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Filing form no. 32 for two directors - different dates

Yogesh Shah (Managing Corporate Finance) (1051 Points)

02 January 2012

Hi Guys ...

First of all HAPPY NEW YEAR TO ALL READERS

Guys, I have one question related to Form No. 32. In one particular company, two Directors have been appointed. Their appointment dates are 10.05.2011 and 02.06.2011 respectively (I know its late filing of Form No. 32).

Now my question is CAN I FILE ONE FORM NO. 32 FOR BOTH THESE APPOINTMENTS? As far as I know, if two different events are there and period is beyond 30 days, then you have to file separate forms but here, though period is beyond 30 days, but event is same. Pls guide.

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9 Replies

Yogesh Bhandari (CA FINAL Student) (429 Points)
Replied 02 January 2012

Yes you can file one Form 32 for both the directors as you said if two different events are there and period is beyond 30 days, then you have to file separate forms.

CA PRASHANT KR MISHRA (AS A MEMBER IN CA FIRM) (249 Points)
Replied 02 January 2012

yes a single form 32 would be sufficient enough

but it should be noted that effective date of appointment would be different

and consent letter should be attached

CS Surbhi Bansal (Self Employed) (131 Points)
Replied 02 January 2012

In this case the additinal fees for the late filling of E- form 32 will be count from dated 10/05/2011

Yogesh Shah (Managing Corporate Finance) (1051 Points)
Replied 02 January 2012

Thnx all the above friends for your replies.

[I am now going to upload the said form. Let's see what happens about its approval]

RG - A Helping Hand (Company Secretary) (13867 Points)
Replied 02 January 2012

If you are planning to file single form 32 with late fee than please avoid single form 32. Bcoz that would be equal to evasion of govt dues.

However in the given case single filing of form 32 is possible only till 08.06.2011 i.e. 30 days from the date of first appointment.

Last Dates for separate filing would be as follows:

First appointment---08.08.2011
Second appointment---01.07.2011

The benefit of single filing is possible only if you are filing the same within statutory time limit.

Regards

1 Like

LALIT KUMAR GANERIWAL (accountant) (241 Points)
Replied 03 January 2012

yes i agree with RG

Parashar (Company Secretary 2004) (1013 Points)
Replied 03 January 2012

Originally posted by : RG - A Helping Hand
	If you are planning to file single form 32 with late fee than please avoid single form 32. Bcoz that would be equal to evasion of govt dues. However in the given case single filing of form 32 is possible only till 08.06.2011 i.e. 30 days from the date of first appointment. Last Dates for separate filing would be as follows: First appointment---08.08.2011 Second appointment---01.07.2011 The benefit of single filing is possible only if you are filing the same within statutory time limit. Regards

Yes it is correct

Yogesh Shah (Managing Corporate Finance) (1051 Points)
Replied 03 January 2012

Originally posted by : RG - A Helping Hand
	If you are planning to file single form 32 with late fee than please avoid single form 32. Bcoz that would be equal to evasion of govt dues. However in the given case single filing of form 32 is possible only till 08.06.2011 i.e. 30 days from the date of first appointment. Last Dates for separate filing would be as follows: First appointment---08.08.2011 Second appointment---01.07.2011 The benefit of single filing is possible only if you are filing the same within statutory time limit. Regards

Thnx Mr. R G

Yesterday, my office colleague also advised me to file separate Form No. 32 but I wanted to confirm and hence I posted it here.

In morning (before checking my Caclubindia account and further replies) Again I confirmed above query from another CS and he also told me to file two separate forms.

In my case if both the appointments were made on same date (even if beyond 30 days period) then I COULD FILE SAME FORM NO. 32 BUT AS DATES OF APPOINTMENTS ARE DIFFERENT, SEPARATE FORM NO. 32 ARE REQUIRED.

GURMUKH (CS) (81 Points)
Replied 11 January 2012

Theoretically I agree with u all. I share with you a practial experience. even if dates of appointment are within 30 days but seperate dates...u cannot file same Form 32. MCA gives error @ the time of pre scrutiny that file seperate Form 32 because dates of appointment are different.