Registration Offices and Fees of One Person Company Registration in Coimbatore

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Companies (Registration Offices and Fees) Rules, 2014

In exercise of the powers conferred by section 396, 398, 399, 403 and 404, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013) and in supersession of Companies Registration Offices and Fees (Central Government’s) General Rules and Forms, 1956, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-

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Short title and commencement

These rules may be called of the Companies (Registration Offices and Fees) Rules, 2014. They shall come into force on the 1st day of April, 2014.

Definitions

In these rules, unless the context otherwise requires,-

(a) “Act” means the Companies Act, 2013 (18 of 2013):

(b) “Annexure” means Annexure to these rules;

(c) “Certifying Authority” for the purpose of “Digital Signature Certificate” means a person who has been granted a licence to issue it under section 24 of the Information Technology Act, 2000 (21 of 2000).

(d) “Digital Signature” means digital signature as defined under clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000; (21 of 2000);

(e) “Digital Signature Certificate” means a Digital Signature Certificate as defined under clause (q) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(f) “Electronic record” means electronic record as defined under clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000; (21 of 2000);

(g) “Electronic registry” means an electronic repository or storage system of the Central Government in which the information or documents are received, stored, protected and preserved in electronic form;

(h) “Electronic mail” means message sent, received or forwarded in digital form using any electronic communication mechanism such that the message so sent, received or forwarded is storable and retrievable;

(i) Form” or “e-form” means a form set forth in Annexure to these rules which shall be used for the matter to which it relates;

(j) “Regional Director” means the person appointed by the Central Government in the Ministry of Corporate Affairs as a Regional Director;

(k) “Registrar’s Facilitation Office” means an office maintained by the Central Government or an agency authorised by it to facilitate e-filing of documents into the electronic registry and their inspection and viewing;

(l)”Straight Through Process” means the process in which an e-from is approved through system without manual interruption.

Words and expressions used in these rules but not defined and defined in the Act and the Information Technology Act, 2000 (21 of 2000) or in Companies (Specification of definitions details) Rules, 2014 shall have the meanings respectively assigned to them in Registration Offices and Fees

Business activity

Every company including foreign company which carries out its business through electronic mode, whether its main server is installed in India or outside India, which-

i) Undertakes business to business and business to consumer transactions, data interchange or other digital supply transactions,

ii) Offers to accept deposits or invites deposits or accepts deposits or subscriptions in securities, in India or from citizens of India;

iii) Undertakes financial settlements, web based marketing, advisory and transactional services, database services or products, supply chain management.

iv) Offers online services such as telemarketing, telecommuting, telemedicine, education and information research; or

v) Undertakes any other related data communication services,

Whether conducted by e-mail, mobile devices, social media, cloud computing, document management, voice or data transmission or otherwise, shall be deemed to have carried out business in India.

Registration offices

The Central Government shall establish such number of offices at such places as it thinks fit, specifying their jurisdiction for the purpose of exercising such powers and discharge of such functions as are conferred on the Central Government by or under this Act or under the rules made there under and for the purposes of registration of companies under the Act. The office of the Registrar shall observe such normal working hours as may be approved by the Central Government and shall be open for the transaction of business with the public on all days except Saturday, Sunday and public holidays during working hours between 10.30 a.m. and 3.30 p.m. The offices other than the office of the Registrar shall observe such normal working hours as may be approved by the Central Government.

Powers and duties of Registrars

The Registrars shall exercise such powers and discharge such duties as are conferred on them by the Act or the rules made there under or delegated to them by the Central Government, wherever the power or duty has been conferred upon the Central Government by the Act or the rules made there under. Whenever according to the Act, any function or duty is to be discharged by the Registrar, it shall, until the Central Government otherwise directs, be done by the Registrar, or in his absence, by such person as the Central Government may for the time being authorize: Provided that in the event of the Central Government altering the constitution of the existing registry offices or any of them, any such function or duty shall be discharged by such officer and at such place, with reference to the local situation of the registration offices of the companies concerned, as the Central Government may appoint.

Seal of Registrar

The Registrar shall have a seal and such seal shall bear the words “Registrar of Companies, —— (Place and State)”.

Manner and conditions of filing

Every application, financial statement, prospectus, return, declaration, memorandum, articles, particulars of charges, or any other particulars or document or any notice, or any communicate or intimation required to be filed or delivered or served under the Act and rules made there under, shall be filed or delivered or served in computer readable electronic form, in portable document format (PDF) or in such other format as has been specified in any rule or form in respect of such application or form or document or declaration to the Registrar through the portal maintained by the Central Government on its web-site or through any other website notified by the Central Government:

Provided that where the documents are required to be filed on Non-Judicial Stamp Paper, the one person company registration in Coimbatore shall submit such documents in the physical form, in addition to their submission in electronic form, unless the Central Government, by an order, does not require submission in physical form and proof of delivery of documents submitted in physical form shall be scanned and form part of attachment to the e-form.

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Provided further that if stamp duty on such documents is paid electronically through the portal maintained by the Central Government or through any other website notified by the Central Government, then, the company shall not be required to make physical submission of such documents, in addition to their submission in the electronic form:

Provided also that in respect of certain documents filed under the Act which are not covered for payment of stamp duty through the portal of the Central Government, and stamp duty payable on such documents in the respective State is equal to or less than one hundred rupees, the one person company registration shall scan such stamped documents complete in all respects and shall file electronically for evidencing by the Registrar and shall not be required to submit such documents, except those which are required to be filed for compounding of offences or adjudication of penalties or applications to Central Government or Regional Director in the physical form separately:

Provided also that unless otherwise stated in any law for the time being in force, the company shall retain such documents duly stamped in original permanently for the documents relating to incorporation and matters incidental thereto, changes in any of the clauses of the Memorandum and Articles of Association and in other cases for a minimum period of eight years from the date of filing of the documents and shall be required to produce the same as and when the same is required for inspection and verification by the competent authority under any law for the time being in force:

Provided also that any correspondences (physically or electronically) and documents to be filed by any person shall contain name, designation, address, membership number or Director Identification Number, as the case may be, of the person signing such document and make sure correctness thereof and in no case, correspondence, merely with signature and writing authorised signatory shall be acceptable.

Provided also that no request for recording any event based information or changes shall be accepted by the Registrar from such defaulting companies, unless they file their updated Balance Sheet and Profit and Loss Account and Annual Return with the Registrar of Companies except,-

i) Filing of order of Court or other authorities,

(ii) Balance Sheet and Profit and Loss Account,

(iii) Compounding application,

(iv) Form for transfer of money to Investor Education and Protection Fund,

(v) Application for removal of the Auditor, and

(vi) GNL-1 for making company active.

Authentication of documents

An electronic form shall be authenticated by authorized signatories using digital signature. Where there is any change in directors or secretaries, the form relating to appointment of such directors or secretaries has to be filed by a continuing director or the secretary of the one person company.

The authorized signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form. Every person authorized for authentication of e-forms, documents or applications etc., which are required to be filed or delivered under the Act or rules made there under,   shall obtain a digital signature certificate from the Certifying Authority for the purpose of such authentication and such certificate shall not be valid unless it is of class II or Class III specification under the Information Technology Act, 2000 (21 of 2000). The electronic forms required to be filed under the Act or the rules there under shall be authenticated on behalf of the one person company by the Managing Director or Director or Secretary of the Company or other key managerial personnel. Scanned image of documents shall be of original signed documents relevant to the e-forms or forms and the scanned document image shall not be left blank without bearing the actual signature of authorized person. It shall be the sole responsibility of the person who is signing the form and professional who is certifying the form to ensure that all the required attachments relevant to the form have been attached completely and legibly as per provisions of the Act, and rules made there under to the forms or application or returns filed.

The documents or form or application filed may contain a power of attorney issued to an Advocate or Chartered Accountant or Cost Accountant or Company Secretary who is in whole time practice and to any others person supported by Board resolution to make representation to the registration or approving authority failing which a Director or key managerial personnel can make representation before such authority. Where any instance of filing document, application or return etc, containing a false or misleading information or omission of material fact, requiring action under section 448 or section 449 is observed, the person shall be liable under section 448 and 449 of the Act. Without prejudice to any other liability, in case of certification of any form, document, application or return under the Act containing wrong or false or misleading information or omission of material fact or attachments by the person, the Digital Signature Certificate shall be deactivated by the Central Government till a final decision is taken in this regard. The Central Government shall set up and maintain for filing of electronic forms, documents and applications, and for viewing and inspection of documents in the electronic registry or for obtaining certified copies thereof-

(a) A website or portal to provide access to the electronic registry; and

(b) As many Registrar’s Facilitation Offices as may be necessary and at such places and for such time as the Central Government may determine.

The following e-forms filed by companies, other than one person companies and small companies, under sub-rule (1) of rule 9, shall be pre-certified by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice, namely:- INC-21, INC22, INC-28, PAS-3, SH-7, CHG-1, CHG-4, CHG-9, MGT-14, DIR -6, DIR – 12.

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