INTRODUCTION OF PRE-CERTIFICATION BY AN INDEPENDENT PROFESSIONAL AND FORMS WHICH ARE REQUIRED TO BE PRE-CERTIFIED BY THE PROFESSIONALS AS PER THE PROVISIONS OF THE COMPANIES ACT 2013.
In order to reduce the workload of the registrar of companies, pre-certification by the professionals are introduced by the Ministry of Corporate. Once an e-Form has been pre-certified by a professional towards its authenticity based on the particulars contained in the books of accounts and records of the company, ROC is entitled to take on record the e-Form. Professionals are responsible for submitting/certifying documents (to be signed digitally by them) and the system would accept most of these documents online without approval by Registrar of Companies or other officers of the Ministry. If a professional gives a false certificate or omits any material information knowingly, he is liable to punishment under section 447 and 448 of the Companies Act, 2013 besides disciplinary action by the Institute which issued the Certificate of Practice.
This pre-certification is to be carried out by, Company Secretaries or chartered accountant or as the case may be the Cost Accountant in whole-time practice. The forms filled by companies, other than OPC and small companies which has to be pre-certified by practicing professionals include the following:
- RUN Web-based Name search facility
- FORM No. INC-22 (Notice of situation or change of situation of registered office)
- FORM No. INC-27 (Conversion of Public Company into Private Company or Private Company into Public Company and Conversion of Unlimited Liability Company into a Company limited by shares or guarantee or Conversion of Guarantee Company into a Company limited by shares)
- FORM No. INC-28 (Notice of Order of the Court or any other competent authority)
- FORM No. PAS- 2 (Information Memorandum)
- FORM No. PAS-3 (Return of allotment)
- FORM No. SH-7 (Notice to Registrar of any alteration of share capital)
- FORM No. SH-11 (Return in respect of buy back of securities)
- FORM No. CHG-1 (Application for registration of creation, modification of charge (other than those related to debentures) including particulars of modification of charge by Asset Reconstruction Company in terms of Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFAESI))
- FORM No. CHG-4 (Particulars for the satisfaction of charge thereof)
- FORM No. CHG-9 (Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures)
- FORM No.MGT-7 (Annual Return)
- FORM No. MGT-10 (Changes in shareholding position of promoters and top ten Shareholders)
- FORM No. MGT-14 (Filing of Resolutions and agreements to the Registrar)
- FORM No. DIR-3 (Application for allotment of Director Identification Number)
- FORMNo.DIR-3C (Intimate information of directors, managing director, manager and secretary by an Indian Company)
- FORM No. DIR-5 (Application for surrender of Director Identification Number)
- FORMNo.DIR-6 (Intimation of change in particulars of Director to be given to the Central Government)
- FORM No. DIR-12 (Particulars of appointment of Directors and the key managerial personnel and the changes among them)
- FORM No. MR-1 (Return of appointment of managerial personnel)
- FORM No. MR-2 (Form of application to the Central 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)
- FORM No. URC-1(Application by a company for registration under section 366–Conversion from firm into company and LLP into company)
- FORM No. GNL-1 (Form for filing an application with Registrar of Companies)
- FORM No. GNL-3 (Particulars of person(s) or Key managerial personnel charged or specified for the purpose of sub-clause (iii) or (iv) of clause 60 of Section2)
- FORM No. GNL-4 (Form for filing addendum for rectification of defects or incompleteness)
- FORM No. NDH-1 (Return of statutory compliances)
- FORM No. NDH-2 (Application for extension of time)
- FORM No. NDH-3 (Half yearly Return)
- FORM No. MSC-1 (Application to ROC for obtaining the status of dormant company)
- FORM No. MSC-3 (Return of dormant companies)
- FORM No. MSC-4 (Application for seeking status of active company)
- Form No. AOC-4 XBRL (Form for filing XBRL document in respect of financial statement and other documents with the Registrar)
- Form STK-2 (Application by company to ROC for removing its name from the register of companies
The author can also be reached at vinayak.charu@gmail.com
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