Posted by: CS Shilpi Thapar
I wish you all a very Happy Companies Act, 2013 Day!! Today, most of the sections and rules of The Companies Act, 2013 came into force and applicable to companies. So it is very crucial time for all Professionals, Directors, C-Suite Executives and Management of the Companies to update themselves rigorously in order to deal with the new provisions of The Companies Act, 2013 as it has various provisions attracting enormous responsibility and liabilities and ensuring governance, accountability and transparency.
The Companies Act, 2013 was notified on 29th August, 2013. 98 sections of the Companies Act, 2013 were notified on 12.09.2013 and section 135 and its rules regarding Corporate Social Responsibility (CSR) on 27.02.2014. Further, 183 sections of The Companies Act, 2013 and rules there under became effective w.e.f 1.04.2014.
The Phased roll-out plan of new e-forms under The Companies Act, 2013 issued by Ministry of Corporate Affairs (MCA) is as under:
1. From 1.04.2014 to 13.04.2014, no e-forms will be available for e-filing at MCA Portal except following existing 19 e-forms. However, front office portal’s services will continue.
Form no: 66, 14LLP, 20B, 21A, 23AC & 23ACA, 23AC-XBRL & 23ACA-XBRL, 23C, 23D, 35A, FTE, A-XBRL, I-XBRL, 5INV & 21, Refund form, Bank Account and Investor compliant form.
2. W.e.f 14.04.2014, following 39 new e-forms for notified sections under The Companies Act, 2013 will be made available on MCA Portal for filing by the stakeholders. Test version of the 39 e-forms is available from 28.03.2014 onwards for stakeholder’s view.
Form nos:- INC-1, INC-2, INC-3, INC-4, INC-5, INC-6, INC-7, INC-18, INC-20, INC-21, INC-22, INC-23, INC-24,INC-27, INC-28,PAS-3,SH-7, SH-11, CHG-1, CHG-4, CHG-6, CHG-9, MGT-14, DIR-3, DIR-5, DIR-7,DIR-8,MR-1, MR-2,URC-1, FC-1, FC-2, FC-3,FC-4 ADJ, MSC-1,MSC-3 & MSC-4.
3. Further w.e.f 28.04.2014, the following 7 e-forms will be made available for filing 17 notified forms (as per MCA Circular no. 6 of 2014) which shall be made available for individual e-filing at a later stage can be attached with these 7 e-forms and filed.
Form no: GNL-1, GNL-2, GNL-3(for ROC), RD-1, RD-2(for ROC), CG-1 & MGT-6.
Details are available at www.mca.gov.in. http://www.mca.gov.in/Ministry/pdf/General_Circular_6_2014.pdf
Please note the same and ensure timely Compliances!!