hi all
when iam reading company law i do come across the words "filing" and at some time places "registration" within the company law
are these two terms are one and the same
if they are diffrent please can any one please clarify me the diffrence between two and motive behind them and if possible some examples for each
thank you
shruthy
Filing means presenting of documents before the ROC by efiling of forms viz., Form 20B, 23AC, 23ACA, 23B, etc. as required under the Companies Act, 1956.
Registration on the other hand implies that the Registrar will enter the details contained in the form in the index of register maintained at ROC and then issue a certificate e.g. charge creation. Not all the forms require registration.
Experts correct me if I am wrong.
Filing - submission of any documents/forms with the MCA called filing
Taking on record by the MCA- suseqent to approval of such documents/forms by the MCA the same are taken in records.
Registration: When ROC issues a certificate then it may be called registration (e.g. Charge creation/Charge Satisfaction/ form 21 registration/name change/shifting of registered office/change in object clause/opening of liaison/branch office by the foreign co. and so on)
Further, filing precedes registration.
Some information needs to be intimated to ROC like Filing of Form 2 for allotment, Form 32 for changes among directors and don't need registration. However, creation of charge, amendment in MOA etc which needs approval of ROC, is generally done by way of issuing certificate or registration.
Furthermore, please also concentrate on wordings. filing and registration in itseld very clear wordings.
Regards- Sudhir
CAclubindia
