Download Company Law Form 21A: Form No 21A used as an Particulars of annual return of the company not having share capital

Download Company Law Form 21A 

How to e-file Form 21A

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 and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.

2 (a) Click the “Pre-fill” button.

(b) The system will automatically display the name and number of members of the company

(c) Enter the address of the registered office of the company.

(d) 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. Enter the website address, if available

 4 Enter the AGM date/ AGM due date/ AGM extension date 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 21A already Prescrutinised & Form 23AC being prescrutinised

Following dates are entered in the prescrutinised Form 21A

• Financial Year- 31.03.2008

• Actual date of AGM- 31.10.2008

• Due date of AGM- 30.09.2008

If you prescrutinise 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 prescrutinised Form 21A (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 prescrutinise Form 23AC, the pre scrutiny of Form 21A 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 21A again with the correct date (As mentioned in Form 23AC) for the same financial year.

Case II: Form 21A already uploaded & Form 23AC is being uploaded

In case you have already uploaded pre-scrutinised Form 21A 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

5.Form 21A with the correct date (As entered in Form 23AC).

  •  Enter the number of persons who have become members of the company since incorporation Enter the number of persons who have ceased to be members of the company since incorporation. This should be less than the number of persons who have become members of the company since incorporation
  • Enter the number of members as on the date of AGM or latest due date thereof. This should be equal to number of persons who have become members since incorporation less: number of persons who have ceased to be members since incorporation.
  • Enter the number of members as on the date of AGM or latest due date thereof excluding employees and past employees. This should not be greater than total number of members as on the date of AGM or latest due date thereof and should not be greater than 50 in case of a private company.

 6 Details of director(s), Managing Director, manager and secretary as on the date of AGM or latest due date thereof Enter the number of director(s), Managing Director, manager and secretary as on the date of AGM or latest due date thereof. Details of atleast two directors in case of private company (other than producer company); three directors in case of public company (other than producer company and five directors in case of producer company(part IXA) have to be entered. Based on the number entered, blocks of fields shall be displayed for entering the details. Details of maximum twenty (20) persons can be entered in the form and rest, if any, can be provided as an optional attachment to the eForm (refer format below).Details are to be entered only in case the date of AGM or latest due date thereof is on or after 01.07.2007. In case the date of AGM is before 01.07.2007, details are to be provided as an optional attachment to the eForm (refer format below). Enter the DIN/ PAN and click on prefill button. System shall display the name, designation and date of appointment as on the date of AGM. It shall be validated that the person (whose DIN or PAN is entered) is associated with the company as on the date of AGM. 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.

7. Details of director(s), Managing Director, manager and secretary who ceased to be associated with the company since the date of last AGM Enter the number of director(s), Managing Director, manager and secretary who ceased to be associated with the company since the date of last AGM. Based on the number entered, blocks of fields shall be displayed for entering the details. Details of maximum eight (8) persons can be entered in the form and rest, if any, can be provided as an optional attachment to the eForm (refer format below). Details are to be entered only in case the date of AGM or latest due date thereof is on or after 01.07.2007. In case the date of AGM is before 01.07.2007, details are to be provided as an optional attachment to the eForm (refer format below). Enter the DIN/ PAN and click on prefill button. System shall display the name of the person in case of DIN. In case of PAN, name of the person is required to be entered. Enter the designation, date of appointment and date of cessation. Date of appointment and date of cessation shall not be greater than the date of AGM or latest due date thereof. Date of cessation shall not be less than the date of appointment. In case DIN or Income-tax PAN entered in regenerated blocks is repeated, then the date of cessation entered in the respective blocks should not be same.

Attachments Details of particulars of the total amount of indebtedness of the company as on the date of annual general meeting

  • Details of past and present members in the format given below(not required if the company holds the license under section 25 of the Companies Act and is exempted from using the word Limited as the last word of its name.) .(As per the format given below)
  •  Any other information can be provided as an optional attachment to eForm

 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 minimum two persons, by manager, secretary or Managing Director and one director of the company.If there is no manager, secretary or Managing Director in the company then, by two directors of the company.Signatories should be 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. 

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

 

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