The registrar of companies in each state in the country is the custodian of the basic documents registered with him at the time of incorporation of a company in each such state. Every public limited company and private limited company is required to file with the registrar various documents concerning appointment and resignation of directors, annual accounts, passing of special resolutions by the general meeting of members, creation of charges on the assets of the company.
Electronic Filing Made Mandatory From 16-9-2006
The Ministry of company affairs introduced the MCA 21 e-Governance Program for electronic filing of returns and documents with the registrars of Companies on 28-2-2006 in the office of the Registrar of Companies at Coimbatore, Tamil Nadu. The e-filing was extended to other offices of Registrars gradually.
The Ministry has announced that w.e.f. 16-9-2006 all filings can be done only electronically, that is to say, only under the Digital Signatures of the authorized person.
Main purpose of amendment made on 10-2-2006
The main purpose of the amendment was to introduce e-filing of returns and documents and applications with the Registrar of Companies and for making applications to the regional directors. The Ministry of Company Affairs. For this purpose it is provided in Rule 3 & Rule 22 of the said Rules as under :
(i) e-Filing : The forms prescribed in Annexure “A” may also be registered in electronic media or through any other computer readable media. Up to 15-9-2006, the documents were allowed to be filed electronically as well as in the physical mode.
(ii) The electronic form : shall be verified by the certified signatories using digital signatures as specified in the Information Technology Act,2008.
(iii) Payment of Fees : The fees payable for filing an application as specified in the companies (Fees on Applications) Rules, 1968 including presumably fees prescribed in Schedule X, for filing returns with the Registrars of Companies, through electronic media or any other computer readable media may be paid one of the following options namely :
(a) Credit Card
(b) Internet Banking
(c) Remittance at the Bank Counter
(d) Any other mode approved by the government
The requisite fee shall be payable through any of the accredited branches of the following banks :
(a) Punjab National Bank
(b) State Bank of India
(c) Indian Bank
(d) ICICI Bank
(e) HDFC Bank
Restructuring of the forms
To facilitate electronic filing, the forms prescribed for various purposes like filing returns with the Registrars of Companies or filing applications with the Registrars, Regional Directors or the central government have been restructured to facilitate such filing. In this process some forms have been combined and some omitted.
Procedure for examination of documents by registrar filed with him electronically
The procedure has been laid down in Companies Regulations, 1956 for examination of documents by Registrar that were filed with him electronically by substituting regulation 17 as under :
Notice to the company on defective filing
The registrar in case, finds any such e-Form or document filed under straight through process (STP), referred in proviso under sub-regulation (1), as defective or incomplete in any respect at any time of their registration of a company.
Re-examination of defective filing
The registrar shall re-examine within a period of 60 days, every application or e-Form or document filed electronically and pending in his office for more than 30 days from the date of filing as on the date of commencement of these regulations. It shall intimate such defects or incompleteness in such application or e-Form or document, by placing them on the website and e-mail. The last intimated address of the person or registered office address of the company which has filed such application or document directing him or it to rectify such defects or incompleteness or to resubmit the application or e-form or document within a period of 30 days from the date of such intimation, failing which such application or e-Form or document shall be treated as invalid.
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