Filing of certain forms in physical mode during MCA Portal migration from V2 Version to V3

Filing of certain forms in physical mode during migration of MCA Portal from V2 Version to V3

MCA has issued General Circular No. 05/2023 dated 22.02.2023 clarifying filing of of various forms during 22.02.2023 to 31.03.2023 due to process of stabilization of 45 forms launched with effect from 23.01.2023. 

It has been clarified that that from 22.02.2023 to 31.03.2023 companies may file the following forms on the MCA-21 Portal in physical mode duly signed by the persons concerned as per requirements of the relevant forms, along with a copy thereof in electronic media, with the concerned Registrar without payment of fee and take acknowledgement (as per Annexure to the Circular).

(i) Form GNL-2 (filing of prospectus related documents and private placement)

(ii) MGT-14 (filing of Resolutions relating to prospectus related documents, private placement)

(iii) PAS-3 (Allotment of Shares)

(iv.) SH-8 (letter of offer for buyback of own shares or other securities)

(v.) SH-9 (Declaration of Solvency) and

(vi.) SH-11 (Return in respect of buy-back of securities)

However, such filing will be accompanied by an undertaking from the company that, the company shall also file the relevant Form in electronic form on MCA-21 Portal along with fee payable as per Companies (Registration Offices and Fees) Rules, 2014.

Download MCA General Circular No. 05/2023 Click Here >>

• A bland statement of ‘fraud or concealment of facts” in GST Notice u/s 74 not sufficient – SC
• For claiming deduction u/s 57(iii), test is of purpose and connection, not actual yield – ITAT
• Unless medical certificate are held forged & fictitious, appeal can’t be rejected on ground of delay
• One Star Export House status allowed based on export performance in two FYs
• Agricultural land is outside the deeming provision u/s 56(2)(x) – ITAT