MCA-21 compliance by Resolution Professionals including Liquidator
I. File Form INC-28 after appointment
The IRP/RP/Liquidator would have to first file the NCLT order approving him as the IRP/RP/Liquidator in form INC-28 on the MCA-21 portal. While filing the form, following points to be noted:
- Form No. INC-28
- Select the drop down box in field 5(a)(iii) by selecting the appropriate section of IBC 2O16.
- fter filling in the form, the IRP/ RP/Liquidator while affixing his 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 Board Resolution in INC-28, date of order of NCLT/NCLAT/Court may be mentioned.
- It is also clarified that the concerned IRP/RP of every company which was under CIRP prior to the issue of circular 08/2020 dated 06.03.2020, shall also file e-form INC-28 for such companies and thereafter proceed to file other documents/fact/ information as required under the Act and Rules thereunder through e-form GNL-2.
II. Annual Return and Financial Statement
It is further clarified that in respect of companies which are marked under CIRP 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 directions issued by the NCLT/ NCLAT/Courts, shall be filed as attachments with e-form GNL-2against the payment of one time normal fee only, till such time the company remains under CIRP. Separate GNL-2 forms shall be filed for each such document, by the IRP/RP.
III. Other forms and IRP/ RP/ Liquidator shall be responsibility
- The IRP/ RP/ Liquidator shall be responsible for filing all the eforms 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 filings of eforms including AOC-4 and MGT-7 shall be filed through e-formGNL-2 by way of attachments till the company is under CIRP.
- In the existing field no. 3 of form no.GNL-2, IRP/ RP/ Liquidator will choose radio button “Filings under IBC”.
- Against date of event and Board Resolution in GNL-2, date of order of NCLT/NCLAT/Court may be mentioned.