Form 2 - return of allotment and filing of annual return

k.sampathkumar (CA Practise) (69 Points)

17 November 2011  

Dear Frns,

Could some one help me on the following issues:

ISSUE1

We have incorporated a company and while filing Memorandum to the ROC,  we have mentioned in the memorandum regarding allotment of shares to the Subscribers of Memorandum. We had a doubt whether to file Form 2 to ROC (for allotment of shares- First time allotment at the time of incorporation-mentioning in the Memorandum) or not in case of first time allotment of shares at the time of incorporation.

Plz clarify whether form 2 is required to file to the ROC/MCA, even if it is for the first time allotment of shares?

ISSUE 2

And another Issue with regard to the filing of Annual Return:

While filing Annual return , Whether  Signature/ Attestation of CS ie, Company Secretary in Practice is required or not on the Annual return?

Or Any other Professional like CA in Practise Attestation is required or not while filing annual return to the ROC/MCA?

ISSUE3

A company has been incorporated in Jan 2011 and Company has appointed its first Auditor in Feb 2011.

Since there is no requirement for the first auditor to inform ROC  regarding his Appointment (Informing ROC within 30 days is required for the subsequent appointments), The auditor has not informed the ROC.

The company wants to file Annual Return , while filling the Annual return the forms like Form 23AC, 23 ACA are required to fill.

In the form 23 ACA there is a requirement asking for SRN ie. Service Request Number, which the company doesn’t have  , since the auditor has not informed the ROC thereby, company doesn’t have the SRN number, which is required to fill in the form 23 ACA.

Without filling the SRN number, we cant upload the Annual return/ Form .23AC, 23ACA.

So plz  tell me what is the course of action required to do in this situation.

All the above 3 issues relating to a pvt ltd company.