MCA revised Form GNL-1. Companies (Registration Offices and Fees) Amendment Rules, 2025
Ministry of Corporate Affairs has substituted Form GNL-1. The revised form shall come into force with effect from the 14th day of July, 2025.
MCA vide Notification No. G.S.R. 360(E) dated 30.05.2025 has notified the Companies (Registration Offices and Fees) Amendment Rules, 2025 to amend Form GNL-1 – Form for filing an application with Registrar of Companies (Pursuant to the rule 12(2) of the Companies (Registration Offices and Fees) Rules, 2014).
The Revised Form GNL-1 captures the additional information related to default including investigation done where form is filed suo moto or in pursuance of notice received from RoC or any other competent authority.
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- Date of dispatch of Speed Post of verified ITR-V relevant for determining 30 days period
- Cash deposit before giving unsecured loan-Addition in hands of loan creditor or receiver?
- Limitation for filing Rectification Application u/s 254(2)starts from the date order is served
- Only actual days of services to be considered in computing threshold for constitution of PE
- Depreciation on goodwill to amalgamated company upheld as AO took a plausible view
