NFRA-1 not applicable to the Companies (u/s 2(20) of CA 2013)

Filing of E-form NFRA -1, not required to be filed by the Companies as defined under Section 2(20) of the Companies Act, 2013.

As per MCA Circular no. NF-11/1/2019-OoSecy-NFRA dated 01.07.2019, Entities stated in Rule 3(2) and Rule 3(3) are required to file E form NFRA -1 in order to inform the details of appointment of Auditor to the Authority.

MCA General Circular no. 12/2018 dated 13.12.2018 has clarified that NFRA -1 has to be filed within 30 days of deployment of E form for all Body Corporate governed by these rules (excluding Companies as defined under Section 2(20) of the Companies Act 2013, which are not required to file NFRA-1 Form.

Link of the Circulars :

http://www.mca.gov.in/Ministry/pdf/FormNFRA1_0207019.pdf