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Pre certification of e forms for small companies

Law Aspire (CS) (755 Points)

20 May 2018

Whether the small companies are exempted for certifiction of all ROC e-forms?

Is there any rule or section which speaks about the exemption.

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4 Replies

CA Sunil Kumar (Chartered Accountant) (4514 Points)
Replied 20 May 2018

In the Companies (Registration Offices and Fees) Rules,2014 (herein after referred to as the said rules), in rule 8 after sub-rule (11)The following e-forms filled by companies, other than one person companies and small companies, under sub-rule (1) and 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-21,22,28
PAS-3
SH-7
CHG-1,4,9
DIR-6,12
MR-1,2
MSC-1,3,4
GNL-3
ADT-1
NDH-1,2,3

Law Aspire (CS) (755 Points)
Replied 20 May 2018

What about AOC-4 and MGT -7 of these companies?

CA Sunil Kumar (Chartered Accountant) (4514 Points)
Replied 20 May 2018

Small companies are not exempted for certification of these forms.

Jatin Bajaj (CS) (2928 Points)
Replied 21 May 2018

Annual return of small Companies are not required to be certified by the practising Company Secretaries. But Annual return needs to be signed by the Director of the Company. Annual return of Small Companies are not required to be signed by Company Secretary or practising Company Secretary