Date: 2014-04-28Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt. hereby makes the following rules to amend the Companies (Registration Offices and Fees) Rules, 2014, These rules may be called the Companies (Registration Offices and Fees) Amendment Rules, 2014.
Executive Summary:
This document contains amendments to the Companies Registration Offices and Fees Rules, 2014, effective April 28, 2014. These amendments relate to the electronic filing of company forms and the required pre-certification by professionals such as Chartered Accountants, Company Secretaries, or Cost Accountants. It also covers the electronic maintenance of records by the central government.
Key Points / Main Content:
Amendments to Companies Registration Offices and Fees Rules, 2014:
* These rules are called the Companies Registration Offices and Fees Amendment Rules, 2014.
* Effective date: April 28, 2014.
Pre-certification of E-Forms:
* Specific e-forms filed by companies (excluding One Person Companies and Small Companies) must be pre-certified by a practicing Chartered Accountant, Company Secretary, or Cost Accountant.
* List of e-forms requiring mandatory pre-certification: INC21, INC22, INC28, PAS3, SH7, CHG1, CHG4, CHG9, MGT 14, DIR6, DIR12, MR1, MR2, MSC1, MSC3, MSC4, GNL3, ADT1, NDH1, NDH2, NDH3.
* GNL1 allows optional pre-certification by a practicing Chartered Accountant, Company Secretary, or Cost Accountant.
* DPT3 requires certification by the company's auditors.
* MGT10 requires certification by a practicing Company Secretary.
* AOC4 requires certification by a practicing Chartered Accountant.
E-Form DIR3 Requirements:
* E-form DIR3 must include attestation of the applicant's photograph, identity proof, and proof of residence by a practicing Chartered Accountant, Company Secretary, or Cost Accountant.
Electronic Registry:
* The Central Government will establish and maintain a secure, centralized electronic registry.
* This registry will store all applications, financial statements, prospectuses, returns, registers, memoranda, articles, particulars of charges, and other relevant documents filed under the Companies Act.
Impact Analysis:
Companies (Excluding One Person Companies and Small Companies):
* Impact: Must ensure specified e-forms are pre-certified by the appropriate practicing professionals before filing.
* Action Required: Engage with practicing Chartered Accountants, Company Secretaries, or Cost Accountants for pre-certification of relevant e-forms.
Chartered Accountants, Company Secretaries, and Cost Accountants in Whole-Time Practice:
* Impact: Required to pre-certify specific e-forms for companies (excluding One Person Companies and Small Companies).
* Action Required: Understand the requirements for pre-certification of e-forms and ensure compliance.
Company Auditors:
* Impact: Required to certify form DPT3.
* Action Required: Understand the requirements for certifying DPT3 and ensure compliance.
Central Government:
* Impact: Responsible for setting up and maintaining a secure, centralized electronic registry.
* Action Required: Establish and maintain the electronic registry for storing company-related documents.
Key Entities Referenced
Companies Act, 2013: A law enacted by the Indian Parliament that governs company law in India.
Companies Registration Offices and Fees Rules, 2014: Rules pertaining to the registration offices and fees associated with companies, amended by this notification.
Ministry of Corporate Affairs: The Indian government ministry responsible for regulating corporate affairs.
New Delhi: The location where the notification was issued.
Chartered Accountant: A professional who is certified to provide accounting and auditing services.
Company Secretary: A professional responsible for the efficient administration of a company, particularly with regard to ensuring compliance with statutory and regulatory requirements.
Cost Accountant: A professional specializing in cost accounting, which involves the collection, analysis, and reporting of cost data.
Renuka Kumar: The Joint Secretary who signed the notification.
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ककककााााररररपपपपोोोोररररेेेेटटटट ककककाााायययय(cid:10) (cid:10) (cid:10) (cid:10) मममम(cid:13)(cid:13)ंं(cid:13)(cid:13)ंं ााााललललयययय
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 28 अ(cid:12)ैल, 2014
ससससाााा....ककककाााा....ििििनननन.... 222299997777((((अअअअ))))....————के(cid:16)(cid:17)ीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) क! धारा 469 क! उपधारा (1) और उपधारा (2)
के साथ प(ठत धारा 396, 398, 399, 403 और धारा 404 +ारा (cid:12)द, शि.य/ का (cid:12)योग करते 2ए कंपनी (रिज56ीकरण काया8लय और फ!स)
िनयम, 2014 का िन:िलिखत संशोधन करती ह,ै अथा8त्:—
1111.... (1) इन िनयम/ का संि?@ नाम कंपनी (रिज56ीकरण काया8लय और फ!स) संशोधन िनयम, 2014 है ।
(2) ये िनयम 28 अ(cid:12)ैल, 2014 को (cid:12)वृ, ह/गे।
2. कंपनी (रिज56ीकरण काया8लय और फ!स) िनयम, 2014 (िजसे इसमE इसके पFात् उ. िनयम कहा गया ह)ै के िनयम 8
मE, उपिनयम (11) के पFात् िन:िलिखत उपिनयम अंतः5थािपत (cid:4)कया जाएगा, अथा8त् :—
“(12)(क) िनयम 9 के उपिनयम (1) के अधीन एक-Hि. कंपिनय/ और लघु कंपिनय/ को छोड़कर अ(cid:16)य कंपिनय/ +ारा फाइल (cid:4)कए
जाने वाले िन:िलिखत ई-(cid:12)Mप, यथाि5थित, पूण8कािलक Hवसायरत चाट8ड8 अकाउंटEट या कंपनी सिचव या लागत लेखाकार,+ारा पूव8 (cid:12)मािणत
ह/गे अथा8त्:—
आई एन सी-21, आई एन सी-22, आई एन सी-28, पी ए एस-3, एस एच-7, सी एच जी-1, सी एच जी-4, सी एच जी-9, एम जी
टी-14, डी आई आर-6, डी आई आर-12, एम आर-1, एम आर-2, एम एस सी-1, एम एस सी-3, एम एस सी-4, जी एन एल-3, ए डी टी-1,
एन डी एच-1, एन डी एच-2, एन डी एच-3;
1779 GI/2014 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ख) िनयम 9 के उपिनयम (1) के अधीन एक (cid:4)ि(cid:6) कंपिनय(cid:11) और लघु कंपिनय(cid:11) को छोड़कर अ(cid:18)य कंपिनय(cid:11) (cid:19)ारा फाइल (cid:21)कए जाने
वाले िन(cid:26)िलिखत ई-(cid:30)(cid:31)प इस (cid:30)कार पूव# (cid:30)मािणत (cid:21)कए जाएंगे, अथा#त्:—
(i) जी एन एल-1-, यथाि)थित, पूण#कािलक (cid:4)वसायरत चाट#ड # अकाउंट-ट या कंपनी सिचव या लागत लेखाकार,के
(cid:19)ारा वैकि0पक पूव# (cid:30)माणन;
(ii) डी पी टी-3- कंपनी के लेखापरी1क(cid:11) (cid:19)ारा (cid:30)माणन;
(iii) एम जी टी-10 – पूण#कािलक (cid:4)वसायरत कंपनी सिचव (cid:19)ारा (cid:30)माणन;
(iv) ए ओ सी-4 – पूण#कािलक (cid:4)वसायरत चाट#ड# अकाउंट-ट (cid:19)ारा (cid:30)माणन;
(ग) ई-(cid:30)(cid:31)प डी आई आर-3 के साथ-साथ, यथाि)थित,पूण#कािलक (cid:4)वसायरत चाट#ड # अकाउंट-ट या कंपनी सिचव या लागत
लेखाकार, (cid:19)ारा अनु(cid:30)मािणत आवेदक का फोटो5ॉफ, पहचान (cid:30)माण-प8 और िनवास (cid:30)माण फाइल (cid:21)कया जाएगा।“
3. िनयम 9 के उ(cid:6) िनयम(cid:11) म-, उपिनयम (1) के )थान पर िन(cid:26)िलिखत उपिनयम रखा जाएगा, अथा#त्;—
“(1) के(cid:18);ीय सरकार एक सुरि1त के(cid:18);ीकृत इले=>ािनक रिज)>ी क? )थापना और अनुर1ण करेगी िजसम- सभी आवेदन, िवBीय
िववरण, (cid:30)ा)पे=टस, Cरटन,# रिज)टर, Dापन, अनुEछेद, (cid:30)भार के िववरण अथवा अिधिनयम के अंतग#त कोई अ(cid:18)य िववरण या Cरटन# या कोई
अ(cid:18)य द)तावेज इले=>ािनक (cid:31)प से फाइल (cid:21)कए और रखे जाएंगे।“
[ फा. सं. 1/5/2014 – सीएल-V]
रेणुका कुमार संयु(cid:6) सिचव
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 28th April, 2014
G.S.R. 297(E).—In exercise of the powers conferred by sections 396, 398, 399, 403 and section 404, read with
sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the
following rules to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—
1. (1) These rules may be called the Companies (Registration Offices and Fees) Amendment Rules, 2014.
(2) They shall come into force with effect from the 28th day of April, 2014.
2. In the Companies (Registration Offices and Fees) Rules, 2014 (herein after referred to as the said rules), in rule 8,
after sub-rule (11), following sub-rule shall be inserted, namely:—
“(12)(a) The following e-forms filed by companies, other than one person companies and small companies, under
sub-rule (1) of rule 9, shall be pre-certified by the Chartered Accountant or the Company Secretary or as the case may be the
Cost Accountant, in whole-time practice, namely:-
INC-21, INC-22, INC-28, PAS-3, SH-7, CHG-1, CHG-4, CHG-9, MGT- 14,DIR-6, DIR-12, MR-1, MR-2, MSC-1,
MSC-3, MSC-4, GNL-3, ADT-1, NDH-1, NDH-2, NDH-3;
(b) The following e-forms filed by companies, other than one person companies and small companies, under sub-
rule (1) of rule 9, shall be pre-certified in the following manner, namely:—
(i) GNL-1 - optional pre-certification by the Chartered Accountant or the Company Secretary or as the case may be
the Cost Accountant,in whole-time practice;
(ii) DPT-3 – certification by Auditors of the company;
(iii) MGT-10-certification by a Company Secretary in whole-time practice;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(iv) AOC-4- certification by a Chartered Accountant in whole-time practice;
(c) E-form DIR-3 shall be filed along with attestation of photograph, identity proof and proof of residence of the
applicant by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time
practice.”
3. In the said rules, in rule 9, for sub-rule (1), the following sub-rule shall be substituted, namely:—
"(1) The Central Government shall set up and maintain a secure centralised electronic registry in which all the
applications, financial statement, prospectus, return, register, memorandum, articles, particulars of charges, or any particulars
or returns or any other documents under the Act shall be filed and stored electronically."
[F. No.1/5/2014-CL-V]
RENUKA KUMAR, Jt. Secy.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.