA XBRL

1. Enter the Corporate Identity Number (CIN) of the company.You can find the CIN by entering the existing registration number of the company in the ‘Find CIN/GLN’ service at the portal (www.mca.gov.in) and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.
2.  Click the “Pre-fill” button.The system will automatically display the name and registered office address of the company.System will also display the authorised capital or number of members of the company, as the case may be.
3.  Enter the period of profit and loss account. End date shall be same as date of balance sheet entered in Form 23AC-XBRL.
4.  Select whether consolidated profit and loss account is also being filed along with the standalone profit and loss account.In case of ‘Yes’, it is mandatory to attach XBRL document in respect of ‘Consolidated profit and loss account’. (I.e. to attach standalone profit and loss account along with consolidated profit and loss account).
5.  Select whether schedule VI of the Companies Act, 1956 is applicable or not and Type of company. This form shall not be allowed to be filed in case schedule VI is not applicable. In case schedule VI is not applicable, you are required to file Form 23ACA (non XBRL mode).
6.  Select whether the attached annual accounts is audited by the auditors. Form shall not be allowed to be filed in case the annual accounts are not audited.Enter the date of signing of report on the annual accounts by the auditors.

Attachments

• XBRL document in respect of profit and loss account and other documents (i.e. schedules and notes thereto) required by the Companies Act, 1956. This is a mandatory attachment.
• XBRL document in respect of consolidated profit and loss account and other documents (i.e. Schedules and notes thereto) required by the Companies Act, 1956 Statement of subsidiaries as per section 212 (To be attached in respect of foreign subsidiaries). Please note in case of an Indian subsidiary, only SRN of balance sheet filed by the subsidiary company is required to be mentioned in the XBRL document. In such case, detailed statement of accounts of the subsidiary is not required to be attached.)
• Any other information can be provided as an optional attachment.

 Verification

 Enter the serial number and date of board resolution authorizing the signatory to sign and submit the eForm.

 Digital signature

The eForm should be digitally signed by the managing director, director, manager or secretary of the company duly authorised by the board of directors.

 Designation

 Select the designation of the person digitally signing the eForm.

• Enter the DIN in case the person digitally signing the eForm is a director or managing director
• Enter income-tax PAN in case the person signing the eForm is a manager
• Enter membership number or income-tax PAN in case the person digitally signing the eForm is a secretary.

 Certification

The eForm should be certified by a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) by digitally signing the eForm.Select the relevant category of the professional and whether he/ she is an associate or fellow.

In case the professional is a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice), enter the membership number. In case the practicing professional is a company secretary (in whole-time practice), enter the certificate of practice number.Professional certification in Form 23ACA-XBRL includes:

(i) Verification of particulars filled in the forms from the audited financial statements of the company as true and correct;

(ii) Verification that the attached XBRL document(s) fairly present, in all material respects, the audited financial statements of the company, in accordance with the XBRL taxonomy as notified under Companies (Filing of documents and forms in extensible Business Reporting Language) Rules,2011;

(iii) Verification that the attached XBRL document(s) are the XBRL converted copy(s) of the duly signed Profit and Loss account and all other documents which are required to be annexed or attached to the Profit and Loss account as required under Section 220 of the Companies Act, 1956; and (iv) Verification that all the required attachment(s) have been completely attached to the form.

 Pre-scrutiny

After the check form is successful and required documents have been attached,Pre-scrutinise the eForm. This is a mandatory step.

Form for filing XBRL document in respect of balance sheet and other documents with the Registrar

1 (a) Enter the Corporate Identity Number (CIN) of the company.
You can find the CIN by entering the existing registration number of
the company in the ‘Find CIN/GLN’ service at the portal
(www.mca.gov.in)
2 (a)Click the “Pre-fill” button.

(b)The system will automatically display the name and registered office address of the company.
(c)System will also display the authorised capital or number of
members of the company, as the case may be.
The system will automatically display the email ID of the company. In
case there is any change in the email ID, enter the new email ID.
3 (a) Enter the financial year to which the balance sheet relates
(c) Details of director(s), Managing Director, manager, secretary of the
company who have signed the balance sheet
Details are to be entered only in case the date of balance sheet is on
or after 01.07.2007.

         Enter the DIN/ PAN, date of signing and click on prefill button.
System shall display the designation and name of the person as on
the date of signing of balance sheet. The date of signing should not
be less than the date of Board of directors’ meeting in which balance
sheet was approved.
It shall be validated that the person (whose DIN or PAN is entered) is
associated with the company as on the as on the date of signing of
balance sheet as entered in the form. In case the details do not exist
in the system, DIN/PAN of that person shall not be allowed to be
entered. For such cases, Company would need to ensure that Form
DIN-3 or Form 32, as the case may be, has been filed in respect of
that person.
4 (a) Enter the date of Board of directors’ meeting in which Board’s report
referred to under section 217 was approved.
(b) Details of director(s), Managing Director who have signed the
Board’s report.
Details are to be entered only in case the date of Board of directors’
meeting under section 217 is on or after 01.07.2007.
Enter the DIN, date of signing and click on prefill button. System
shall display the designation and name of the person as on the date
of signing of Board’s report. The date of signing should not be less
than the date of Board of directors’ meeting under section 217.
It shall be validated that the person (whose DIN is entered) is
associated with the company as on the date of signing of board’s
report as entered in the form. In case the details do not exist in the
system, DIN of that person shall not be allowed to be entered. For
such cases, Company would need to ensure that Form DIN-3 or
Form 32, as the case may be, has been filed in respect of that
person.
5 Enter the date of signing of reports by the auditors, as mentioned in
the balance sheet
6 Enter the AGM date/ AGM due date/ AGM extension date/ AGM
Date in which accounts are adopted by shareholders correctly
This shall be compared with other Annual Filing Forms and can
impact their filing. This has been illustrated through following
example.
Case I: Form 20B already Pre scrutinised & Form 23AC being
prescrutinised
Following dates are entered in the pre scrutinised Form 20B
• Financial Year- 31.03.2008
• Actual date of AGM- 31.10.2008
• Due date of AGM- 30.09.2008
If you pre scrutinise Form 23AC with the following dates:
• Financial Year- 31.03.2008
• Actual date of AGM- 31.11.08
• Due date of AGM- 30.09.2008
Please note that Actual date of AGM entered in form 23AC
(31.11.08) is different from date entered in already pre scrutinised
form 20B (31.10.2008). At the time of Check form, following
message is displayed-
“Please ensure that the AGM date/ AGM due date/ AGM extension
date entered in the annual filing forms (i.e. 20B, 23AC, 21A, 66) are
same for the respective financial year. In case of discrepancy, the
prescrutiny of other Annual Filing Forms shall be impacted and you

may be required to prescrutinise those forms again”
If you proceed and pre scrutinize Form 23AC, the pre scrutiny of
Form 20B shall be rejected as it contained AGM date which is
different from the AGM date entered in the form being prescrutinised.
You will have to pre scrutinise form 20B again with the correct date
(As mentioned in Form 23AC) for the same financial year.
Case II: Form 20B already uploaded & Form 23AC is being
uploaded
In case you have already uploaded pre-scrutinised Form 20B with
following dates:
• Financial Year- 31.03.2008
• Actual date of AGM- 31.10.2008
• Due date of AGM- 30.09.2008
At the time of uploading already pre-scrutinised Form 23AC with
following dates:
• Financial Year- 31.03.2008
• Actual date of AGM- 31.11.2008
• Due date of AGM- 30.09.2008
System shall prompt you for discrepancy with a message that the
AGM Date/Due AGM Date/Extended AGM Date filled in the form is
different from that of filled in earlier uploaded annual filing form.
Please do a revised filing of the same in order to file this form.
Therefore, in this case you have to first do the revised filing of Form
20B with the correct date (As entered in Form 23AC).
Enter the date of AGM in which accounts are adopted by
shareholders. This should not be less than the date of signing of
reports by the auditors, as mentioned in the balance sheet.
7 Enter SRN of Form 66 filed by the company. This is required to be
entered in case the paid up capital entered in the form is 10 lakhs or
above but below 5 crores.However, if the company has a whole-time company secretary,
possessing the qualification of membership of Institute of Company
Secretaries of India, in such case, this field is not mandatory.
8  In case of a foreign holding company, enter the name and country of
origin of the holding company.
In case of an Indian holding company, enter the CIN of the holding
company and click the pre-fill button. The system will automatically
display the name of the holding company.
9  Enter the number of the subsidiary company. Based on the number
entered, blocks of fields to enter the details of the subsidiary
company(s) shall be displayed.In case of a foreign subsidiary company, enter the name and countryof origin of the subsidiary companyIn case of an Indian subsidiary company, enter the CIN of thesubsidiary company and click the Prefill button. The system will
automatically display the name of the subsidiary company.Enter the period of annual accounts of the subsidiary company in case particulars of subsidiary company are attached in pursuance of
Section 212(1) of the Companies Act, 1956
You can enter details of a maximum of 12 subsidiary company(s) in
the eForm and rest, if any, can be provided as an optional
attachment to the eForm.
10 Enter the number of auditor(s) of the companySelect whether the auditor is individual or auditor’s firm Enter thedetails of auditor(s) who is signing the balance sheet, or, Enter thedetails of auditor’s firm(s) and member representing the firm if theconcerned auditor is auditor’s firm.Enter the SRN of Form 23B filed in relation to the appointment of theauditor who has audited the attached balance sheet, if available. Ifthe SRN of Form 23B is not available or in case information byauditor to RoC in Form 23B is not required to be filed, you may enterZ99999999.You can enter details of a maximum of 2 Auditor(s) in the eForm and rest, if any, can be provided as an optional attachment to the eForm.

11 In case of government company, select whether the Comptroller and
Auditor-General of India (CAG of India) has commented upon or
supplemented the audit report under section 619(4) of the
Companies Act, 1956. Filing of form shall not be allowed in case No
is selected in this field.
Enter the details of comments and supplements received from CAG
of India and directors’ reply thereupon.
Select whether any supplementary or test audit has been conducted
under section 619(3)(b). If yes, attach the supplementary or test
audit report
Part B
• In case any field is not applicable, zero may be entered.
• In case the company is filing its first balance sheet, then zero is to be
entered in figures for the previous financial year.
I. Balance Sheet- These details are to be provided in case Schedule VI is
applicable.
In case the start date of financial year is on or after 01.04.2011, then details are to
be entered in ‘BALANCE SHEET (As per Schedule VI to the Companies Act, 1956
applicable for the financial year commencing on or after 1.4.2011)’
In case start date of financial year is before 01.04.2011, then details are to be
entered in ‘BALANCE SHEET (Applicable for financial year commencing before
01.04.2011)’
II. Detailed Balance sheet items- These details are to be provided in case
Schedule VI is applicable and in case the start date of financial year is on or after
01.04.2011.
III. Financial Parameters- These details are to be provided in all cases.
1 to 45 The figures should be as per the latest annual accounts of the
company, attached with the eForm.
7 If any shares have been bought back by the company during the
financial year to which the balance sheet relates, enter the number
of shares bought back by the company during the year.
8 Enter the amount of deposits accepted or renewed during the
reporting period.
9 Enter the amount of the deposits which have matured and claimed
during the reporting period, but have not been paid by the company.
10 Enter the amount of the deposits which have matured and claimed,
but have not been paid by the company.
11 Enter the amount of the deposits which have matured and have not
been claimed by the depositors.
19 Enter the amount due for transfer to Investor Education and
Protection Fund (IEPF)

21 Enter the value of any capital item as on the date of balance sheet
for transaction with related parties as per AS-18.
22 Enter the amount for any capital subsidies or grants received by the
company.

VI- Details w.r.t Companies (Auditor’s Report) Order, 2003 (CARO)- Select
whether CARO, 2003 is applicable or not. In case it is applicable, provide the
auditor’s comments on various items specified in CARO

Attachments

• Copy of balance sheet, and all documents required by the
Companies Act, 1956 to be annexed to such a balance
sheet
• In case the balance sheet has not been adopted in the
annual general meeting, attach a copy of statement of fact
and reason for the same.
• In case AGM has not been held by the company, attach a
copy of statement of fact and reason for the same.
• In case any supplementary or test audit has been conducted
under section 619(3) (b), attach the supplementary or test
audit report.
• Any other information can be provided as an optional
attachment.
Verification

Enter the serial number and date of board resolution authorising the signatory to sign and submit the eForm.

Digital signature
The eForm should be digitally signed by the managing director,
director, manager or secretary of the company duly authorised by
the board of directors.

Designation

Select the designation of the person digitally signing the eForm.

• Enter the DIN in case the person digitally signing the eForm is a director or managing director
• Enter income-tax PAN in case the person signing the eForm is a manager
• Enter membership number or income-tax PAN in case the person digitally signing the eForm is a secretary.

Certification

The eForm should be certified by a chartered accountant (in wholetime
practice) or cost accountant (in whole-time practice) or company
secretary (in whole-time practice) by digitally signing the eForm.
Select the relevant category of the professional and whether he/ she
is an associate or fellow.
In case the professional is a chartered accountant (in whole-time
practice) or cost accountant (in whole-time practice), enter the
membership number. In case the practicing professional is a
company secretary (in whole-time practice), enter the certificate of
practice number.
Professional certification in Form 23AC and 23ACA includes
(i) verification of particulars filled in the forms from the records of
the company as true and correct;
(ii) verification that the balance sheet and profit and loss account
and other documents attached with the forms are true, correct
and complete copies of the original balance sheet and profit and
loss account signed by the directors and auditors and the said
copies are same as laid and approved by the members in the
AGM; and
(iii) all the required attachment(s) have been completely attached to
the forms.

Pre-scrutiny

After the check form is successful and required documents have