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Core Purpose

The Central Government amends the Companies (Registration Offices and Fees) Rules, 2014, by substituting Form GNL-1, through the Companies (Registration Offices and Fees) Amendment Rules, 2025.

Detailed Summary

The Ministry of Corporate Affairs, through Notification G.S.R. 360(E) dated 30th May, 2025, issued the Companies (Registration Offices and Fees) Amendment Rules, 2025. These rules, made by the Central Government in exercise of powers under sections 396, 398, 399, 403, and 404 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), further amend the Companies (Registration Offices and Fees) Rules, 2014. The amendment, effective from 14th July, 2025, primarily substitutes Form GNL-1 in the Annexure of the 2014 Rules. The new Form GNL-1 is designated for filing applications with the Registrar of Companies (RoC) pursuant to rule 12(2) of the 2014 Rules. It includes detailed sections for the purpose of filing (e.g., compounding of offences, scheme of arrangement, amalgamation), applicant details (Company/Foreign Company/Others, CIN/FCRN, Name, Address, E-mail ID), and specific application details for compounding offences (e.g., persons involved, suo-motu filing or in response to notice, default description, period, reasons, whether default made good, investigation details) or for seeking extension of the Annual General Meeting period (financial year end date, due date of AGM, sought extension date, SRN of Form MGT-14). The form requires digital signatures from authorized company officers and certification by practicing professionals like Chartered Accountants, Company Secretaries, or Cost Accountants. The notification also draws attention to Sections 447, 448, and 449 of the Companies Act, 2013, regarding punishment for fraud, false statements, and false evidence. The principal rules, Companies (Registration Offices and Fees) Rules, 2014, were published vide G.S.R. 268(E) dated 31st March, 2014, and last amended vide G.S.R. 107(E) dated 14th February, 2024. The notification was signed by INDER DEEP SINGH DHARIWAL, Joint Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03062025-263559 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 317] NEW DELHI, FRIDAY, MAY 30, 2025/JYAISTHA 9, 1947 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th May, 2025 G.S.R. 360(E).—In exercise of the powers conferred by sections 396,398,399, 403 and 404 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:— 1. (1) These rules may be called the Companies (Registration Offices and Fees) Amendment Rules, 2025. (2) They shall come into force with effect from the 14th day of July, 2025. 2. In the Annexure to the Companies (Registration Offices and Fees) Rules, 2014, for Form GNL-1, the following form shall be substituted, namely.- "Form No. 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] Refer instruction kit for filing the form All fields marked in * are mandatory Form language English General Information 1 (a) *Purpose of filing Compounding of offences Scheme of arrangement, amalgamation (b) Specify the purpose of the application (c) Specify the section under which application is being filed Applicant Details 2 *Category of Applicant (Company/Foreign Company/Others) 3 Corporate Identity Number (CIN) or Foreign Company Registration Number (FCRN) 4 *Name of office of the Registrar of Companies (RoC) to which application is being made 5 (a) Name of the company (b) Address of the registered office or of the principal place of business in India of the company (c) E-mail ID of the company 6 Details of applicant (in case category is others) (a) Director Identification Number (DIN) or Permanent Account Number (PAN) (b) Name (c) Address Line 1 Address Line 2 Country Pin Code/Zip code Area/Locality City District State/UT (d) E-mail ID Application Details 7 *Details of application 8 In case of application for compounding of offences, provide the following details (a) Whether application for compounding offence is filed in respect of Company Director Other (b) Number of person(s) for whom the application is being filed (c) Details of person(s) for whom the application is being filed +-----+------------+-------------------------------------------------------------+------+ | Sr. | Category | Director identification number (DIN) or | Name | | no. | | Income-tax permanent account number | | | | | (Income-tax PAN) or passport number | | +-----+------------+-------------------------------------------------------------+------+ | 1 | | | | +-----+------------+-------------------------------------------------------------+------+ | 2 | | | | +-----+------------+-------------------------------------------------------------+------+ | 3 | | | | +-----+------------+-------------------------------------------------------------+------+ (d) Whether application is being filed Suo-motu In pursuance to notice received from RoC or any other competent authority (e) Notice number (f) Date of notice (DD/MM/YYYY) (g) Section for which application is being filed (h) If others, then specify (i) Brief description of default (j) Period of default – From (DD/MM/YYYY) (k) Period of default – To (DD/MM/YYYY) (1) Reasons that led to the default (m) Whether the default has been made good? Yes No (n) If yes, how the default was made good? (0) If no, why the default has not been made good? (p) Reasons why compounding fee should not be levied (৭) Whether any investigation against the company has been initiated under the Companies Act Yes No (r) If yes, please specify the agency conducting the investigation (SFIO/Others) (s) If Others, please specify the agencies (t) Brief particulars of the investigation 9 (a) In case of application is made for extension of period of an AGM mention financial year end date in respect of which the application is being filed (DD/MM/YYYY) (b) Due date of holding Annual General Meeting; (DD/MM/YYYY) (c) Date till which extension is sought (DD/MM/YYYY) 10 Service request number of Form MGT-14 Attachments (a) Copy of Board Resolution authorizing filling of the application (b) Scheme of arrangement, amalgamation (c) Detailed application (d) Copy of notice received from RoC or any other competent authority (e) Optional attachment(s)- if any Verification To the best of my knowledge and belief, the information given in this application and its attachments is correct and complete. I have been authorized by Board of directors' resolution number (DD/MM/YYYY) to sign and submit this application. dated I am duly authorized to sign and submit this form. *To be digitally signed by (Managing Director or Director or Manager or Secretary or CEO or CFO (in case of an Indian company) or an authorized representative (in case of a foreign company) or other *Designation (Managing Director/Director/Manager/CFO/CEO/ Company Secretory/Authorized Representative/Others) If Others, please specify *Director identification number of the Director Managing Director or; income-tax PAN of the manager or authorized representative or; CEO or; CFO; or Membership number of the Company secretary Certificate by practicing professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/ applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: (i) The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order; (ii) All the required attachments have been completely and legibly attached to this form. To be digitally signed by Category of professional Chartered accountant (in whole time practice) Company secretary (in whole-time practice) Cost accountant (in whole time practice) Whether associate or fellow Associate Fellow Membership number Certificate of Practice number Note: Attention is also drawn to provisions of Section 447, Section 448 and 449 of the Companies Act, 2013 which provide for punishment for fraud, punishment for false statement / certificate and punishment for false evidence respectively. For office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) Digital signature of the authorizing officer This eForm is hereby approved/ registered This eForm is hereby rejected Date of signing (DD/MM/YYYY) [F. No. 01/16/2013 CL-V (Pt-I)] INDER DEEP SINGH DHARIWAL, Jt. Secy. Note: The principal rules were published in the Gazette of India, Part II, Extra ordinary, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 31st March, 2014, and last amended, vide number G.S.R. 107(E) dated 14th February, 2024. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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