Clarification regarding Filing of forms
in Registry MCA-21 by IRP or RP or Liquidator
Filing of forms by Insolvency Professional with the Mca
MINISTRY OF CORPORATE AFFAIRS vide General Circular No. O8/2O2O dated 06.03.2020, has issued clarification for statutory compliances
in respect of companies under Corporate Insolvency Resolution Process (CIRP).
This
Circular is in supersession of earlier Circular No.O4 /2O2O dated, 17.02.2020 (http://www.mca.gov.in/Ministry/pdf/Circular_17022020.pdf)
Following clarification has been issued for statutory
compliances in respect of companies under Corporate Insolvency Resolution
Process (CIRP):
1.
The IRP/ RP/ Liquidator would have to first file the NCLT order
approving him as the IRP/ RP/ Liquidator in Form INC-28 by selecting the drop
down box in field 5(a)(iii) by selecting the appropriate section of IBC 2O16
2.
The IRP/ RP/Liquidator while affixing his DSC, shall choose his
designation as "CEO' in the declaration box for the purpose of filing only
and choose "Others" from the Drop down Menu.
3.
The Master Data for change in the status of the company from
"Active"/ "Inactive" to CIRP/ Liquidation or
CIRP/Liquidation to "Active" shall be effected on the basis of Formal
Change Request Form submitted by IBBI to e-governance Cell, MCA(HQ).
4.
The IRP/ RP/ Liquidator shall be responsible for filing all the
e-forms in the MCA portal and sign the form in the capacity of CEO in order to
meet filing protocol in the existing forms architecture.
5.
All filings of e-forms including AOC-4 and MGT-7 shall be filed
through e-form GNL-2 by way of attachments till the company is under CIRP. In
the existing field no.3 of form no.GNL-2, IRP/ RP/ Liquidator will choose radio
button "Filings under IBC".
6. Against date of event and
Board Resolution in INC-28 and GNL-2, date of order of NCLT/NCLAT/Court may be
mentioned.
6.
7. In respect of companies which are marked under CIRP in the
Registry,
Annual Return (e-form No.MGT-7) and Financial Statement (e-form AOC-4) and
other documents under the provisions of the Companies Act, 2013, in accordance
with directions issued by the NCLT/ NCLAT/Courts, shall be filed as attachments
with e-form GNL-2 against the payment of one time normal fee only, till such
time the company remains under CIRP. Separate GNL-2 forms shall be filed for
each such document, by the IRP/RP.
7.
8. Concerned IRP/RP of every company which was under CIRP prior to
the issue of this circular, shall also file e-form INC-28 for such companies and thereafter
proceed to file other documents/fact/ information as required under the Act and
Rules there under through e-form GNL-2.
Disclaimer:
IN NO EVENT THE AUTHOR SHALL BE
LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM OR
ARISING OUT OF OR IN CONNECTION WITH THE USE OF THIS INFORMATION.
No comments:
Post a Comment