Fast Track Merger _ Forms & Deadlines Summary

The Fast Track Merger (FTM) mechanism under Section 233 of the Companies Act, 2013, read with Rule 25 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, provides a simplified, out-of-court route for corporate restructuring. By eliminating the requirement of approaching the National Company Law Tribunal (NCLT), it significantly reduces legal expenditures, compliance burdens, and procedural timelines.

Master Summary of Forms, Authorities & Statutory Timeline

Form No.	Document / Filing Name	Recipient Authority / Party	Statutory Filing Deadline / Window
CAA-9	Notice inviting objections/suggestions	RoC, Official Liquidator (OL), Affected Persons	30 days window allowed for receiving objections
GNL-1	E-form to submit Notice (CAA-9) & Scheme (CAA-11)	Registrar of Companies (RoC)	Filed along with CAA-9 & within 15 days post-meeting for CAA-11
CAA-10	Declaration of Solvency	Registrar of Companies (RoC)	Prior to calling Member & Creditor meetings
GNL-2	E-form to attach Declaration of Solvency (CAA-10)	Registrar of Companies (RoC)	Prior to sending notices for Member & Creditor meetings
MGT-14	Special Resolution Filing	Registrar of Companies (RoC)	Within 30 days of passing shareholders' resolution
RD-1	Application for Scheme Approval	Regional Director (RD)	Within 15 days from conclusion of Member & Creditor meetings
CAA-11	Scheme & Meeting Outcome Report	RoC & Regional Director (RD)	Within 15 days of conclusion of Member & Creditor meetings
CAA-12	Confirmation Order of Scheme	Issued by RD to Transferee Co.	Issued within 60 days of receipt of scheme by RD
INC-28	Registration of RD Confirmation Order	Jurisdictional RoC	Within 30 days of receipt of CAA-12 Confirmation Order

The Fast-Track Merger route provides a streamlined mechanism for intra-group reorganizations, startup integrations, and eligible unlisted corporate consolidations. Maintaining compliance with statutory timelines, ensuring accurate solvency declarations, and securing requisite approval thresholds remain essential to achieving a smooth, court-free merger.

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