1. Form INC-28 is to be filed after the appointment:
The IRP/RP/Liquidator would have to first file the order of the NCLT in order to approve him as the IRP/RP/Liquidator in form INC-28 on the MCA-21 portal. Following points must be kept in mind while filing the form:
- Form No. INC-280
- Select the drop down box in field 5(a)(iii) by selecting the appropriate section of IBC, 2016.
- After filling in the form, the IRP/RP/Liquidator while affixing his Digital Signature Certificate (DSC), shall choose his designation as “CEO” in the declaration box for the purpose of filing only and choose “Others” from the Drop-down Menu.
- Against date of event and the Board Resolution in INC-28, date of order of NCLT/NCLAT/Court may be mentioned.
- It is also clarified that IRP/RP of every company which was under the CRIP prior to the issue of circular 08/2020 dated 06.03.2020, shall also file e-form INC-28 for such companies and should thereafter proceed to file other documents/facts/information as required under the Act and Rules thereunder through e-form GNL-
2. Annual Return and Financial Statements:
It is further clarified that in respect of companies which are marked under CRIP in the Registry, Annual Return (e-form No. MGT-7) and Financial Statement (e-form AOC-4) and other documents under the provisions of the Companies Act, 2013, in accordance with the directions issued by the NCLT/NCLAT/Courts, shall be filed as attachments with e-form GNL-2 against the payment of one time normal fee only, till such time the company remains under CRIP. Separate GNL-2 forms shall be filed for each such document, by the IRP/RP.
3. Other forms and IRP/RP/Liquidator shall be responsible:
- The IRP/RP/Liquidator shall be responsible for filing all the e-forms in the MCA portal and sign the form in the capacity of CEO in order to meet filing protocol in the existing forms architecture. However, this shall in no way affect his legal status as IRP/RP/Liquidator.
- All filing of e-forms which includes AOC-4 and MGT-7 shall be filed through e-form GNL-2 by way of attachments till the company is under CRIP.
- IN the existing field no. 3 of form No. GNL-2, the IRP/RP/Liquidator will choose radio button “Filings under IBC.”
- Against the date of event and Board Resolution in GNL-2, date of order of the NCLT/NCLAT/Court may be mentioned.