Now file ADT 1 in place of GNL 2: New clarification by MCA

Good news for the companies who have appointed their statutory auditors through eForm GNL 2 during the initial days of enactment of Companies Act 2013. Now the companies can easily file eForm 22A for verification of their registered office after filing ADT 1 for the said period.

After receiving representations from companies and stakeholders, MCA decided to grant relaxation of fee for filing e-form no. ADT-1, particularly form ADT-1 filed through GNL-2 during the period from 01/04/2014 to 20/10/2014 for appointment of Auditor for the period from 01/04/2014 to 31/03/2019 due to non-availability of e-form ADT-1 during the said period.

Accordingly, the matter has been examined by MCA and it is here by clarified that companies which had filed form no. ADT-1 through GNL-2 as an attachment (by selecting ‘others’) during the period from 01/04/2014 to 20/10/2014 may file e-form no. ADT-1 for appointment of Auditor for the period upto 31/03/2019 without fee, till 15.06.2019 (since fee had been paid for filing GNL-2 for the same purpose) and thereafter fee and additional fee shall be applicable as per the Companies (Registration of Office and Fees) Rules, 2014.

http://www.mca.gov.in/Ministry/pdf/GeneralCircular13052019.pdf

Striking off the small company: New rules dated 8th May 2019

MCA has notified the Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2019

Notification Date: 8^th May 2019

Effective date: 10^th May 2019

Refer Article No. 01 January 2017 https://csnehasethassociates.blogspot.com/2017/01/fast-track-exit-of-company-inoperative.html

Earlier	Now
Government fees for filing eForm STK 2 was Rs. 5000	Now, Revised Government fees for filing eForm STK 2 is Rs. 10000 w.e.f 10th May 2019
Earlier to this amendment, it was only two eligibility criteria i.e.; 1)    The company should be small company 2)    Only those small companies to apply for striking off which have; -       failed to commence its business within one year of its incorporation; OR -      is not carrying on any business or operation for a period of two immediately preceding financial years and has not made any application within such period for obtaining the status of a dormant company under section 455	Now, in addition to earlier eligibility criteria, it is mandatory to file overdue Annual Returns in eForm AOC 4 and eForm MGT 7 upto the end of FY in which the company ceases to carry on its business operations
In cases where striking off application has been filed after the Registrar has initiated action against the company and its directors and removed their names from register	It is now mandatory to first file overdue Annual Returns before filing eForm STK 2
Earlier to the amendment, Statement of Accounts was given by any CA be it Auditor or any other qualified Chartered Accountant in its own format	Now, format has been prescribed by MCA in STK 8. STK 8 is all about details of Assets and Liabilities not older than 30 days from the date of submission of STK 2

Form DPT-3 and MSME Form I now available from today i.e. 01st May, 2019

Kind Attention companies:

The most awaited forms now available on MCA Portal from 01st May, 2019:

1.	One time Return for disclosure of details of outstanding money or loan received by a company but not considered as deposits	Form DPT-3
2.	Half yearly return in respect of outstanding payments to MSME	MSME form I

So, as per clarifications issued by MCA earlier on the aforesaid forms, Companies needs to file said returns by 30th May, 2019 (within 30 days from the deployment of form on MCA portal).